Analisis Akuntabilitas Pengeleloaan BUMDES yang Tidak Akitif di Desa Sidorejo Kecamatan Kenduruan Kabupaten Tuban
DOI:
https://doi.org/10.61231/2jp85g23Keywords:
Accountability, BUMDES, Management, Inactive BUMDESAbstract
This study aims to analyze the accountability ofa an inactive village- owned Enterprise (BUMDES) in Sidorejo Village, Kenduruan District, Tuban Regency. This study used a descriptive qualitative method, with data collected through interviews, observation, and documentation. The informants were the Head of Sidorejo Village and the Head of BUMDES. The analysis focused on the roles and responsibilities of the managers, management coordination, organizational work guidelines, administration and bookkeeping, and accountability reports. The results showed that BUMDES Sidorejo Village had stopped its business activities since around 2022. This condition was related to the expiration of the management decree, which affected the continuity of organizational activities and BUMDES management. However, several documents were still available, including accountability reports, general cash books, cash books, and payment receipts. These documents indicate that financial recording and accountability had been carried out when the BUMDES was still active. After the BUMDES became inactive, however, management and accountability activities were no longer carried out regularly.
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