Netnography Study of the Application of Information Technology in the Preparation of Financial Statements of Village-Owned Enterprises

This study aims to analyze the application of information technology in preparing financial statements in Village-Owned Enterprises (BUMDesa). Using a netnography approach, this study explores the interactions and processes in the online community related to the use of information technology in BUMDesa. Data are collected by analyzing discussion forums, social media groups, and online platforms often used by BUMDesa managers to compile financial reports. The findings of the study show that the application of information technology provides convenience and efficiency not only in the process of preparing financial statements but also presents challenges related to technical understanding and limitations of human resources at the village level. This study suggests the need for more intensive training and better infrastructure support to increase the capacity of BUMDesa managers to utilize information technology optimally.