Perlakuan Akuntansi Terhadap Selisih Kas Pada Neraca Laporan Keuangan Unit Daringan BUMDes Kesongo

Gabriella Stefany, Ronny Prabowo

Abstract


This study aims to determine the causes of cash differences that occurred in the Daringan unit of BUMDes Kesongo for the period August-December 2021. Data collection is carried out by requesting evidence of incoming and outgoing transactions per day, conducting cash opname, and reconfirming by comparing with previous reports, and then discussing with the management of the daringan unit. Cash opname is carried out by making general journals and if there are differences, more in-depth observations will be made by conducting interview techniques and data analysis is carried out using descriptive techniques. This research was conducted with 3 activity streams of data analysis activities, namely data reduction, data presentation, and conclusion drawing or verification. The results showed that the final balance after cash opname was Rp. 43,264,893. The difference reported is Rp. 88 for the balance at the bank with details of the balance of only Rp. 43,264,805 and the difference in the  balance in hand of Rp. 24,693 with details of the balance of Rp. 43,240,200. The cash difference is not recorded in accordance with applicable accounting principles due to the lack of understanding of BUMDes financial managers regarding the recording of existing cash difference transactions

DOI: https://doi.org/10.26905/afr.v6i1.9788

 



Keywords


BUMDes, Cash different, and Cash opname

Full Text:

PDF

References


Agunggunanto, E. Y., Arianti, F., Kushartono, E. W., & Darwanto, D. (2016). Pengembangan Desa Mandiri Melalui Pengelolaan Badan Usaha Milik Desa (BUMDes). JDEB, 13(1), 67–81.

Anggraeni, M. R. R. S. (2016). Peranan Badan Usaha Milik Desa (Bumdes) Pada Kesejahteraan Masyarakat Pedesaan Studi Pada Bumdes Di Gunung Kidul, Yogyakarta. Modus, 28(2), 155. https://doi.org/10.24002/modus.v28i2.848

Astuti, S. B., Damayanti, A., Chasbiandani, T., & Rizal, N. (2020). Pandemi Covid-19 Dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha Melalui Prediksi Kebangkrutan. AFRE Accounting and Financial Review, 3(2), 165–171.

Darnilawati, D., Nuryanti, N., & Lubis, H. (2021). Literasi Keuangan Syariah Pada Badan Usaha Milik Desa (BUMDes) Se-Kecamatan Tambang Kabupaten Kampar. Menara Riau, 15(2), 66. https://doi.org/10.24014/menara.v15i2.13988

Erlina, E., & Sirojuzilam, S. (2020). Efektivitas Penerapan Sistem Pencatatan Dan Pelaporan Keuangan Bumdes Sistem Akuntansi Bumdes Berbasis Web. Owner, 4(1), 282. https://doi.org/10.33395/owner.v4i1.195

Faedlulloh, D. (2018). BUMDes dan Kepemilikan Warga: Membangun Skema Organisasi Partisipatoris. Journal of Governance, 3(1), 1–17. https://doi.org/10.31506/jog.v3i1.3035

Hamzah, A. P., Priharjanto, A., & Purwanti, D. (2019). Pendampingan Perancangan Kebijakan Akuntansi Berdasarkan Sak Etap Dalam Pelaporan Keuangan Pada Bumdes Tirta Mandiri, Desa Ponggok, Klaten. KUAT : Keuangan Umum Dan Akuntansi Terapan, 1(3), 198–214. https://doi.org/10.31092/kuat.v1i3.634

Hapsari, A. N. S., Utami, I., & Kean, Y. Y. W. (2021). Revealing the potential of fraud in the financial management of village-owned enterprise. Jurnal Akuntansi & Auditing Indonesia, 25(1), 98–105. https://doi.org/10.20885/jaai.vol25.iss1.art10

Kesa, D. D. (2019). Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti. Jurnal Administrasi Bisnis Terapan, 2(1). https://doi.org/10.7454/jabt.v2i1.80

