PENDESAINAN PENYUSUNAN LAPORAN KEUANGAN BUMDES MENGGUNAKAN APLIKASI SISTEM

INFORMASI KEUANGAN BUMDES

(SIKB) PADA BUMDES SRIMARTANI
ILHAM KURNIAWAN P, Faiz Zamzami, S.E., M.Acc., QIA
Universitas Gadjah Mada, 2020 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR ISI

KATA PENGANTAR ........................................................................................... iii

DAFTAR ISI.......................................................................................................... iv

DAFTAR TABEL.................................................................................................. vi

DAFTAR GAMBAR ............................................................................................ vii

DAFTAR LAMPIRAN.......................................................................................... ix

INTISARI................................................................................................................ x

ABSTRACT............................................................................................................. xi

BAB I PENDAHULUAN ....................................................................................... 1

1.1. Latar Belakang ......................................................................................... 1

1.2. Rumusan Masalah .................................................................................... 4

1.3. Batasan Masalah....................................................................................... 4

1.4. Tujuan Penelitian...................................................................................... 5

1.5. Manfaat Penelitian.................................................................................... 5

1.6. Kerangka Penelitian ................................................................................. 6

1.7. Sistematika Penulisan............................................................................... 7

BAB II GAMBARAN UMUM............................................................................... 8

2.1. Kondisi Umum ......................................................................................... 8

2.1.1. Profil UMKM.................................................................................... 8

2.1.2. Logo UMKM .................................................................................... 9
2.1.3. Struktur Organisasi ......................................................................... 10
2.1.4. Tugas Pokok dan Fungsi ................................................................. 11
2.1.5. Proses Bisnis ................................................................................... 13
2.2. Profil Aplikasi ........................................................................................ 18

2.3. Tinjauan Pustaka .................................................................................... 19

iv
 PENDESAINAN PENYUSUNAN LAPORAN KEUANGAN BUMDES MENGGUNAKAN APLIKASI SISTEM
INFORMASI KEUANGAN BUMDES
(SIKB) PADA BUMDES SRIMARTANI
ILHAM KURNIAWAN P, Faiz Zamzami, S.E., M.Acc., QIA
Universitas Gadjah Mada, 2020 | Diunduh dari http://etd.repository.ugm.ac.id/

2.4. Dasar Hukum.......................................................................................... 20

2.5. Komponen Pembukuan Keuangan BUMDes......................................... 21

2.6. Metode Penelitian................................................................................... 28

2.7. Teknik dan Analisis Data ....................................................................... 28

2.8. Jenis dan Sumber Data ........................................................................... 29

2.9. Penelitian Terdahulu............................................................................... 29

BAB III PEMBAHASAN ..................................................................................... 32

3.1. Analisis Deskriptif.................................................................................. 32

3.1.1. Kondisi Laporan Keuangan Badan Usaha Milik Desa Srimartani.. 32

3.1.2. Gambaran Umum Aplikasi SIKB ................................................... 37
3.2. Pembahasan ............................................................................................ 41

BAB IV KESIMPULAN DAN SARAN .............................................................. 61

4.1. Kesimpulan............................................................................................. 61

4.2. Saran ....................................................................................................... 61

DAFTAR PUSTAKA ........................................................................................... 63

DAFTAR LAMPIRAN......................................................................................... 65