Mapping of Village Potential and Accounting System Design in Development of Village-Owned Enterprises in Alor Regency, Nusa Tenggara Timur

DOI

10.2991/assehr.k.220301.143How to use a DOI?

Keywords

village potential; village-owned enterprises (BUMDes); accounting system

Abstract

The purpose of this study is to identify the problems experienced by BUMDes and to map potential business opportunities for BUMDes in the Alor Regency area. This research also provides solutions for implementing accounting systems in the development of BUMDes. The research method uses a qualitative approach and data collection is carried out through interviews and Focus Group Discussions (FGD). SWOT analysis is carried out to get a picture of the problems that exist in BUMDes, and to map potential business opportunities for BUMDes.

The results of the study indicate that there are still many potential villages in Alor Regency that have not been managed optimally, especially those related to local resources owned by the village. This study also found that the financial management of BUMDes had not been maximized so that some BUMDes could not survive, especially in the current Covid-19 Pandemic era. In this case, the application of the Accounting System is needed so that BUMDes can develop their business optimally through good governance and regular financial reporting. The accounting system applied is based on the Financial Accounting Standards – Entities Without Public Accountability (SAK ETAP).

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Jennie S. Sir
AU  - Selfesina Samadara
PY  - 2022
DA  - 2022/03/04
TI  - Mapping of Village Potential and Accounting System Design in Development of Village-Owned Enterprises in Alor Regency, Nusa Tenggara Timur
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 869
EP  - 874
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.143
DO  - 10.2991/assehr.k.220301.143
ID  - Sir2022
ER  -