PENINGKATAN TRANSPARANSI LAPORAN KEUANGAN DAN KINERJA BUMDES
DOI:
https://doi.org/10.35446/diklatreview.v8i3.1957Keywords:
BUMDEs, Transparency, Financial ReportsAbstract
Badan Usaha Milik Desa (BUMDes) are institutions established by the village government to manage businesses owned by the village and aim to improve the welfare of village communities. In practice, BUMDes often face several problems, especially related to transparency and financial report performance. Some of the problems are lack of transparency; Financial reports that should be published to the village community are often not done routinely or completely.; Unclearness in Financial Separation, there is difficulty in separating BUMDes finances from village finances. The next problem is Weak Financial Report Performance caused by; Lack of Management Capacity: Many BUMDes are managed by individuals who lack the ability or knowledge in financial management and accounting. The targets and outputs to be achieved are 1) Increased capacity of BUMDes managers, 2) Increased implementation of a better financial recording system and stricter supervision and audits 3) Changes Better transparency can also be built through routine reporting. The solution is assistance on increasing the capacity of BUMDes managers, 2) Regarding partner problems, efforts need to be made to improve the implementation of a better financial recording system and stricter supervision and audits. The method of implementing the activity consists of mentoring partners. The methods used are 1) interactive discussion. 2) mentoring/training. This mentoring activity succeeded in increasing the understanding of BUMDes administrators about the importance of transparency in financial reports. Through an interactive approach and constructive discussion, participants can better understand the challenges faced and the solutions that can be applied to increase transparency in their BUMDes financial reports. In the future, it is hoped that BUMDes can implement this transparency practice more consistently to build public trust, improve financial performance and ensure the continuity of BUMDes businesses.
Keywords: BUMDEs, Transparency, Financial Reports
References
Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia. (2017). Pedoman Umum Pembentukan dan Pengelolaan BUMDes. Jakarta: Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi.
Suroso, S. & Widodo, W. (2018). Manajemen Keuangan pada Badan Usaha Milik Desa (BUMDes). Malang: UMM Press.
Buku ini memberikan pemahaman mendalam tentang pengelolaan keuangan BUMDes, termasuk dalam hal transparansi, akuntabilitas, dan keberlanjutan usaha.
Susanto, S. (2019). Pengembangan Ekonomi Lokal melalui BUMDes: Studi Kasus di Beberapa Desa di Indonesia. Jakarta: Penerbit Universitas Indonesia.
Sihombing, J. S., & Prasetyo, A. (2020). Strategi Peningkatan Kinerja BUMDes di Indonesia. Jurnal Administrasi Bisnis, 12(3), 123-135.
Wahyudi, I. & Dewi, T. (2021). Inovasi dan Tantangan dalam Pengelolaan BUMDes: Perspektif Keuangan dan Kewirausahaan. Surabaya: Penerbit Graha Ilmu.
Bappenas (Badan Perencanaan Pembangunan Nasional). (2019). Evaluasi dan Pengembangan Kebijakan BUMDes di Indonesia. Jakarta: Bappenas.
Laporan ini berisi evaluasi terhadap kebijakan dan praktik pengelolaan BUMDes di berbagai daerah, serta rekomendasi kebijakan untuk mendukung pengembangan BUMDes.
Setiawan, A. (2020). Pentingnya Pendidikan dan Pelatihan BUMDes dalam Meningkatkan Kompetensi Pengelolaannya. Jurnal Administrasi Negara, 5(2), 67-82.
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