Abstract
<p><em>Village development is the focus of national development because the village is a sub-section of the national territory that directly </em><em>manage </em><em>the</em><em> society</em><em>. Nowdays villages are required to have BUMDes as a leading organization aimed </em><em>to </em><em>optimiz</em><em>e</em><em> village potential (Wargiyat, 2015). </em><em>The m</em><em>anagement of BUMDes must be in accordance with established regulations;</em><em> </em><em>financial management of BUMDes is guided by Regulation </em><em>o</em><em>f The Minister </em><em>o</em><em>f Village </em><em>(</em><em>Permendes</em><em>)</em><em> Number 4 of 2015 and Ministry of Home Affair regulations </em><em>(</em><em>Permendagri</em><em>)</em><em> 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study </em><em>i</em><em>s to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. Th</em><em>e</em><em> type of </em><em>this </em><em>research is qualitative with a case study approach. </em><em>The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan</em><em> (</em><em>RAB</em><em>)</em><em>. Implementation is carried out using receipts as proof of disbursement of funds. </em><em>However, the a</em><em>dministration is done by recording cash income and expenditure. </em><em>Then, </em><em>Recording </em><em>which is carried out </em><em>is still general. Accountability is carried out by giving a report to the regional consultative committee</em><em> (BPD) of </em><em>Village and Community </em><em>a</em><em>nd Village Empowerment </em><em>a</em><em>nd Service </em><em>(</em><em>DPMD</em><em>) of </em><em>Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi.</em><em></em></p><p> </p>
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
