Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Laporan Keuangan BUMDes Kusuma Desa Ampeldento

Abstract

This study aims to analyze the application of the principles of accountability and transparency in the management of the financial reports of BUMDes Kusuma in Ampeldento Village and to assess their compliance with applicable financial government principles. The study employs a qualitative-analytical method using a case study approach. Data collection was conducted through interviews, observations, and documentation, which were then analyzed using thematic analysis with triangulation of sources, techniques, and time to validate the data. The results indicate that BUMDes Kusuma has implemented accountability principles through transaction recording, the preparation of financial statements, and the submission of accountability reports to the village government and the Village Consultative Body (BPD). Transparency is achieved through the dissemination of information to village officials and internal village forums. However, the implementation of accountability and transparency has not been optimal because financial reports are not yet fully compliant with SAK EMKM, the administrative system remains rudimentary, and public access to information is still limited. The main constraints include limited human resources and the absence of a structured administrative system. Therefore, it is necessary to improve human resources, strengthen the administrative system, and implement financial reporting based on accounting standards so that BUMDes financial management is more effective, transparent, and accountable.

Keywords: Accountability, transparency, financial reporting management, BUMDes.