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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Syntax Literate: Jurnal Ilmiah Indonesia Martabe : Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan IMARA : Jurnal Riset Ekonomi Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Darma Agung AJAD : Jurnal Pengabdian kepada Masyarakat Akuntansi'45 MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Innovative: Journal Of Social Science Research Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya)
Marlin, Khairul
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Rauf, Abdul; Fitri, Sri Adella; Rahmi, Mega; Fitria, Nita; Marlin, Khairul
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
Co-Authors A, Aysyah. Abdul Rauf AdeYulia Putri Afrinaldi Afrinaldi Ahmad Hadiyan Alia Fatma Tanri Sari Annisa Putri Cesy Anggraini Putri Chita Indah Sari Chitra Indah Sari Erni Susilawati, Erni Fitriani, Nur Izati Gampito Gampito Guspendri, Nasfizar Himyar Pasrizal Indah Sari, Chita Indah Sari, chitra Khairulis Shobirin Khairulis Shobirin Klemens Mere Koerniawati, Dwi Lasmi Yupita Mardikawati, Budi Masdar, Rita Meagika Surya Putri Mega Rahmi Melia, Yeni Mirawati Mirawati Mirawati Mirawati Nabila, Aisyah Nirmala, Dina Nita Fitria Nita Fitria Nita Fitria Nofrivul Nofrivul Nofrivul Nofrivul Nofrivul, Nofrivul Novriful Novriful Nugroho, Dwiyanjaya Santyo Nur Izati Fitriani Oktavia, Abel Parizal, Himyar Putra, Yosep Eka Putrasma, Rando Sony Putri Utami, Elfina R Dilla Juniati R, Ramadanis. Ramadanis Ramadanis Rando Sony Putrasma Rauf, Abdul Rauf Rendi Ardiansyah Retno Anggraini Rita Masdar Shaleh, Sri Madona Shaleh, Sri Madona Shobirin, Khairulis Sri Madona Shaleh Syukri Iska, Syukri Tantrisna, Ellen Yeni Melia Yuliani, Dila Yupita, Lasmi Yusratul Rizki Zubaidah, Dea