AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) TAMANHARJO BERSINAR KECAMATAN SINGOSARI KABUPATEN MALANG

Authors

  • Maslika Universitas Widyagama Malang
  • Sopanah Universitas Widyagama Malang
  • Hartini Prasetyaning Prawestri Universitas Widyagama Malang

Keywords:

Accountability, Transparency, Financial Report, BUMDes

Abstract

BUMDes is a village-owned company managed by the village government in order to create village entrepreneurship as a potential in accordance with village needs. This study aims to ensure the effectiveness of the prevailing situation in applying the BUMDes accountability principle, what activities are carried out by BUMDes, what are the objectives of the BUMDes, what impact is given from the shape of the BUMDes in the socio-economic field, whether BUMDes is already running in the village, how is BUMDes governance? as well as how the principles of accountability and transparency of financial reports are applied in BUMDes. This research is a descriptive qualitative research. The data in this study were obtained from interviews, documentation and related literature.

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Published

2021-03-23

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Section

Articles