The Principle of Accountability on the Financial Management of BUMDES in Tembarak District Temanggung Regency, Indonesia

Abstract:

The implementation of Good Corporate Governance on BUMDES in Tembarak district (Indonesia) was considered not optimal. Transparency is not yet fully open, accountability does not have clear functions and implementation, there is no good accountability process, unprofessional independence and justice that is not fully implemented. In order to try to solve the problems, researcher try to answer these questions (1) Has the clarity of function been applied to the financial management of BUMDES for the achievement of GCG? (2) Has the implementation been carried out effectively to the financial management of BUMDES for the achievement of GCG? (3) Has the accountability been applied to the financial management of BUMDES for the achievement of GCG?. This research is a qualitative descriptive study.

Based on research findings it is known that There is no clear function in the BUMDES operation, because the BUMDES function only runs on a very small scale. Likewise with the functions of the organization in the BUMDES, there are absolutely no rules and policies that regulate clearly. So that there is no formal form of responsibility by the BUMDES to the village government. There is no clarity in implementing accountability to the BUMDES financial management. Most BUMDES only make minimum financial records. Even some BUMDES do not carry out financial records at all. Accountability is not at all applied to the BUMDES financial management