Last modified: 2017-07-12
Abstract
The ratification of Law Number 6 of 2014 regarding Village has encouraged villages to manage their resources, including the development of their people economy. One of the way to manage people economy is by the establishment of Village Owned Business (BUMDes). The inclination to achieve Good and Clean Governance is one of the main agenda of reformation that is expected to be implemented by the government consistently. To realize it professionalism from the government apparatus in providing public services is needed. This study aims to encourage the development of capable, skilled, and professional village government in managing village funds, so that the funds can be used optimally. Besides reliable human resources, supporting infrastructure in the form of information and communication technology should be provided to support the acceleration of development and reporting of accurate data from the village.
This study employs descriptive and qualitative method, with group discussion, in depth interview, observation, and documentation technique to collect the data. This study is conducted in Bulusulur Village, Wonogiri, Central Java.
The analysis result shows that the village fund is implemented by establishing BUMDes with five business units, swimming pool and campground, clean water infrastructure, waste bank, and banana stem handicraft. To answer BUMDes needs in accountability, transparency, and information, web-based Financial Accounting Information System BUMDes is implemented to facilitate input and analysis of all data regarding financial transaction, as well as preparation of BUMDes financial report. The application is a web-based application programmed in PHP and MySQL database, thus this application can be easily installed and operated. This application also can be run in intranet or client server network as well as online network. This application is developed as a dedication to encourage openness in public information in Indonesia as well as to develop professional, accountable, and transparent BUMDes financial management.