PRAMUDITYA, Ilham Anugraha (2018) Analysis of Accounting System on Village-Owned Entities to Supporting Decision Making Process in Pancasan and Srowot. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Village-Owned Entities or BUMDes are business entities owned by the village to manage their potential. With the existence of BUMDes, the village has a great opportunity to develop the rural economy in Indonesia. But until now, the management has not been optimal and it is still difficult to measure the accountability of BUMDes because until now there is no standard for BUMDes. This study aims to explore the Accounting System at BUMDes and identify the constraints faced by BUMDes in running their business. Using qualitative descriptive research to describe the true picture and case study approach to explain specifically the phenomenon of the accounting system in village-owned entities (BUMDes). The results of this study indicate that the accounting system that is applied to the BUMDes Pancasan Makmur and BUMDes Usaha Jadi Untung Bersama (UJUB) has not taken into account the prevailing accounting theories and standards. Nevertheless, BUMDes has been able to produce reports that contain information needed by BUMDes. So the accounting system at BUMDes has fulfilled the Decision-Usefulness Theory Concept. But between Pancasan Makmur and UJUB still have differences in the types of financial statements made. Pancasan Makmur makes Income Statement, Cash Flow, and Balance Sheet. While UJUB only makes income statement.

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