Analysis of the Implementation of Financial Statements Preparation of Village-Owned Enterprises in Lowian Village, West Langowan District, Minahasa Regency
DOI:
https://doi.org/10.55927/jambak.v4i2.453Keywords:
Implementation Analysis, BUMDes, Financial Statements, Kepmendesa 136/2022, ReconstructionAbstract
This study aims to analyze the implementation of financial report preparation in Mapamus BUMDes, with a focus on evaluating the gap between actual practices and the standards of the Village Ministry of Villages and Rural Development No. 136 of 2022, as well as identifying factors that hinder the implementation. This research uses a descriptive qualitative method. Primary data was obtained through interviews, observations, and manual cash book documentation. The results of the study show that the implementation of accounting standards in BUMDes Mapalus has not yet been carried out. There is a fundamental gap where actual practice is limited to manual cash recording, while standards mandate five components of financial statements. As part of the analysis, this study demonstrates the proper implementation process through systematic reconstruction.
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Copyright (c) 2025 Cicilia Angelia Aruperes, Jantje J. Tinangon, Peter M. Kapojos
This work is licensed under a Creative Commons Attribution 4.0 International License.
