Daftar Isi:
  • Febrian Ayu Wulansari, 2020, 1704517039, Analysis of Village Financial Independence Before and After the existence of BUMDes in Sanankerto Village. D3 Accounting Study Program. Faculty of Economics, State University of Jakarta. Since the enactment of Law Number 6 of 2014 concerning Villages, the Government through APBN funds has provided assistance in the form of Village Funds which can be used by village governments to develop the potential that exists in their area. This potential is developed by the village community by forming a business entity called a Village-Owned Enterprise. This research was conducted in Sanankerto Village, which aims to determine how much BUMDes contributes to village financial independence which is processed using the independence ratio, dependency ratio, and growth ratio. This research is structured using quantitative methods based on primary data obtained through interviews with village officials and secondary data obtained through publicly published information. Based on the results of the analysis, it shows that Sanankerto Village is still considered to be "Less Independent" (12.74%), which causes the dependence of Sanankerto Village on central government funding sources is still "Very High" (88.55%). This shows that the growth rate in Sanankerto Village is still considered negative (-9.64%). The suggestions given to Sanankerto Village are to be able to optimally utilize their potential and develop business activities that have been managed by BUMDes Kerto Raharjo to increase PADes acceptance which will have an impact on the level of financial independence of Sanankerto Village. Keywords: BUMDes, Independence Ratio, Dependency Ratio, Growth Ratio