ANALISIS PENGELOLAAN KEUANGAN PADA BADAN USAHA MILIK DESA (BUMDes) PERMATA DESA KAMPUNG BARU SENTAJO KECAMATAN SENTAJO RAYA

Abstract

the purpose of the study is to determine description of financial management in permata’s state-owned enterprice  of village in Kampung Baru Sentajo Village, Sentajo Raya District. This study uses a descriptive methot with a qualitative approach. data collection techniques namely observation, interview, and documentation. This study is guided by pp number 11 of 2021 concering state-owned enterprice  , seen from the proses of planning, financial statement, accountability, and controlling.

Based on the research conducted, the conclusions that can be taken are the planning is done by holding a meeting for the budgeting plan (RAB). The Planning  is done only when it will obtain addional capital. For financial statement Permata’s State-Owned Enterprice  Of Village already made balance sheet and income statement. For accountability is carried out by providing accountability reports to advisers and supervisor to be wxamined and approved, which will then be submittedto accountability meetings. Supervision  is carried out by coming in person and holding a meeting every month to discuss for performance, financial report, and the constraints faced during the past month.