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All Journal Hita Akuntansi dan Keuangan
Komang Ayu Shinta Mahayani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Analisis Kewajiban Akuntansi pada Lembaga Perkreditan Desa (LPD) Desa Adat Ungasan Komang Ayu Shinta Mahayani; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ba24e040

Abstract

This study's goal is to ascertain how the Bali Governor Regulation (PERGUB) Number 44 of 2017 is applied in the Ungasan Traditional Village Village Credit Institution's (LPD) financial reports. This study employed a qualitative research methodology.  by employing techniques for gathering information from field data, paperwork, and interviews.  The LPD in Ungasan Traditional Village has not fully complied with Bali Governor Regulation Number 44 of 2017 concerning financial reports, according to the study's findings. In the financial reports of the LPD of Ungasan Traditional Village, there are only balance sheets, profit and loss reports, LPD fund placement reports, activity reports, and LPD development reports. There are incomplete financial reports in the quarterly and annual reports. In preparing these financial reports, the Ungasan Traditional Village LPD should implement Bali Governor Regulation Number 44 of 2017 to ensure that its operations align with its objectives.
Co-Authors I Wayan Budi Satriya