Kustinah, S., Hartikayanti, H. N., & Winarso, E. (2022). BUMDes Management Through Accounting Information Systems at BUMDes in Cisarua District, West Bandung District. Bubungan Tinggi: Jurnal Pengabdian Masyarakat, 4(2), 532–542. https://doi.org/10.20527/btjpm.v4i2.5240

Mawardi, A. I., & Firmansyah, A. (2023). Analisa Faktor Literasi Keuangan Pada Pelaku UMKM Perempuan Di BUMDES Wonosari Mojokerto. JPE: Jurnal Peneliti Ekonomi, 1(2), 97–111. https://jurnaljpe.com/index.php/jpe/article/view/52%0Ahttps://jurnaljpe.com/index.php/jpe/article/download/52/38

Mukhzarudfa, M., Putra, W. E., Afrizal, A., Susfayetti, S., & Yuliusman, Y. (2021). Perencanaan Dan Pengelolaan Keuangan Bumdes Desa Mendalo Darat, Kecamatan Jambi Luar Kota, Kabupaten Muaro Jambi. Jurnal Karya Abdi Masyarakat, 4(3), 477–483. doi: Templete Jurnal Akuntansi dan Pajak 1010.22437/jkam.v4i3.11565

Nursidaa, N., Mochtarb, R. A. F., Nu, M., & Sagalad, H. (2023). Literasi Laporan Keuangan Bumdes Pada Bumdes Bumi Mulya Desa Gunung Mulya Kecamatan Gunung Sahilan Kabupaten Kampar Literacy Of Bumdes Financial Reports In Bumi Mulya Bumdes In Gunung Mulya Village , Gunung Sahilan District , Kampar District BUMDes adalah. 4, 123–128.

Pamungkas, A. P., & Kristianti, I. (2019). Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM. AFRE (Accounting and Financial Review), 2(2), 107–112. https://doi.org/10.26905/afr.v2i2.3729

Penatari, R. I., Setiawan, D., & Suhardjanto, D. (2020). Dinamika Penelitian Sistem Informasi Akuntansi Di Indonesia. Jurnal Akuntansi Multiparadigma, 11(1), 159–177. https://doi.org/10.21776/ub.jamal.2020.11.1.10

Pradnyani, N. L. P. S. P. (2019). Peranan Badan Usaha Milik Desa (Bumdes) Dalam Meningkatkan Kesejahteraan Masyarakat Di Desa Tibubeneng Kuta Utara. Jurnal Riset Akuntansi JUARA, 9(2), 39–47.

Prasetyo, R. A. (2016). Peranan BUMDES Dalam Pembangunan Dan Pemberdayaan Masyarakat. Jurnal Dialektika, XI no.1(May).

Ridwan, T., Nursandi, D., Winda Lestari, E., Sultony, F., Fajar, I., Agusetiawati, I., Melinda, M., Selvina, N., Azizah, N., & Syifa, S. (2021). Potensi UMKM dalam Penguatan BUMDES Desa Cempaka dengan Pendekatan ABCD di Era Pandemi COVID-19. COMSERVA : Indonesian Jurnal of Community Services and Development, 1(4), 150–158. https://doi.org/10.36418/comserva.v1i4.20

Riyanti, N., & Adinugrah, A. H. (2021). Optimalisasi Peran Badan Usaha Milik Desa (Bumdes) Singajaya Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus Di Desa Bodas Kecamatan Watukumpul). Al-Idarah : Jurnal Manajemen Dan Bisnis Islam, 2(1), 80–93. https://doi.org/10.35316/idarah.2021.v2i1.80-93

