Computerization of The BUMDes Financial Reporting System

I Gede Made Karma (), I Made Wijana and Jeni Susanti
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I Gede Made Karma: Politeknik Negeri Bali, Accounting Department
I Made Wijana: Politeknik Negeri Bali, Accounting Department
Jeni Susanti: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 820-828 from Springer

Abstract: Abstract BUMDes (Village-Owned Enterprises) are village businesses managed by the Village Government. In its operations, BUMDes can run various business units, which are aimed at increasing the welfare and income of village communities. Therefore, BUMDes are required to have ideal governance, both in terms of administration and accountability, especially concerning their business activities in the form of financial reports. In its operations, including in preparing financial reports, BUMDes already utilizes computer equipment. Unfortunately, this computer is still positioned as a typewriter and recording medium only. All processes related to the preparation of financial reports are still carried out manually. The technicalities for preparing BUMDes financial reports are regulated in the Decree of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia number 136 of 2022. This Ministerial Decree regulates in detail and completely the procedures (guidelines) for preparing financial reports for a BUMDes. This research aims to help BUMDes by producing a computerized financial reporting system. The system was built using an object-based system development method, referring to this Ministerial Decree, so that it can guarantee its correctness and make it easier for further development in the future. This system focuses on handling the financial reporting system which includes Balance Sheet, Profit and Loss, and Cash Flow, which is prepared automatically based on financial transaction data input by assigned officers. Furthermore, the system can be developed in stages, according to the needs of the business unit.

Keywords: BUMDes; Financial Statements; Automation; Computerization (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_90

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