Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (Bumdes) Gumilang Jaya Desa Gunungbatu Kecamatan Cilograng Kabupaten Lebak

Authors

  • Firman Maulana Universitas Muhammadiyah Sukabumi
  • Gatot Wahyu Nugroho Universitas Muhammadiyah Sukabumi
  • Elan Eriswanto Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27408

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) Gumilang Jaya di Desa Gunungbatu, Kecamatan Cilograng, Kabupaten Lebak. Fokus utama penelitian adalah mengevaluasi kesesuaian praktik pengelolaan keuangan BUMDes dengan standar yang seharusnya serta mengidentifikasi kendala yang dihadapi. Penelitian menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen dari berbagai informan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan BUMDes Gumilang Jaya menerapkan lima tahapan utama yaitu perencanaan, pelaksanaan, penatausahaan, pertanggungjawaban, dan pengawasan. Kendala signifikan yang teridentifikasi seperti keterbatasan Sumber Daya Manusia (SDM) dalam pemahaman akuntansi dan manajemen keuangan, sistem administrasi keuangan yang belum memadai dan rentan kesalahan, serta kurangnya transparansi dan akuntabilitas yang optimal kepada pemangku kepentingan, terutama terkait akses masyarakat terhadap detail catatan keuangan dan partisipasi aktif dalam musyawarah perencanaan

Downloads

Published

2025-07-21

How to Cite

Firman Maulana, Gatot Wahyu Nugroho, & Elan Eriswanto. (2025). Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (Bumdes) Gumilang Jaya Desa Gunungbatu Kecamatan Cilograng Kabupaten Lebak. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27408

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.

Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.

Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.

Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:

  • Patent and trademark rights and rights to any process or procedure described in the article.
  • The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
  • The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.