AKUNTABILITAS LAPORAN KEUANGAN BADAN USAHA MILIK DESA (STUDI KASUS: BUMDES DESA SUNGON LEGOWO BUNGAH GRESIK)

Abstract

Bumdes is a village-owned enterprise managed by the village government in order to create village enterpreunership as a potential according to the needs of the villages. Bumdes is the responsibility for receiving village fund assistance from the government which is manifested as a business unit activity that helps reduce the burden on villagers. Sungonlegowo, a village in Bungah Gresik, has Bumdes that are developing by managing 4 Hippam, Port, PPOB and Savings and Loans activities. All of these activities are managed professionally and generate business profits which will also be donated to the village treasury partly for business development. The financial statements, although still modest, do not sort of the time to learn to produce financial statements that are in accordance with the PSAK and consolidated financial statements which are the work of Bumdes as a whole.