LAPORAN KEUANGAN DAN EFEKTIVITAS PENGELOLAAN BUMDES

Abstract

This study was conducted to determine the preparation of BUMDes financial statements in Pematang Serai village, Tanjung Pura sub-district, Langkat district, North Sumatra with the effectiveness of the BUMDes management. This study uses a qualitative descriptive approach. Descriptive research describes a particular phenomenon by emphasizing the issue of what is happening, not why it is happening. Qualitative method is a survey method used to obtain data from certain natural places. The data analysis technique was carried out by means of direct interviews with village officials related to BUMDes Mozaik, in particular the BUMDes Treasurer. The results of this study are that there are still accounting records in BUMDes that use manual recording, but some have been done with the Microsoft Excel application. This research is expected to continue to community service to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Kec. Tanjung Pura, Kab. Langkat, North Sumatra.