Maharani, Alifa Nida (2023) EVALUASI PENERAPAN SISTEM PROSEDUR AKUNTANSI PADA BADAN USAHA MILIK DESA (Studi Kasus pada BUMDes Sari Dewi Maguwoharjo). Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
v
ABSTRAK
Target pertumbuhan jumlah Badan Usaha Milik Desa (BUMDes) terlampaui
sebesar enam kali lipat, namun BUMDes belum berkontribusi terhadap pendapatan
desa bahkan diperparah ketika terjadi pandemi, banyak BUMDes yang berujung
mangkrak. Penelitian sebelumnya menemukan bahwa kondisi tersebut disebabkan
oleh pengendalian internal di BUMDes tergolong rendah yang karena kurang
kompetennya pengelola BUMDes dan belum diterapkannya sistem prosedur
akuntansi di BUMDes, sehingga kecurangan dapat terjadi. Sebagai upaya agar
BUMDes dapat terus bersaing dan berkelanjutan maka BUMDes penting untuk
memiliki sistem prosedur akuntansi yang sesuai dengan potensi yang dimiliki serta
faktor kontinjensi yang dimiliki. Desa Maguwoharjo sedang melakukan proses
pembangunan badan usaha milik desa, yaitu BUMDes Sari Dewi Maguwoharjo.
Oleh karena itu penting dilakukan evaluasi penerapan sistem prosedur akuntansi
pada BUMDes Sari Dewi Maguwoharjo agar BUMDes dapat bersaing di pasar dan
berperan aktif dalam pembangunan ekonomi Desa Maguwoharjo.
Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif
dengan metode analisis studi kasus. Objek penelitian ini adalah BUMDes Sari Dewi
Maguwoharjo. Penelitian ini menggunakan data primer dan sekunder yang
diperoleh melalui wawancara, observasi, dan studi pustaka. Teknik analisis yang
digunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan.
Hasil dari penelitian ini diketahui bahwa BUMDes Sari Dewi Maguwoharjo
telah memiliki visi, misi, struktur organisasi, dan strategi organisasi, namun
BUMDes belum memiliki sistem prosedur akuntansi. Hasil dari penelitian ini
adalah sistem prosedur akuntansi seluruh kegiatan pada unit pasar, unit jasa
keuangan, dan unit jasa lainnya.
Kata kunci: BUMDes, sistem, prosedur, akuntansi, kontinjensi
vi
ABSTRACT
The target for growth in the number of Village Owned Enterprises (BUMDes)
has been exceeded by six times, but BUMDes haven't contributed to village income,
indeed when the pandemic happened, numerous BUMDes ended up stalling. former
exploration set up that this condition was caused by low internal control in
BUMDes which was due to the incapacity of BUMDes directors and the lack of
perpetration of accounting information systems in BUMDes so that fraud could do.
As an effort so that BUMDes can continue to contend and be sustainable, BUMDes
need to have a system of accounting procedures that are by their potential and
contingency factors. Maguwoharjo Village is in the process of erecting a vill-
possessed enterprise, videlicet BUMDes Sari Dewi Maguwoharjo. thus, it's
important to evaluate the application of the accounting procedure system at
BUMDes Sari Dewi Maguwoharjo so that BUMDes can compete in the market and
play an active role in the economic development of Maguwoharjo Village.
This research uses a descriptive qualitative approach with a case study
analysis system. The object of this research is BUMDes Sari Dewi Maguwoharjo.
The data used in this study are primary and secondary data attained through
interviews, observation, and literature study. This study uses logical ways in the
form of data reduction, data donation, and concluding.
The results of this study indicate that BUMDes Sari Dewi Maguwoharjo
formerly has a vision, mission, organizational structure, and organizational strategy,
but BUMDes doesn't yet have a system of accounting procedures. The result of this
exploration is a system of accounting procedures for all conditioning in three
BUMDes business units, namely the market unit, financial services unit, and other
service units.
Key words: systems, procedures, accounting, contingencies
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | systems, procedures, accounting, contingencies |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 15 Jun 2023 08:10 |
| Last Modified: | 15 Jun 2023 08:10 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/35955 |
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