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All Journal BALANCE Jurnal Akuntansi dan Bisnis PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Pengmasku
kodirin, kodirin
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : BALANCE Jurnal Akuntansi dan Bisnis

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ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR siswanto, siswanto; Iskandar, Iskandar; kodirin, kodirin
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7116

Abstract

This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.
Co-Authors Hamzah, Andy Prasetiawan Hari Sugiyanto, Hari Iskandar Iskandar Muhaemin, Mochamad Puji Wibowo S Siswanto Setiya, Tanda