Main Article Content
Abstract
Village development must also be pursued in order to improve the economy towards the quality of life and welfare of the community. One way to accelerate the economic growth of the Village Community is to establish a Village-Owned Enterprise (BUMK). Village-Owned Enterprises (BUMK) have a very important financial management role in the form of Village Funds. The purpose of this study was to determine the role of Financial Management of Village-Owned Enterprises, factors that influence Village-Owned Enterprises and obstacles to Village-Owned Enterprises (BUMK) in improving the economy of Paya Kulbi Village, Karang Baru District. This research method uses a Descriptive Qualitative Approach Research type. Research data collected based on the results of observations, interviews and documentation. Data Analysis Tools used are Data Reduction, Data Presentation and Conclusion Drawing. The results of this study indicate that the financial management of the Baguna Village-Owned Business Entity goes through the Planning stage, which is carried out through the building planning deliberation meeting according to the Basic Budget. Implementation is carried out by making proposals until business activities run. Administration is carried out by writing and recording financial reports in the daily cash book. Financial reporting accountability is carried out twice a year. Supervision is carried out in the form of guidance from the District Office and Datok Penghulu
Keywords
Article Details
References
- Anwar Mokhammad. 2019. Dasar-Dasar Manajemen Keuangan Perusahaan. Edisi pertama, Jakarta: Prenada media Group.
- Amri Khairul. 2019. BUMDes Acceleration Towards Mandiri Village”, Lapa Proceedings Conference, 6.
- Arikunto Suharsimi. 2013. Prosedur Penelitian Suatu Pendekatan Praktek, (Jakarta: Rineka Cipta.
- Ariyanto, A., & Chalil, R. D. (2017). The Role of Intellectual and Spiritual Capital in Developing Halal Tourism 1*. Proceedings of The 7th Annual International Conference (AIC) Syiah Kuala University and The 6th International Conference on Multidisciplinary Research (ICMR) in Conjunction with the International Conference on Electrical Engineering and Informatics (ICELT.
- Azwar Saifuddin. 2013 Metode Penelitian, Yogyakarta: Pustaka Pelajar.
- Baihaqi, A., Romano, R., Hamid, A. H., Indra, I., Kasimin, S., Ulya, Z., Bakar, B. A., Aziz, A., Idawanni, I., & Wahyuni, I. (2023). Coconut farming development strategy in Bireuen Regency using hierarchy process analysis. IOP Conference Series: Earth and Environmental Science, 1183(1). https://doi.org/10.1088/1755-1315/1183/1/012026
- Budiman, I. (2021b). The islamic perspective on the improvement of family economy in the new normal. Samarah, 5(1). https://doi.org/10.22373/sjhk.v5i1.8389
- Budiman, I., Kurlillah, A. & Munadiati (2023). Roles of Waqf in Supporting Economy Recovery Post Covid-19 Pandemic. Ziswaf: Jurnal Zakat dan Wakaf, 10(1). http://dx.doi.org/10.21043/ziswaf.v10i1.19824
- Dayyan, M., Mardhiah, A., & Sembiring, M. (2019). Da’wah Experience, Spiritual, And Economic Resilience Of Jamaah Tabligh In Langsa. Jurnal Ilmiah Islam Futura, 19(2). https://doi.org/10.22373/jiif.v19i2.4545
- Djahotman Purba. 2013. Analisis Laporan Keuangan, Edisi kedua, Jakarta: Mitra Wacana Media.
- Gunawan Imam. 2013. Metode Penelitian Kualiatif, Teori dan Praktik, Jakarta: PT. Bumi Aksara.
- Hardani. 2020. Metode Penelitian Kualitatif dan Kuantitatif, Yogyakarta: CV. Pustaka Ilmu Grup.
- Irfani, Agus S. 2020.Manajemen Keuangan dan Bisnis, Teori dan Aplikasi, Jakarta: Gramedia Pustaka Utama.
- Kamal, S. et al. (2022). Is Loan Shark an Alternative? The Intentions to Take a Loan from Loan Sharks in Indonesia. Shirkah: Journal of Economics and Business, 7(2).
- Kismawadi, E. R., Muddatstsir, U. dwi Al, & Sawarjuwono, T. (2018). Accountability and Inovative Financial Reporting to the Mosque. The International Journal of Organizational Innovation, 10(4).
- Khalid, H., Dayyan, M., (2012). Resource Management: Fragmentation of Land Ownership and Its Impact on Sustainability of Agriculture. UMT 11th International Annual Symposium on Sustainability Science and Management
- Moleong Lexy J. 2013. Metode Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya.
- Prasetyo Jatmiko Dadang. 2017. Pengantar Manajemen Keuangan, Cetakan Pertama, Yogyakarta: Diandra Kreatif.
- Satori Djam’an. 2013. Metodologi Penelitian Kualitatif, Bandung: Alfabeta
- Sutoro Eko, et al. 2014. Desa Membangun Indonesia, Yogyakarta: Forum Pengembangan Pembaharuan Desa.
- Srirejeki Kiky. 2018. BUMDes Rural Development”, Journal of Accounting, Management, and Economics, 20.1.
- Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Bandung: CV. Alfabeta.
- Syafieh, Noviandy, & Amin, M. (2022). Fastabiq Al-KhairᾹt: Islamic Congregation And Everyday Competition Among Puritan And Traditionalists Muslim In Aceh. Jurnal Ilmiah Islam Futura, 22(1). https://doi.org/10.22373/jiif.v22i1.7760
- Sulistyono, S. W., Suliswanto, M. S. W., Dewa, P. K., Santosa, S., & Astina, C. (2022). Revenue optimization strategy through digitizing retribution parking in Kota Batu. Journal of Revenue and Pricing Management, 21(4). https://doi.org/10.1057/s41272-021-00333-y
- Badan Pemeriksa Keuangan, https://peraturan.bpk.go.id/Home/Details/111736/permendagri- no-113-tahun-2014