ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAANKEUANGAN BUMDES MANDIRI MAKMUR DALAM MENDORONGKEBERLANJUTAN EKONOMI DESA KEBARON

Abstract

This study aims to analyze the implementation of accountability and
transparency principles in the financial management of BUMDes Mandiri
Makmur and its impact on economic sustainability and growth in Kebaron
Village, Tulangan District, Sidoarjo Regency. This study employed a descriptive
qualitative approach. Data were collected through observation, in-depth
interviews with BUMDes management, the Village Head, the Village BPD, and
community leaders, as well as documentation studies. Data analysis techniques
included data reduction, data display, and drawing conclusions, with data
validity tested using triangulation. The results indicate that BUMDes Mandiri
Makmur has applied accountability principles through legal entity status, SOPs,
and tiered reporting up to the Village Assembly (Musdes) forum. However,
operational accountability is constrained by the lack of an honorarium budget,
leading to board inactivity. Financial transparency has been attempted through
open forums, but independent public accessibility remains limited due to the
absence of digital media or public notice boards. Furthermore, financial
management still relies on a simple cash recording system and does not fully
comply with Financial Accounting Standards (SAK) or Permendagri No. 20 of
2018 due to limited HR capacity. Regarding sustainability and economic growth,
the Guava Harvesting Agritourism unit applying the Sapta Pesona principles has
not optimally contributed to Village Original Income (PADes). Sustainability
efforts are being pursued through business diversification plans and downstream
partnerships for processed guava products with local MSMEs and university
student community service programs.