Peran Laporan Keuangan Berdasarkan Rugi Laba Dalam Pengambilan Keputusan Manajemen Bumdes (Studi pada Bumdes Borero Desa Ampera Kec. Oba Utara)

Abstract

This research aims to investigate the role of financial reports in the management decision-making process at Village-Owned Enterprises (BUMDes). BUMDes has an important role in supporting local economic development and the welfare of rural communities. However, to achieve this goal, BUMDes management needs to make the right decisions based on accurate and relevant financial information.This study uses a qualitative approach by collecting data through in-depth interviews with BUMDes managers and analysis of financial report documents. The research results show that financial reports have a significant role in assisting BUMDes management in decision making. Financial reports provide information about BUMDes' financial performance, resource allocation, and financial developments needed to plan, control, and evaluate business activities. Apart from that, financial reports are also used as a tool to communicate with external parties, such as stakeholders and local governments, to support transparency and accountability in BUMDes financial management. The results of this research provide a better understanding of how the role of financial reports based on Profit and Loss can influence BUMDes management decision making and remind the importance of high-quality financial reporting in supporting local economic growth and sustainable rural development. This study also provides recommendations for improving BUMDes financial reporting to make it more relevant and useful in the decision-making process for Borero Village Bumdes management