Abstract:
accountability are characteristics of Good Governance. Accountability are
very important in managing an entity, especially for entities that carry out the mandate
of the people and manage public funds such as BUMDes. BUMDes that have the
mandate of capital, have large roles and duties, BUMDes must be able to account for
and report the results of their financial management as a form of accountability to the
government and society. This study aims to determine how the financial management of
BUMDes To analyze the level of accountability of BUMDes Mekar Lestari's financial
management in 2019. This type of research is a qualitative research using descriptive
analysis. The data collection methods used were interview and documentation
techniques. The results showed that: The financial management of BUMDes Mekar
Lestari consists of planning, implementation, administration, reporting and
accountability and supervision stages. Some indicators for the financial management
accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as
regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and
Banyuwangi Governor Regulation No. 17 of 2019