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Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Other

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Pengakuan dan Pengukuran Aset Dana Bergulir pada BUM Desa Bersama: Antara Regulasi dan Praktik Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.358

Abstract

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.
Co-Authors AA Sudharmawan, AA Achmad Ulin Nuha Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Angeline, Viola Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Azis, Fairuz Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Arianto Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwi Artati Dwiani Nursasi Aprilia Eko Suyono EKO SUYONO Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Ira Hapsari Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Kusumastati, Widyahayu W. Laeli Budiarti Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH PDI Kusuma Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Pramurindra, Rezky Praptapa, Agung Pratapa, Agung Probo Hardini Puji Lestari PUJI LESTARI Puji, Puji Purnama, Dendi Purwoko, Agus Putri, Pretisila Kartika Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rini Widianingsih Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca SABARUDIN Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Sev Rahmiyanti Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Sully Kemala Octisari Supriono Supriono Supriono Supriono Tiara Pandansari TIFANNY CHRISTY M Tri Nurhayati Trii Nurhayati Umi Pratiwi Utami, Hastin Tri Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna Warsidi Warsidi warsidi warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand