Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Multidisciplinary Journal of Education, Economic and Culture
Eni Pujiati
Universitas Islam Negeri Sunan Ampel Surabaya
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Akuntabilitas Pengeleloaan BUMDES Yang Tidak Aktif di Desa Sidorejo Kecamatan Kenduruan Kabupaten Tuban Eni Pujiati; Binti Shofiatul Jannah
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 2 (2026): September 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/2jp85g23

Abstract

This study aims to analyze the accountability ofa an inactive village- owned Enterprise (BUMDES) in Sidorejo Village, Kenduruan District, Tuban Regency. This study used a descriptive qualitative method, with data collected through interviews, observation, and documentation. The informants were the Head of Sidorejo Village and the Head of BUMDES. The analysis focused on the roles and responsibilities of the managers, management coordination, organizational work guidelines, administration and bookkeeping, and accountability reports. The results showed that BUMDES Sidorejo Village had stopped its business activities since around 2022. This condition was related to the expiration of the management decree, which affected the continuity of organizational activities and BUMDES management. However, several documents were still available, including accountability reports, general cash books, cash books, and payment receipts. These documents indicate that financial recording and accountability had been carried out when the BUMDES was still active. After the BUMDES became inactive, however, management and accountability activities were no longer carried out regularly.
Co-Authors Jannah, Binti Shofiatul