ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN BUMDES BERKAH BERSAMA ( Studi Kasus di Desa Karang Bunga, Kecamatan Alalak, Kabupaten Barito Kuala, Provinsi Kalimantan Selatan )

This study aims to determine the accountability of BUMDes Berkah Bersama's financial management in Karang Bunga Village, Mandastana District, Barito Kuala Regency. The research method used in this research is descriptive research that is by analyzing the accountability of BUMDes Berkah Bersama financial statements and data analysis techniques used in this study are analyzing the capital stage, the planning and implementation stage, the administration stage, financial reporting, and accountability, the analysis phase financial performance, and analyze accountability with indicators. The results of this study explain that the accountability of BUMDes Berkah Bersama financial reporting is already accountable, but there is still a lack of financial records due to the lack of understanding of BUMDes Berkah Bersama management in presenting financial statement