Pengelolaan Keuangan BUMDes: Upaya Mewujudkan Tujuan Pembangunan Berkelanjutan Desa - Martinus Ivan Suryo Wibowo; Aprina Nugrahesthy Sulistya Hapsari (Magister Akuntansi Universitas Pancasila, 2022)
ABSTRACT Village Owned Enterprises (BUMDes) are considered to have an important role in helping to realize the government's two national programs, namely the acceleration of the Village-Sustainable Development Goals (SDGs) and the Post-pandemic National Economic Recovery. Therefore, good and correct BUMDes Joint financial management is needed so that they can become the driving wheel of the village economy. This study aims to analyze and describe the financial management of BUMDes Bersama based on the principles of transparent, accountable, participatory village financial management, as well as orderly and budgetary discipline. This study uses a qualitative method with data obtained through non-structured interviews with several sources and supported by documentation. The implementation of the principles of financial management in the Joint BUMDes has been carried out, but there are still principles that are not optimal, especially the principles of transparency, accountability, and budget order and discipline. The lack of optimal implementation of this principle is motivated by the limited means of disseminating financial information that is easily accessible to the public and the limited capacity of human resources in preparing consolidated financial reports for the Joint BUMDes business unit. ABSTRAK Badan Usaha Milik Desa (BUMDes) Bersama dinilai memiliki peran penting dalam membantu mewujudkan dua program nasional pemerintah, yaitu percepatan Tujuan Pembangunan Berkelanjutan (SDGs) Desa dan Pemulihan Ekonomi Nasional pasca pandemi. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes Bersama yang baik dan benar agar dapat menjadi roda penggerak perekonomian desa. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengelolaan keuangan BUMDes Bersama berdasarkan prinsip pengelolaan keuangan desa yang transparan, akuntabel, partisipatif, serta tertib dan disiplin anggaran. Penelitian ini menggunakan metode kualitatif dengan data diperoleh melalui wawancara non terstruktur kepada beberapa narasumber dan didukung dengan dokumentasi. Implementasi prinsip pengelolaan keuangan pada BUMDes Bersama sudah terlaksana, akan tetapi masih terdapat prinsip yang belum optimal terutama prinsip transparan, akuntabel, serta tertib dan disiplin anggaran. Belum optimalnya implementasi prinsip tersebut dilatarbelakangi oleh masih terbatasnya sarana penyebaran informasi keuangan yang mudah diakses oleh masyarakat dan terbatasnya kemampuan sumber daya manusia dalam Menyusun laporan keuangan konsolidasi atas unit usaha BUMDes Bersama.