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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi IIJSE
Cicik Wijayanti, Tri
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Economics, Econometrics & Finance

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DAMPAK KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN BUM DESA (The Impact Of Financial Reporting Capability On Financial Accountability Of Village-Owned Enterprises) Tata Rini, Yeni; Cicik Wijayanti, Tri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.6996

Abstract

This research is motivated by the phenomenon of low financial reporting capability in Village-Owned Enterprises (BUM Desa) which has implications for their financial accountability, especially after the issuance of the Minister of Village Decree Number 136 of 2022 concerning Guidelines for Preparing BUM Desa Financial Reports which requires stricter accounting standards. This study aims to analyze the impact of financial reporting capability on BUM Desa's financial accountability and identify factors influencing it. The research method used a qualitative approach with data collection techniques through interviews, observations, documentation, and focus group discussions at BUM Desa Sekar Makmur, Sekarpuro Village, Pakis District, Malang Regency. The results show that the majority of BUM Desa management faces substantial challenges in preparing financial reports according to applicable accounting standards due to limited knowledge and skills in accounting. BUM Desa financial accountability cannot be optimally realized due to the inability to prepare systematic and transparent financial reports, thus hampering the supervisory function of the Badan Permusyawaratan Desa (BPD) and community participation in evaluating BUM Desa performance. This research concludes that financial reporting capability significantly impacts BUM Desa's financial accountability, necessitating human resource capacity enhancement, implementation of integrated accounting information systems, and strengthening of monitoring mechanisms to realize accountable and transparent BUM Desa financial management.
Identify the Use of Economics for Family Financial Management in Digital Days Cicik Wijayanti, Tri; Naim, Sidrotun; Hendayani, Nenden; Alfiana, Alfiana; Hanum, Filia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3754

Abstract

This paper examined the significance of economics in family financial management, specifically in the context of the digital era. The study employs a literature review approach to explore past research findings and insights related to the subject matter. The past tense is utilized to discuss previous studies and their implications. The literature review reveals that economics plays a crucial role in assisting families in navigating the complexities of financial management in the digital age. The widespread adoption of digital technology has revolutionized various aspects of personal finance, presenting challenges and opportunities for families. Past studies have highlighted the importance of economic concepts, such as budgeting, saving, investment, and consumer behavior, in achieving financial well-being. These concepts remain relevant today, but the digital landscape has influenced their application. Integrating digital tools and platforms has made financial transactions more accessible, streamlined, and convenient. However, it has also brought forth new risks, such as cybersecurity threats and the potential for impulsive spending. Furthermore, the literature emphasizes the need for families to develop digital financial literacy and skills. Understanding online banking, digital payment methods, and personal financial management apps is crucial for effective financial decision-making. Studies suggest that families that embrace digital tools for budgeting and expense tracking experience improved financial management outcomes.
Co-Authors Alfiana Alfiana Hanum, Filia Hendayani, Nenden Naim, Sidrotun Tata Rini, Yeni