Sanjaya, P. K. A., Hartati, N. P. S., & Premayani, N. W. W. (2020). Pemberdayaan Pengelola Badan Usaha Milik Desa (BUMDes ) Berdikari Melalui Implementasi Digital Marketing System. Carrade : Jurnal Pengabdian Kepada Masyarakat, 3(1), 65–75.Retrieved from https://journal.ilininstitute.com/index.php/caradde%0Ahttps://doi.org/10.31960/caradde.v3i2.467

Septina, N., Djajadikerta, H., Setiawan, A., & ... (2021). Pelatihan Daring Financial Life Skills: Alternatif Literasi Keuangan Di Masa Pandemi. Pengabdian …, 1(1), 50–56. http://www.openjournal.unpam.ac.id/index.php/PBS/article/view/9825

Sidik, F. (2015). Menggali Potensi Lokal Mewujudkan Kemandirian Desa. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 19(2), 115. https://doi.org/10.22146/jkap.7962

Sulaksana, J., & Nuryanti, I. (2019). Strategi Pengembangan Badan Usaha Milik Desa (Bumdes) Kasus Di Bumdes Mitra Sejahtera Desa Cibunut Kecamatan Argapura Kabupaten Majalengka. Jurnal

Ekonomi Pertanian Dan Agribisnis, 3(2), 348–359. doi: 10.21776/ub.jepa.2019.003.02.11

Sulistiani, D. (2021). Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum. AFRE (Accounting and Financial Review), 4(1), 18–28. https://doi.org/10.26905/afr.v4i1.5958

Usman, U. (2023). Pengaruh Akuntabilitas dan Pengawasan Intern Terhadap Pengelolaan Keuangan Bumdes di Kecamatan Kabila Bone Provinsi Gorontalo The Influence of Accountability and Internal Supervision on Bumdes Financial Management in Kabila Bone District , Gorontalo Provi. 2(2), 63–76.

Wahyuningsih, R., & Pradana, G. W. (2021). Pemberdayaan Masyarakat Desa Hendrosari Melalui Pengembangan Desa Wisata Lontar Sewu. Publika, 9(2), 323–334. https://doi.org/10.26740/publika.v9n2.p323-334

Wibowo, A. A., & Alfarisy, M. F. (2020). Analisis Potensi Ekonomi Desa Dan Prospek Pengembangannya. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(2), 204–216. https://doi.org/10.32424/jeba.v22i2.1596

Widiastuti, H., Yunianto, A., & Rahmawati, E. (2022). Evaluasi Tata Kelola Keuangan dan Sistem Akuntansi di BUMDes Mekaring Pono Potorono. Jati: Jurnal Akuntansi Terapan Indonesia, 5(2), 131–143. https://doi.org/10.18196/jati.v5i2.13485

Wirandini, D. A. S., & Prasetyia, F. (2022). Analisis Strategis Pengembangan BUMDES Dalam Peningkatan Pades Pada Masa Pandemi Covid-19. Journal of Development Economis and Social Studies, 1(2), 230–242.

Yanti, R. E., & Pratiwi, C. W. (2022). Factors Affecting the Quality of Accounting Information: the Role of Accounting Information Systems. Jurnal Riset Akuntansi Kontemporer, 14(1), 107–114. https://doi.org/10.23969/jrak.v14i1.4432

Zulbetti, R., Perwito, P., & Puspita, V. A. (2019). Upaya Peningkatan Literasi Keuangan Pengurus BUMDES Melalui Pelatihan Keuangan di Kecamatan Cimaung Kabupaten Bandung. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 19(2), 200–211. https://doi.org/10.30596/ekonomikawan.v19i2.3824




DOI: https://doi.org/10.26905/afr.v6i1.9788

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

AFRE (Accounting and Financial Review)

Postgraduate - University of Merdeka Malang

Postgraduate  Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

View My Stats      Web Analytics

Other Link

Follow Us

Site Home Journal
Unmer Malang
Postgraduate
LPPM
Library
Repository 
 Email
[email protected]
 Phone
(0341) 567617
 Fax(0341) 567617

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.