Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

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