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All Journal Jurnal Sosiologi Agama Journal of Regional Economics Indonesia
Wahud, Fitria
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Evaluating the Implementation of Accounting Practices in Village-Owned Enterprises (BUMDes) in Indonesia: A Case Study of Awunio Village Under SAK EMKM Financial Reporting Maimuna, Yuni; Adriani, Ulvi; Limbong, Diamond; Wahud, Fitria; Musa, Marsuddin
Journal of Regional Economics Indonesia Vol. 6 No. 1 (2025): FEBRUARI 2025
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v6i1.15243

Abstract

This study evaluates the implementation of accounting practices in Village-Owned Enterprises (BUMDes) in Awunio Village, Kolono District, Indonesia, focusing on compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a qualitative descriptive approach, data were collected through interviews with BUMDes management and documentation analysis. Findings reveal that BUMDes in Awunio Village has not fully adhered to SAK EMKM requirements, reporting only chair rental income and expenses without presenting a balance sheet, profit/loss statement, or financial notes. This deficiency stems from a lack of training on standardized financial reporting, limiting transparency and accountability. The study highlights the need for capacity-building initiatives to enhance financial literacy among BUMDes managers and align reporting practices with regulatory frameworks. Results underscore the importance of robust financial management in sustaining rural enterprises and achieving community economic development. The research contributes to the discourse on micro-enterprise governance in Indonesia and offers actionable insights for policymakers and practitioners seeking to improve rural financial ecosystems.
NAHDLATUL ULAMA AS THE MAIN ACTOR MANAGING AND RESETTING CIVILIZATION IN THE DIGITAL ERA TOWARDS HUMAN HARMONY AND WORLD PEACE Ali Ridho; Ningsih, Widya; Wahud, Fitria; Idi Warsah; Waryono Abdul Ghofur; Akhmad Rifa'i
Jurnal Sosiologi Agama Vol. 17 No. 2 (2023)
Publisher : Program Studi Sosiologi Agama Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jsa.2023.172-03

Abstract

Penelitian ini menggunakan pendekatan Q-DAS (Qualitative Data Analysis Software) yang menggabungkan model gabungan antara tinjauan literatur dan netnografi pada kanal YouTube “TVNU”, akun media sosial para ulama Nahdlatul Ulama, dan situs-situs web Islam moderat yang dikelola oleh tim siber dan jaringan yang berafiliasi dengan Nahdlatul Ulama. Penelitian ini bertujuan untuk mengamati dan menganalisis peran NU sebagai aktor utama dalam menata ulang dan menciptakan harmoni umat manusia, serta mewujudkan perdamaian dunia dengan memperkuat literasi di era digital dalam rangka memperingati 1 abad berdirinya NU. Hasil penelitian menunjukkan bahwasannya dengan adanya sumber daya yang dimiliki oleh Nahdlatul Ulama dapat menjadi modal utama menjaga, merawat, dan mendinginkan iklim media sosial dan digital yang seringkali memanas dan berkecambuk seiring perubahan dinamika keagamaan dan politik dalam negeri maupun luar negeri. Penciptaan informasi dan narasi inklusif-moderat secara masif juga harus dilakukan oleh NU mulai dari basis struktural yakni para tokoh berpengaruh yang mempunyai basis pengikut besar di media sosialnya, hingga basis kultural yaitu masyarakat Nahdliyin di jagad digital demi terwujudnya perdamaian dunia internasional, alam semesta yang terawat rapi, dan peradaban manusia yang terbangun kembali untuk kemaslahatan manusia dan masa depan dunia di masa mendatang.
Co-Authors Adriani, Ulvi Akhmad Rifa'i Ali Ridho Idi Warsah Limbong, Diamond Maimuna, Yuni Marsuddin Musa Waryono Abdul Ghofur Widya Ningsih