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All Journal Jurnal Riset Ekonomi dan Akuntansi
Nur Aisiyah Mulyati
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Transparansi Pengelolaan Dana Musyawarah Desa Pertanggung Jawaban Tahunan (MDPT) Di Bumdesa Lancang Kuning Desa Rumbai Jaya Nur Aisiyah Mulyati; Nuri Aslami; Nurlaila Nurlaila
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): DESEMBER : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.966

Abstract

This research is aimed at finding out the Transparency of Management of Annual Responsible Village Deliberation Funds (MDPT) in BUMDesa Lancang Kuning, Rumbai Jaya Village. By using a qualitative approach supported by descriptive methods. Data was collected by interviewing, observing and documenting. This research uses data collection techniques by interviewing directors and secretaries regarding financial reports. A series of studies produced conclusions showing that the Annual Accountability Village Deliberation Fund Management (MDPT) was in accordance with SAK ETAP with the percentage of completion method recognized in reports from 2019 to 2021. BUMDesa Lancang Kuning Rumbai Jaya Village was guided by SAK ETAP in preparing the report because it makes performance easier and can help minimize errors in recording reports, which has a beneficial impact on the progress of the entity. BUMDesa will continue to try to be the best for financial reporting.
Co-Authors Nuri Aslami Nurlaila Nurlaila