Analisis Komparatif Pengelolaan Keuangan BUMDes Gerbang Raja Dan BUMDes Usaha Jaya di Kabupaten Bone Bolango

Abstract

This study aims to describe, evaluate, and compare financial management practices at BUMDes Gerbang Raja in Huntu Barat Village and BUMDes Usaha Jaya in Huntu Selatan Village, Bulango Selatan District, Bone Bolango Regency. The study focuses on planning, implementation, administration, reporting, and financial accountability. A qualitative descriptive-comparative approach was employed. Data were collected through interviews, observation, and documentation involving the directors, secretaries, and treasurers of both BUMDes. Data analysis consisted of data reduction, data display, and conclusion drawing and verification. The findings indicate that both BUMDes conduct planning through meetings and village deliberations and use work plans as the basis for operational activities. The main differences concern bookkeeping, recording systems, reporting frequency, and internal control. Gerbang Raja has adopted digital recording using Excel and the FORCA application, prepared more structured financial reports, and reported periodically every three months. Usaha Jaya still relies on a manual general cash book and reports every six months or annually, although it has attempted to align its reports with SAK EMKM. These differences are associated with human-resource capacity, technology utilization, village-government support, and the implementation of transparency and accountability principles. The study concludes that regulations must be accompanied by organizational readiness, managerial competence, adequate administrative systems, and continuous supervision.