Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan

Bayu Aprillianto; Bunga Maharani; Yosefa Sayekti; Ririn Irmadariyani; Indah Indah Purnamawati; Agung Budi Sulistiyo

doi:10.51747/abdipancamarga.v3i2.999

Bayu Aprillianto University of Jember
Bunga Maharani Universitas Jember
Yosefa Sayekti Universitas Jember
Ririn Irmadariyani Universitas Jember
Indah Indah Purnamawati Universitas Jember
Agung Budi Sulistiyo Universitas Jember

DOI: https://doi.org/10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units.

Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.