Hita Akuntansi dan Keuangan
Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan

Analisis Kewajiban Akuntansi pada Lembaga Perkreditan Desa (LPD) Desa Adat Ungasan

Komang Ayu Shinta Mahayani (Universitas Hindu Indonesia)
I Wayan Budi Satriya (Universitas Hindu Indonesia)



Article Info

Publish Date
31 Jan 2026

Abstract

This study's goal is to ascertain how the Bali Governor Regulation (PERGUB) Number 44 of 2017 is applied in the Ungasan Traditional Village Village Credit Institution's (LPD) financial reports. This study employed a qualitative research methodology.  by employing techniques for gathering information from field data, paperwork, and interviews.  The LPD in Ungasan Traditional Village has not fully complied with Bali Governor Regulation Number 44 of 2017 concerning financial reports, according to the study's findings. In the financial reports of the LPD of Ungasan Traditional Village, there are only balance sheets, profit and loss reports, LPD fund placement reports, activity reports, and LPD development reports. There are incomplete financial reports in the quarterly and annual reports. In preparing these financial reports, the Ungasan Traditional Village LPD should implement Bali Governor Regulation Number 44 of 2017 to ensure that its operations align with its objectives.

Copyrights © 2026






Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...