JEFMS Journal

ABSTRACT:

This research aims to reveal an overview of the financial management of BUMDesa both in terms of recording and reporting as well as the accountability carried out by the manager of BUMDesa Cempaka Telaga Biru Village, Tanjungbumi District, Bangkalan Regency. In addition, it reveals the obstacles faced by BUMDesa managers in carrying out financial management, as well as the solutions offered in dealing with these obstacles.

To answer the problem and achieve the research objectives, this research uses descriptive proximity. This research uses interview data collection and documentation, while the research data analysis stage refers to Miles and Huberman's data analysis which includes: (1) data reduction, (2) data presentation, (3) drawing conclusions.

The results of the research said that BUMDesa Cempaka had carried out bookkeeping or financial records but it was still very simple and produced financial statements in the form of a cash book, which included a cash receipt book and a cash expenditure book only. This is because in carrying out this recording, BUMDesa has problems, namely human resources who do not really understand accounting records. For this reason, there is a need for training and technical guidance from the government, especially those related to the financial recording of BUMDesa.

KEYWORDS:

Financial Management, BUMDesa, Recording, Reporting dan Pertanggungjawaban

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