ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN BUMDES FAMOHOUNI DI DESA MADULA KECAMATAN GUNUNGSITOLI KOTA GUNUNGSITOLI SUMATERA UTARA

Abstract

This study aims to analyze the Financial Management Accountability of Village Owned Enterprises in Madula Village, Gunungsitoli District, Gunungsitoli City, North Sumatra, whether it is in accordance with the financial management of BUMDes according to www.layananbimtek.com. The research method used is a qualitative method. Data collection techniques used in this study were interviews and documentation. Respondents in this study amounted to 10 people, namely: 1 village head, 1 village treasurer, 1 representative of the BPD (Village Consultative Body), 3 BUMDes Famohouni administrators, and 4 community members who participate in the management of BUMDes and who are around the location. BUMDes. The object of this research is the accountability of BUMDes financial management in the form of budgeting flow, administration flow, reporting and internal control. The results of this study indicate that the financial management of BUMDes Famohouni still has many shortcomings and is not in accordance with the financial management of BUMDes, but internal controls, regulations in the budgeting cycle stage and implementation of the administration stage are appropriate, and reporting on BUMDes Famohouni is mostly appropriate according to www.layananbimtek.com.