ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDesa) DI DESA SEKAPUK KECAMATAN UJUNG PANGKAH KABUPATEN GRESIK

This study aims to find out ho the financial management of village-onwned enterprises (BUMDesa), both in terms of management of simple accounting system and conformity with permendesa number 4 of 2015. Using quantitative descriptive methods, the results of research that BUMDesa in Gresik regency are managed in terms of accounting still not perfect. The need for the development of human resources in the management of BUMDesa related to its registrars which still has a mistake in calculating and the miing of calculations of all business units into one part. Sekapuk village in the management of BUMDesa and conformity with permendesa has not been fully compliant