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All Journal International Journal of Supply Chain Management International Journal of Business, Economics, and Social Development International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Ethno-Sciences and Education Research International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) DECISION : Jurnal Ekonomi dan Bisnis International Journal of Applied Mathematics, Sciences, and Technology for National Defense Journal of Islamic Economics and Finance
Jumadil Saputra
Unknown Affiliation
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Transportation Other

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ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA”TOAPAYA SELATAN VILLAGE BINTAN DISTRICT Reza Chandra; Puji Lestari; Hairul; Syafrizal; Yani Endang Irmarita; Heri Purwandi; Indrayani; Muammar Khaddafi; Jumadil Saputra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.935

Abstract

Village Owned Enterprises Mitra Karya Sejahtera South Toapaya Village, Bintan Regency in terms of accounting system practices are still very simple and cannot present proper financial reporting so that financial accountability is still considered very weak. This study was obtained through interviews with administrators responsible for managing financial statements. The collected data is reduced and reanalyzed for conclusions The results show that 1) Bumdes' financial management uses a simple bookkeeping system and does not yet reflect systematic financial reporting, 2) Financial statements have not been accountable and present appropriate information 3) the financial information of Bumdes is not in accordance with the principles of accountability, 4) The level of knowledge of financial managers on accounting is still lacking causing inaccuracies in financial statements. Based on this research, it is hoped that it can be a means of evaluation for BUMDes Village-Owned Enterprises Mitra Karya Sejahtera, besides that it can be used as material for scientific studies to add insight into the accountability of financial statement management in BUMDes.
Co-Authors Affandi Affandi Agung Prabowo Agus Supriatna Al Habsy, Muhammad Yusuf Alfan Azkiya Robbani ALISMAN ALISMAN Amlys Syahputra Silalahi Andri Saputra Ari Purno Wahyu Wibowo Azlina Abu Bakar Beny O. Y. Marpaung Betty Subartini Bob Foster Budi Pratikno Dewi Mahrani Rangkuty Diana Ekanurnia Dwi Susanti Edo Billy Andri Turnip Elis Hertini Elwisam Endang Rusyaman Erisna Dewi Ariyani Erlina Erlina H. Mulyadi Hairul Helmi Noviar Heri Purwandi Herry Krisnandi Husaini Husaini Igus Rahmat Ginanjar Ika Rahmadani Indrayani Irmalis, Amsal Ishak Hasan Iswadi Iswadi Khairah Amalia Fachrudin Kristina Harahap Kumba Digdowiseiso, Kumba Laili suhairid Laksono Trisnantoro Lili Adi Wibowo Lola Irmayunda M.S Disman Mahrizal Mahrizal Maimun Maimun Mazidah Mohd Dagang Md Aris Safree Md Yasin Melati Mohd Heikal Mohd Najib Ramli Muammar Khaddafi Muhammad Ade Kurnia Harahap Muhammad Haykal Muhammad Hazlan Syach Munandar Nur Rachmawati, Ro'fah PUJI LESTARI R Zirwatul Aida R Ibrahim R. Hamdani Harahap Rahaya Md Jamin Rahaya Md. Jamin Ratih Hurriyati Reyta, Fitriani Reza Chandra Riaman Riaman Rico Nur Ilham Riskayani, Riskayani Riskiawang, Riskiawang Rollis Juliansyah Rosyidah Muhamad Rozita Muhamad Nawi Rusli Yusuf Saiful Saiful SANUSI SANUSI Sepyenita Sirojuzilam Hasyim Siti Aisyah Saat Siti Nazilah Mat Ali Sofyan A. Gani Suadi Sapta Putra Suci Ramadani Baharuddin Sukono Sukono Sulastriyono Sulastriyono Suryana Suryana Susilo Budi Hartanto syafrizal Syahril Syahril Syarifah Fatimah T. Zulham Tika Fauzia Vanessa Gaffar Wahyuddin Yana Hendayana Yani Endang Irmarita Yuni Gemasih Tebec Yunina Yunina Yusniar Yusniar Yuyun Hidayat