ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) KARYA SATU HATI DI DESA PULAU MUNGKUR KECAMATAN GUNUNG TOAR KABUPATEN KUANTAN SINGINGI

Abstract

This type of research is qualitative with a case study approach. The data used are primary data and secondary data. Data collection techniques are interviews, observation, and documentation. While the data analysis method went through several stages, namely describing the situation in detail for the BUMDes Pulau Mungkur, analyzing the financial management of the BUMDes, evaluating the financial management of the BUMDes on Pulau Mungkur, the process of recording the results of field research and data presentation, and drawing conclusions. The results showed that the financial management of BUMDes in Pulau Mungkur Village was good. Planning is carried out by holding BUMDes management meetings to form RAB, implementation is carried out by handing over capital to BUMDes through BUMDes accounts, administration is carried out by recording cash inflows and disbursements and records are still general in nature, accountability is carried out in Pulau Mungkur Village and is made once a year. , and supervision in Pulau Mungkur Village has been carried out well by the BPD as the BUMDes Supervisor.