BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?

Abstract

The existence of BUMDesa can save the country from the economic crisis, as seen from the absorption of the number of workers in several provinces in Indonesia and the number of turnover that has successfully contributed to the village's original income. However, the operational sustainability of BUMDesa is caused by the lack of quality of BUMDesa's financial statements. There are still some BUMDesa that do not make financial statements because of the manager's lack of understanding of accounting literacy. So it often happens that some BUMDesa experience not developing in their business activities and BUMDesa development funds are not optimally functioning. This study aims to determine the existence of BUMDesa financial accountability in terms of the role of accounting and implementation of SAK-ETAP. How is the understanding of BUMDesa managers regarding accountability embodied in financial statements currently the role of accounting is likened to an antecedent to the growth of BUMDesa. Measurements are carried out based on the size of BUMDesa, the manager's educational background, and the provision of information and socialization of SAK-ETAP. In this study, theoretical studies will also be studied on how the preparation of BUMDes financial statements is applied to SAK-ETAP. This research uses a type of qualitative research using a descriptive approach based on phenomenology. This study's results show that accounting's role is very important in the success of BUMDesa in conveying its financial accountability. Socialization related to accounting literacy as well as financial literacy and assistance are also needed by most BUMDesa.