Cash Receipt and Disbursement Procedures at BUMDes Dendang Betuah, Busung Village, Bintan Regency, Riau Islands Province

Abstract

Busung Village has a BUMDes named Dendang Betuah which has business activities in the service sector including tent rental, trade, and tourism by directly involving the village community to manage the existing village potential. The purpose of writing this scientific paper is to provide education about the cash receipt and disbursement accounting system that has been implemented in BUMDes Dendang Betuah in Busung Village. In this scientific paper, the author conducted research using a qualitative descriptive method with a case study approach to determine the cash receipt and disbursement accounting system, data collection techniques through interviews with BUMDes managers and direct observation of the cash accounting system. For that, finally this study provides a real contribution and a training suggestion for human resources to understand and implement cash receipt and disbursement procedures according to accounting system standards. Through an accounting system that is applied consistently and a better understanding of human resources, BUMDes Dendang Betuah can achieve more accurate cash management. This will ultimately support the main goal of BUMDes in improving the welfare of the Busung Village community in a sustainable manner.