IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN SEBAGAI INSTRUMEN GOOD GOVERNANCE PADA BUMDES DESA DULANG

Abstract

Abstract. This study aims to analyze the implementation of the financial accounting system at  Village-Owned Enterprise (BUMDes) in Dulang Village, examine its role as an instrument in supporting the implementation of good governance, and identify the challenges and strengthening efforts of the financial accounting system. This study employed a qualitative descriptive approach. Informants were selected using a purposive sampling technique and consisted of the Village Head, the Director of BUMDes, the Treasurer of BUMDes, and the Chairperson of the Village Consultative Body (BPD). Data were collected through interviews, observations, documentation, and literature review, and were analyzed using the interactive model of Miles and Huberman with source, technique, and time triangulation to ensure data credibility. The findings indicate that the implementation of the financial accounting system at BUMDes is still predominantly based on manual bookkeeping, while computers are mainly used for preparing financial reports. Although an accounting application is available, it has not been optimally utilized due to limited human resource competencies and the lack of training. Nevertheless, the existing accounting system has supported the implementation of good governance principles through transparent financial reporting, accountable financial management, the participation of the village government and the Village Consultative Body (BPD) in supervision, and compliance with applicable regulations. Therefore, improving the competencies of BUMDes managers, providing technical assistance, and gradually implementing a technology-based accounting system are necessary to enhance more effective, transparent, accountable, and sustainable financial governance.

Keywords: financial accounting system; Village-Owned Enterprises (BUMDes); good governance; village governance; accountability.