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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 2 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 2 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa." Blog Anom Surya Putra. Juni 2022. https://anomsuryaputra.blogspot.com/2022/06/part-2-tanya-jawab-laporan-keuangan-bum.html

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Apakah ruang lingkup Kebijakan Akuntansi Keuangan BUM Desa?

Ruang lingkup kebijakan akuntansi keuangan BUM Desa mencakup seluruh kegiatan akuntansi keuangan BUM Desa dalam mengelola transaksi mengenai aset, kewajiban (liability; liabilitas), ekuitas, pendapatan dan beban BUM Desa.

Hal ini berbeda dengan kebijakan akuntansi pemerintahan yang diberlakukan pada administrasi pemerintahan Desa melalui APB Desa. Penyertaan modal Desa untuk modal awal pendirian BUM Desa dilegitimasi oleh akun pembiayaan pada APB Desa. Penggunaan modal Desa selanjutnya diolah melalui Standar Akuntansi Keuangan ETAP yang diposisikan pada Neraca BUM Desa.

Apakah legitimasi Kebijakan Akuntansi Keuangan BUM Desa?

Dalam pertimbangan sosiologi hukum BUM Desa dilandasi oleh praktik usaha yang nyata dan interaksi-komunikatif antara Pemerintah Desa dan masyarakat Desa. Tindakan interaksi-komunikatif berlanjut pada penyertaan modal yang bersumber dari Pemerintah Desa dan masyarakat Desa, dan dilegitimasi melalui praksis demokrasi lokal Musyawarah Desa dan Standar Akuntansi Keuangan ETAP.

Apakah peran Laporan Keuangan BUM Desa?


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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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