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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 3 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 3 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa." Blog Anom Surya Putra. Juni 2022. https://anomsuryaputra.blogspot.com/2022/06/part-3-tanya-jawab-laporan-keuangan-bum.html

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Apakah komponen Laporan Keuangan BUM Desa?

  1. Laporan Posisi Keuangan (Neraca) pada akhir periode akuntansi;
  2. Laporan Laba/Rugi selama periode akuntansi;
  3. Laporan Perubahan Ekuitas selama periode akuntansi;
  4. Laporan Arus Kas selama periode akuntansi;
  5. Catatan Atas Laporan Keuangan, berisi ringkasan kebijakan akuntansi penting dan informasi penjelasan lain.

Periode akuntansi dimulai tanggal 1 Januari sampai dengan 31 Desember untuk tahun yang bersangkutan.

Apakah prinsip-prinsip dasar penyusunan laporan keuangan BUM Desa?

BUM Desa menyusun laporan keuangan minimal 1 tahun sekali. Laporan keuangan BUM Desa mencatat seluruh transaksi dan divisi usaha. Disisi lain Unit Usaha BUM Desa merupakan istilah untuk entitas usaha yang didirikan oleh BUM Desa berbadan hukum PT dan disertai penyertaan modal mayoritas yang dimiliki oleh BUM Desa, dengan mengikuti ketentuan dalam UU PT dan UU Desa beserta peraturan pelaksanaannya. Oleh karena itu:

  1. Laporan keuangan BUM Desa didalamnya mencakup transaksi yang dilakukan oleh divisi usaha atau unit kerja (bagian dari pelaksana operasional BUM Desa);
  2. Laporan keuangan BUM Desa mengakui pendapatan yang diperoleh dari hasil usaha yang dilakukan oleh unit usaha BUM Desa yang berstatus badan hukum privat (perseroan terbatas).
  3. Laporan keuangan Unit Usaha BUM Desa berbadan hukum PT terpisah dari laporan keuangan BUM Desa.






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