Implementation of Accounting Software in the Financial Reports of Village-Owned Enterprises Bojonggede Mandiri

Abstract

There are still many Village-Owned Enterprises (VOE’s) in Indonesia that have not submitted financial reports in accordance with PDTT Village Ministerial Decree No. 136 of 2022. In fact, this is important to pay attention to because the financial reports at Village-Owned Enterprises will be used as economic decision making. This also happened to Village-Owned Enterprises Bojonggede Mandiri, the Village-Owned Enterprises has not submitted financial reports in accordance with the applicable Ministerial Decree. Therefore, the aim of this research is to implement Zahir Apps accounting software to assist in preparing financial reports for Village-Owned Enterprises Bojonggede Mandiri in accordance with PDTT Village Ministerial Decree No. 136 of 2022. The method used in this research is descriptive qualitative. Data collection techniques use two types of data sources, namely primary data and secondary data. Primary data consists of interviews, observations and documentation, while secondary data consists of Village-Owned Enterprises financial reports for the period October 2023 to March 2024. The data validity technique used is the data source triangulation technique and the data analysis technique used is data reduction, data display, and drawing conclusions. The results of this study indicate that VOE’s Bojonggede Mandiri has implemented financial reports in accordance with the applicable Ministerial Decree and Produced a profit and loss financial report, financial position reports and cash flow report using Zahir Apps. However, the VOE’s still doesn’t understand more deeply about the use of Zahir Apps. Namely by producing a profit and loss financial report, financial position report and cash flow report. Therefore, the researcher provides a draft Zahir Appa usage guidebook for VOE’s to use as a reference in preparing financial reports using Zahir Apps.