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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat IMARA : Jurnal Riset Ekonomi Islam International Journal of Environmental, Sustainability, and Social Science AJAD : Jurnal Pengabdian kepada Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Applied Sciences in Tourism and Events MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah Tijarah Al-bank: Journal of Islamic Banking and Finance Jurnal Akuntansi Syariah (JAkSya)
Nita Fitria
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Abdul Rauf; Sri Adella Fitri; Mega Rahmi; Nita Fitria; Khairul Marlin
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16429

Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
Co-Authors Abdul Rauf Asril, Yona Atika Hariani Desi Farina Elsa Fitri Amran Fahlefi, Rizal Farhan, Mhd Fitri Yenni Guspendri, Nasfizar Guspendri, Nasfizar Hariani, Atika Hariani, Atika Helmalia Putri Heryani, Novelia HUSNI SHABRI Irmansyah Irmansyah Khairulis Shobirin Khairunnisaa Khairunnisaa Khoirulis Shabirin Kholiza Pesma Lesmana Niagara Lusi Tartila Maisa Fitri Marlin, Khairul Mega Rahmi Mirawati Mirawati Mirawati Mirawati Murniarti Nasfizar GUSPENDRI Nofrivul Nofrivul Oumar Tidiane Doumbouya Rahmi Pamel Rita Masdar Shobirin, Khairulis Siska Mandalia Solly Aryza Sri Madona Saleh Taufik Hidayat Widia Lestari