TRANSPARANSI LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DESA LANGDA KECAMATAN BUNTU BATU KABUPATEN ENREKANG

Abstract

This study aims to analyze the transparency of financial reports of Village-Owned Enterprises (BUMDes) in Langda Village, Buntu Batu District, Enrekang Regency, and to identify the factors influencing such transparency. The research employed a qualitative method with a case study approach, enabling the researcher to explore the phenomenon in depth within its real-life context. Data collection techniques included observation, in-depth interviews, and documentation. The data analysis process consisted of several stages, namely data reduction, data presentation, conclusion drawing, and verification. The findings reveal that the transparency of financial reporting in BUMDes Langda Village remains relatively low and tends to be internal and administrative in nature. Financial information has not been openly communicated to the village community; therefore, transparency has not yet reached participatory and informative dimensions. Several factors hinder the implementation of transparency, including limited human resource capacity in financial management, the absence of open deliberation forums, inadequate utilization of information technology, and the lack of regulations or standard operating procedures (SOPs) for financial reporting. To achieve ideal transparency, strategic measures are required, such as strengthening village regulations, improving the financial literacy of BUMDes administrators, providing technical training in financial management, and digitalizing the recording and publication systems of financial reports. In addition, active community participation plays an essential role in promoting transparent, effective, and accountable governance of BUMDes.