Analysis of Financial Management in Rahayu Village-Owned Enterprises (Bumdes) Montong Gamang Village Central Lombok Regency

Abstract

This study aims to analyze financial management in Village Owned Enterprises (BUM Desa) Rahayu Montong Gamang Village, Kopang District, Central Lombok Regency. The village has been awarded as one of the innovative villages in public information services and consecutively received three awards from the Ministry of Finance Republic of Indonesia as the village with the best financial management. This study is required to analyze the financial management applied by Village Owned Enterprises (BUM Desa) Rahayu Montong Gamang Village, which eventually expected to beneficial for internal and external parties in controlling and monitoring the financial management of Village Owned Enterprises (BUM Desa). This research is categorized as descriptive study. The data is collected using documentation and interviews. The results of this study show that, Village Owned Enterprises (BUM Desa) Rahayu Montong Gamang Village has not applied business planning, less of accuracy in presenting financial reports, the managers have not been employed according to their abilities, the village government has not played a role as the supervisor of accountability report. Keywords: