Analisis Laporan Keuangan dalam Perspektif Akuntabilitas dan Transparansi (Studi pada BUMDesa Maju Sejatera)

Sadina, Nehaya (2025) Analisis Laporan Keuangan dalam Perspektif Akuntabilitas dan Transparansi (Studi pada BUMDesa Maju Sejatera). S1 thesis, Universitas PGRI Madiun.

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Abstract

Properly managing the potential of a Village-Owned Enterprise (BUMDesa), where managers can delegate responsibility for preparing financial reports on input and output costs for each business unit. Financial reports are crucial for assessing the business's suitability to the village's potential. This study aims to analyze the accountability and transparency of financial reporting at the Maju Sejahtera Village-Owned Enterprise (BUMDesa). This research used a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. The results indicate that BUMDesa Maju Sejahtera has implemented accountability principles quite effectively. The planning process is conducted participatory through village deliberations, the implementation and supervision of business activities are conducted transparently, and financial reports are prepared periodically and submitted to relevant parties. In terms of transparency, financial reports are prepared on time, are clear, and comparable from year to year. However, weaknesses remain in the accuracy aspect, as reports have not undergone internal verification before publication. Furthermore, public access to reports is still limited to formal forums.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	BUMDesa; Laporan Keuangan; Akuntabilitas; Transparansi
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HJ Public Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	NEHAYA SADINA NEHAYA
Date Deposited:	22 Aug 2025 07:30
Last Modified:	22 Aug 2025 07:30
URI:	http://eprint.unipma.ac.id/id/eprint/4510

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