Article Per Year (5 Year)
p-Index From 2020 - 2025
1.713
P-Index
This Author published in this journals
All Journal Jurnal Al-Iqtishad JURNAL PENGABDIAN KEPADA MASYARAKAT JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Quantitative Economics and Management Studies Behavioral Accounting Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Ulfida, Deafatunnizwa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
Co-Authors agustina, imelda Alfikri, Rahmatullah Annisa Tri Hidhayati Fitra Izzadieny Indriyani Indriyani Laoli, Victorinus Nadirsyah, Nadirsyah Nor Rahma Rizka Nurmalina, Radna Prabowo, Kristianto Tricahya Rahman, Gusti Yuni Rahmi Nadiar Rahmi, Audina Ridwan Ibrahim Rininda, Bella Puspita Rizky Mega Arini Sinaga, Ananda Sabrida Tora Br Suwarno, Try Edi