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Journal : International Journal of Community Service Implementation

Implementation of Bumdes Financial Report Preparation in Accordance with Minister of Village Regulation No. 136 of 2022 sunaryono
International Journal of Community Service Implementation Vol. 1 No. 4 (2024): IJCSI MARCH 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v1i4.202

Abstract

This study is a compilation of how the preparation of financial statements is carried out in the Village-Owned Enterprises (Bumdes) in adherence to the Village Minister Regulation No. 136 of 2022. Both, quantitative and qualitative research which consist of interviews and documentary analysis, were carried out to ascertain the degree of compliance, difficulty and impact of the regulations in the regulatory implementation. The research reveals that most of the Bumdes' compliance is what has to be dealt with by the fact of limited resources and the Bumdes regulatory issues. Besides, the introduction of financial reporting brings about other advantages like transparency, accountability, and development opportunities for Bumdes. The study gives the guidance for the intensive training to be given and the collaboration of all the parties which would lead to the successful implementation of the project. In general, this study provides a review of the role of support from all parties in the sustainability of Bumdes and Bumdes efforts in the process to realize a developed and successful village.
Co-Authors A. Okazawa A. Taufiq Abdul Hamid Hasbullah Achmad Hamdan Adam, Dian Awaluddin Adim Firmansah Agung Witjoro Ahmad Hanfan, Ahmad Ahmad Taufiq Ainun Nikmah Akhmad Jufriadi Amin Mustajab Andy Choerullah Anita Listanti Annisa Avrilia Annisa Firly Aprilia Putri Apriani, Feriansyah Apriani, Tia Arfienda Miawa Tyassilva Arif Hidayat Arif Hidayat Aripriharta - Arrika Wifqotu Lailin Nafisah Aryansyah Pratama Asmarita, Yulmaisi Dwi B. Anggit Wicaksono Basri, Nur Akhyar Choirunnisa, Fadhillah Chokchai Yuenyong Christina Martha Chusna, Nadiya Miftachul D. Darminto Darminto Darminto Dewi Sekar Miasih Diyana, T. N. Doni Andra E.G.R Putra Endang Purwaningsih Endang Purwaningsih Era Budi Prayekti Futri Yuliana H N Ulya Hadi, Sholihul Hariyanto, Yuanita Amalia Helmi Muhammad Hendra Susanto Herawati, Lya Rizka Heriyanto Heriyanto Heru Wahyu Herwanto I Dewa Putu Nyeneng I. Watanabe Irawan, Ivan Danar Aditya Kartini Herlina Kesaulya, Noke Kormil Saputra Kusuma Wardhani Mas'udah Kusuma Wardhani Mas'udah Leonardus Hendra Aha Lia Yuliati Mahben Jalil Markus Diantoro Mokh Sholihul Hadi Muh. Iqbal Saman Muhammad Baqir Zaini Muhammad, Helmi Muhardjito Muhardjito Muhiban Syabani Munzil Munzil N. Hidayat N. Kojima Nadhira, Anissa Chairani Alfin Najmi, M. Ikhwan Nandang Mufti Nik Ahmad Nizam Nik Malek Novi Arianti Nurdin Nurdin Nurul Hidayat Nurul Hidayat Parno Parno Ramadhani, I Gusti Ayu Isnaini Fatha Rasyid, Fauziah Rifqi Al Ihsan S E I Suryani S W Himmah S. Pratapa Samsul Hidayat Sanusi, Dirga Kaso Satia Nur Maharani Seha, Siti Nur Sentot Kusairi Sholihul Hadi Siti Maryam Solehudin Solehudin Sri Rahayu Lestari ST. Ulfawanti Intan Subadra Subadra, ST. Ulfawanti Intan Supriana, Edi Supriyono Koes Handayanto Sutopo Sutopo Thathit Suprayogi Tomy Suganda Tomy Suganda Tsania Nur Diyana Ulfawanti Intan Subadra, ST. Widya Elyani Yuda Prima Hardianto Yuliana, Erma Surya Yuliana, Futri Yunan Amza Muhammad Yuslinda Annisa Z Nurdiana Zulfi Farida Alfianti