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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM jurnal syntax admiration Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Kapojos, Peter Marshall
Sam Ratulangi University
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : Formosa Journal of Science and Technology (FJST)

 1 
Analysis of Financial Management of Village-Owned Enterprises (BUMDes) Based on Government Regulation Number 11 of 2021 (Case Study in Niampak Village, Beo Selatan District, Talaud Islands Regency) Maradesa, Maya Veronicha; Tinangon, Jantje J.; Kapojos, Peter M.
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13445

Abstract

This research aims to determine the financial management of the Village-Owned Enterprise (BUMDes) Tinarangen in Niampak Village, South Beo District, Talaud Islands Regency. The research method used is qualitative with descriptive analysis. Data collection techniques are observation, interviews, and documentation. The data sources in this research are primary and secondary data. This research is guided by Government Regulation No. 11 of 2021 concerning Village-Owned Enterprises, wich seen from the process of planning, implementation, and accountability. The result of the research show that (1) Planning at BUMDes Tinarangen is discussed and agreed upon during village meetings; (2) Implemetation of BUMDes Tinarangen are carried out by the operational executor, where the in recording records BUMDes Treasurer only records cash expenditures in the daily cash book, while cash income are not recorded. The financial reports are prepared by the BUMDes supervisor due to the Treasurer's limitations in preparing financial reports; (3) The accountability of BUMDes Tinarangen, since it started operating until now has only been to the BUMDes Supervisor and is only verbal accountability.
Co-Authors David Paul Elia Saerang Dhullo Afandi Dominggus, Ester Alfrida DOTULONG, Prisila M. Essau, Nadia Clarisa Frillia Yuliet Ihalauw Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Herlin Tangdilassu Herman Karamoy Inggriani Elim Jantje J. Tinangon Jenny Morasa Jenny Morasa Jenny Morasa Jullie J Sondakh Katryn Natania Mega Keintjem, Given Pieter Lidia M. Mawikere Lintje Kalangi Lintje Kalangi Lombogia, Enjelina Maria Heske Lucas, Kanaya Zefanya Laeticia Rachel Madika, Julio A. C. Mananggel, Adolfine mandagi, Jaquline imelda Manuho, Jessica Jeniver Maradesa, Maya Veronicha Mokoagouw, Reyyansi Wicen Ngurawan, Yusril I. Novi Swandari Budiarso Ong, Karina Theresia Pinatik, Trianti K. A. Pontoh, Natasha Maria Angela Rindengan, Anatasia Maria Trisilia Shinta, I Dewa Ayu Siagian, Timotius Sonny Pangerapan, Sonny Sumanti, Alva Oktavianus Tede, Reni Thessa Regisof Mega Wahiji TUMIMOMOR, Cherril Angelia Winston Pontoh