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Between Facts and Norms, Pemikiran Hukum Jürgen Habermas (2): Pengantar dari Jürgen Habermas

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PENGANTAR Jürgen Habermas  | Penerjemah: Anom Surya Putra | Di Jerman, filsafat hukum telah lama tidak lagi menjadi materi pembahasan bagi para filsuf. Jika saya jarang menyebut nama Hegel dan lebih mengandalkan teori hukum Kantian, hal ini juga mengungkapkan keinginan saya untuk menghindari suatu model yang menetapkan standar yang tidak dapat dicapai bagi kita. Memang, bukan kebetulan bahwa filsafat hukum, dalam mencari kontak dengan realitas sosial, telah bermigrasi ke aliran-aliran (mazhab) hukum. [1] Namun, saya juga ingin menghindari ilmu hukum teknis yang terfokus pada fundasi-fundasi hukum pidana. [2] Apa yang dulunya dapat dianut secara koheren dalam konsep-konsep filsafat Hegelian saat ini menuntut pendekatan pluralistis yang menggabungkan perspektif teori moral, teori sosial, teori hukum, serta sosiologi dan sejarah hukum. Saya menyambut ini sebagai kesempatan untuk menampilkan pendekatan pluralistis yang sering tidak diakui/disadari teori tindakan komunikatif. Konsep-konse
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Part 1 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa


Serial tulisan Laporan Keuangan BUM Desa merupakan kelanjutan dari praksis demokratisasi Desa yang berlangsung pada institusi BUM Desa. Tanpa dialog dengan pengurus BUM Desa, pemerintahan Desa, pengelola organisasi pendampingan Desa, dan aktivis Organisasi Non-Pemerintah, tulisan ini tidak akan pernah terbaca oleh pembaca budiman. Terima kasih saya haturkan.

Please cite as: Putra, Anom Surya. "Part 1 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa." Blog Anom Surya Putra. Juni 2022. https://anomsuryaputra.blogspot.com/2022/06/part-1-tanya-jawab-akuntansi-keuangan.html
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Apakah pengertian Kebijakan Akuntansi Keuangan BUM Desa?

Kebijakan akuntansi keuangan BUM Desa adalah prinsip-prinsip, dasar, konvensi, peraturan dan praktik yang diterapkan oleh BUM Desa dan menjadi dasar dalam melaksanakan akuntansi keuangan serta  menyusun dan menyajikan laporan keuangan.

Apakah tujuan Kebijakan Akuntansi Keuangan BUM Desa?

Kebijakan Akuntansi Keuangan dapat dibuat sendiri oleh BUM Desa. Tujuannya: sebagai panduan bagi BUM Desa untuk pelaksanaan kegiatan akuntansi keuangan BUM Desa, termasuk panduan untuk penyusunan laporan keuangan BUM Desa dan referensi untuk memecahkan masalah perlakuan akuntansi. Dalam proses demokratisasi Desa, Musyawarah Desa akan menjadi forum pengambilan keputusan tertinggi untuk membahas, memberikan koreksi, dan memutuskan rekomendasi terhadap laporan keuangan BUM Desa sesuai aspirasi maupun Standar Akuntansi Keuangan.

Mengapa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) digunakan oleh BUM Desa?

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) adalah standar akuntantansi keuangan yang digunakan oleh Entitas Tanpa Akuntanbilitas Publik.

BUM Desa merupakan salah satu entitas tanpa akuntabilitas publik karena:

  • BUM Desa tidak mengajukan pernyataan pendaftaran, atau tidak dalam proses pengajuan pernyataan pendaftaran, kepada otoritas pasar modal atau regulator lain untuk tujuan penerbitan efek di pasar modal; atau
  • BUM Desa tidak menguasai aset dalam kapasitas sebagai fidusia untuk sekelompok besar masyarakat seperti bank, entitas asuransi, pialang dan/atau pedagang efek, dana pensiun, reksa dana dan bank investasi.

BUM Desa merupakan entitas usaha yang dilegitimasi dengan Musyawarah Desa, Peraturan Desa tentang Pendirian BUM Desa dan Lampiran Perdes a quo tentang Anggaran Dasar BUM Desa,  dan Peraturan Kepala Desa tentang Anggaran Rumah Tangga BUM Desa. BUM Desa bergerak untuk kepentingan kolektif Desa, sehingga BUM Desa bukan merupakan kelompok besar masyarakat semata. 

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*Dikembangkan oleh Anom Surya Putra dari Pedoman Akuntansi Keuangan BUM Desa Tirta Mandiri, Tim Dosen Program Pengabdian Masyarakat: Andi Prasetiawan Hamzah, Akhmad Priharjanto, Dyah Purwanti, Klaten 12 April 2019, hlm I-1.











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