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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 4 Mencatat Aset 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 4 Mencatat Aset BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa." Blog Anom Surya Putra. Juli 2022. https://anomsuryaputra.blogspot.com/2022/07/part-4-mencatat-aset-bum-desa-tanya.html

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Bagaimana konsep dasar akuntansi untuk memahami Aset BUM Desa?

Aset BUM Desa adalah harta atau kekayaan milik BUM Desa, baik yang berupa uang rnaupun benda lain yang dapat dinilai dengan uang baik berwujud ataupun tidak berwujud, sebagai surnber ekonomi yang diharapkan memberikan mdnfaat atau hasil (Pasal 1 angka 14 PP No. 11/2021 tentang BUM Desa).

Aset BUM Desa merupakan salah satu elemen Neraca yang akan membentuk informasi keuangan yang berguna bagi Pemerintah Desa, Masyarakat Desa yang menyertakan modal, mitra bisnis BUM Desa dan kalangan publik yang lebih luas. Aset BUM Desa diklasifikasikan berdasarkan tingkat likuiditasnya, antara lain:
  • Aset Lancar
  • Aset Tetap
  • Investasi Jangka Panjang
  • Aset Tidak Berwujud
  • dan seterusnya...



Pencatatan Aset BUM Desa dilakukan secara berpasangan, antara lain dicontohkan sebagai berikut.

Pemerintah Desa melakukan penyertaan modal sebesar Rp 100.000.000,00 kepada BUM Desa.

Terjadi penambahan Aset dan Modal BUM Desa, sehingga pencatatannya adalah:
  • Penambahan Aset BUM Desa Rp 100.000.000,00 dicatat di kolom/sisi kiri (Debit). 
  • Penambahan Modal BUM Desa Rp 100.000.000,00 dicatat di kolom/sisi kanan (Kredit).

Pada saat Aset BUM Desa bertambah, aset dicatat pada kolom Debit.
Pada saat Aset BUM Desa berkurang, aset dicatat pada kolom Kredit.

Setelah merapal logika akuntansi ini, kita belajar bersama pada serial berikutnya tentang Aset Lancar BUM Desa.*

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Bersambung ke Part 5 Mencatat Aset Lancar BUM Desa


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