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The strength of the Indonesian economy is largely determined by the strength of the village
economy. This is because the majority of Indonesia's population lives in rural areas. We always seek to develop
the village economy, one of which is the establishment of Village-Owned Enterprises (BUMDes). The success
of BUMDes can be measured from valid financial statement data and is ultimately reflected in the balance sheet
and profit / loss statement which should be made and reported annually in order to provide information on
business developments.
The purpose of this study is to determine the financial management of BUMDes Pangrango, with the
hope that the development of BUMDes performance can be monitored transparently and in accordance with the
rules.
The results showed that the Pangrango BUMDes had not submitted financial reports as stipulated in the
ETAP Financial Accounting Standards so that the Parango Bundes Financial Statements, both in terms of
transparency and accountability, could not be assessed for reasonableness (opinion does not express an opinion /
Disclaimer of opinion), 2) . Communication between the Village Government and BUMDes both institutionally
and individually and the control function of the village government as regulated in Law Number 4 of 2015
concerning Village-Owned Business Entities does not work as it should.
To increase transparency, it is better if training is carried out in stages and on an ongoing basis for the
executors of the financial management of the BUMDes in cooperation with institutions that have competence in
the field of financial management. In addition, the communication forum between the BUMDes, the Village
Government and the Village Consultative Body (BPD) needs to be improved so that optimal results are obtained
both in the field of village income and the level of community welfare.
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