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All Journal Transformasi: Journal of Economics and Business Management Innovative: Journal Of Social Science Research Jurnal Ilmiah Dan Karya Mahasiswa
Anita Firnanda
Universitas 17 Agustus 1945 Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Journal : Jurnal Ilmiah Dan Karya Mahasiswa

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Literature Review : Kualitas Laporan Keuangan Pada Badan Usaha Milik Desa (Bumdes) Di Indonesia Anita Firnanda
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.794

Abstract

This Literature Review aims to map research on the quality of BUMDes financial reports in Indonesia. This research method uses Literature Review (Data analysis by mapping 14 selected journals from 2018 to 2023 in the Google Scholar database. The results of this study indicate factors that affect the quality of local government financial reports in Indonesia, namely: The quality of financial statements, accounting understanding, village-owned enterprises, accounting information technology, training, education level and human resource competencies and employee performance. This study also shows that quality financial reports must be accountable and transparent. Financial reporting has a significant influence on the quality of financial reporting of village-owned enterprises in Indonesia.
Co-Authors Aminatus Sofia Dinda Aulia Safitri Muhammad Taufiq Hidayat Siska Dwi Agustina