Analisis Sistem Akuntansi dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan BUMDes Purwa Binangkit (Studi Kasus pada Desa Purwasedar Kecamatan Ciracap)

Authors

  • Sinta Ayu Lestari Universitas Muhammadiyah Sukabumi
  • Ismet Ismatullah Universitas Muhammadiyah Sukabumi
  • Elan Eriswanto Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27575

Abstract

 Penelitian ini bertujuan untuk menganalisis bagaimana sistem akuntansi diterapkan dalam pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) dan sejauh mana sistem tersebut berkontribusi terhadap peningkatan akuntabilitas keuangan. Lokasi penelitian adalah BUMDes “Purwa Binangkit” Desa Purwasedar, Kecamatan Ciracap, Kabupaten Sukabumi. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi yang diterapkan bersifat semi-manual, menggunakan buku kas umum dan aplikasi sederhana, serta telah memberikan dampak positif terhadap keteraturan pencatatan dan penyusunan laporan keuangan. Sistem ini turut mendukung peningkatan akuntabilitas melalui pelaporan berkala kepada pemerintah desa dan forum masyarakat. Namun, kendala masih ditemukan pada keterbatasan kompetensi pengelola, lemahnya pengawasan internal, serta rendahnya partisipasi masyarakat dalam pengawasan keuangan. Penelitian ini merekomendasikan peningkatan kapasitas sumber daya manusia, penguatan sistem pengendalian internal, serta pemanfaatan teknologi sederhana untuk memperkuat akuntabilitas pengelolaan keuangan BUMDes

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Published

2025-07-27

How to Cite

Sinta Ayu Lestari, Ismet Ismatullah, & Elan Eriswanto. (2025). Analisis Sistem Akuntansi dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan BUMDes Purwa Binangkit (Studi Kasus pada Desa Purwasedar Kecamatan Ciracap). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27575

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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