Volume 07 Issue 09 September 2024
1I Gede Made Karma, 2I Made Wijana, 3Jeni Susanti
1,2,3Accounting Department, Politeknik Negeri Bali, Badung-Bali, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v7-i09-21Google Scholar Download Pdf
ABSTRACT
BUMDes is a village government-owned business institution established in an effort to strengthen the village economy, based on the needs and potential of the village concerned. In its operations, BUMDes can have various business units with autonomous management in one business entity. Each business unit makes its own financial report according to the type of business it runs. The resulting financial report will be submitted to the head office for merger and consolidation. Although each business unit has a different type of business, the process and provisions for preparing financial reports in each business unit are the same, because they are regulated in government regulations. The only differences are related to operational reporting and components/account names in the financial report. To improve the ease of preparation and accountability of its financial reports, the existence of an integrated accounting information system is a must. As an initial step, a design process is carried out which will be used as the basis or technical reference for the development process. The design process is carried out with an object-oriented approach, with the results in the form of classes/components and interactions between them which are the foundation of the system building. This will facilitate the development process and this integrated system can then be built/developed in stages according to the development/addition of business units from BUMDes.
KEYWORDS:BUMDes; business units; financial reports; integrated systems; object-oriented.
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