scholarly journals Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa

2021 ◽  
Vol 4 (4) ◽  
pp. 296-303
Author(s):  
Lilik Handajani ◽  
Akram ◽  
Saipul Arni Muhsyaf ◽  
Ayudia Sokarina

The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance.

2020 ◽  
Vol 3 (1) ◽  
pp. 1-4
Author(s):  
Ainun Jariah

The activity aims to provide quality management assistance of financial governance on UD “DUA PUTRA” rice mill business in Kutorenon Sukodono, so that the company is able to improve the human resources ability in managing its business management; strengthen the human resources ability in the preparation of bookkeeping regularly and correctly; improve the ability to separate between business and household finances; find easy capital access. The method used in this community service activity has several stages, including initial surveys, interviews in order to find offered problems and solutions, business management assistance, financial management and UKM operational funding assistance. The weakness of partner mainly lies in the limited human resources ability in manage their business, the unavalaibility of human resources who understand business bookkeeping regularly, unseparated business and household finances and limited capital access. Targets to be achieved, include: increase partner skills in running its business sustainably; strengthening the ability of partners in the preparation of bookkeeping regularly and correctly; increasing the ability of partners in separating business and household finances and obtaining easy capital access.


2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.


2020 ◽  
Vol 4 (4) ◽  
pp. 743-753
Author(s):  
Boni Saputra ◽  
Hidayatul fajri ◽  
Pratiwi Nurhabibi

Abstract Nagari-Owned Enterprises (BUM-Nag) or in most regions in other provinces known as Desa-Owned Enterprises (BUM-Des) is a manifestation of the mandate of Law Number 6 of 2014 concerning Villages, where the village government, in this case, Nagari is prosecuted accordingly Mandiri to be able to explore the wealth and potentials that exist in the Nagarinya area to be used as assets and sources of Nagari's financial income and is required to be able to carry out Nagari's financial management independently. BUM-Nag is an alternative business entity that needs to be developed to encourage the Nagari economy, with the hope of creating new economic resources for Nagari to utilize and to prosper the Nagari people's economy. This service activity aims to contribute thoughts and counseling about strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Tabek Patah and Nagari Situmbuk, Salimpaung Subdistrict, Tanah Datar District. This activity uses the participatory rural appraisal (PRA) method, assistance, and counseling by looking at the potential possessed by Nagari as a creative business unit of the community and the potential that must be optimized. The result to be achieved from this empowerment activity is to increase the knowledge and capability or capacity of Nagari's apparatus on institutional strengthening and management of BUM-Nag as a form of effort in improving Nagari's economy


2020 ◽  
Vol 2 (2) ◽  
pp. 73-81
Author(s):  
I Wayan Wisadnya

Village is as the lowest form of autonomous government, so that it can implement autonomyproperly, then the administration of its government must have the main factor that is said to beautonomous is the Human Resources factor as the executor, Financial factor, Supporting Infrastructureand Institutional Factors and Institution. Village Government whose existence is directly related to thecommunity and as the spearhead of development, the village government is increasingly required to beprepared both in terms of formulating village policies (in the form of village regulations), planningvillage development that is adapted to the situation conditions and in providing routine services to thecommunity. autonomous people must have the authority and ability to explore financial or revenuesources, manage and use their own finances, in other words there is independence or village autonomyin managing village budget and expenditure expenditure. which is the village's wealth, the compilationof the village's income and expenditure budget, the administration or administration of financial affairsand financial accountability. The problem in this research is whether the Village Law has givenautonomy to village finances, as well as the exercise of authority of the village government in realizingvillage autonomy. This research is a study using Normative Juridical research methods, using legalmaterials, namely the legislative approach and conceptual approach, is a normative analysis showingthat the authority of the village government is based on the principles and legal norms that apply, whilethe conceptual village financial management autonomy.


Author(s):  
Melinda Ibrahim ◽  
Muammar Zainuddin ◽  
Frengky Eka Putra Surusa

The main problems faced by dodol business doers at Reksonegoro in Gorontalo Regency can be seen in marketing management and financial management. In marketing management aspect,  it is found that there are some absences in cases of branding, packaging, Home-Industry Food Certification), and Halal certification issued by Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council.  In financial management aspect, it is indicated that there is a mixed financial management of both business and private needs with a very low discipline causing a financial misuse for private expenses.   The aim of this service activity is to improve the product competitiveness and business management of the residents at Reksonegoro in Gorontalo Regency.  The service programs are carried out through mentoring for a more informative, attractive branding and packaging, helping the issuance of Home-Industry Food Certification and Halal Certification by Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council, and assisting the financial management. The outputs succeeded in each program are a dodol’s branding and logo have been created, and two packaging designs for IDR 50.000,00, and IDR 100.000,00 have been made. Besides that, the partners in this activity have achieved some certifications namely Counseling Certificate, Home-Industry Food Certificate, and Halal certificate issued by  Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council of Gorontalo Province.  Through mentoring, the understanding of this business partners in the matter of financial management has significantly improved.


2021 ◽  
Vol 6 (10) ◽  
pp. 1806-1815
Author(s):  
Mohammad Rizal ◽  
Muhammad Ridwan Basalamah ◽  
Arini Fitria Mustapita

The MSMEs sector has a very important role in supporting the economy of Malang Regency. However, MSMEs have difficulty obtaining access to Islamic banking financing because of a few reasons: their management lacks a good financial administration system, business management is still manual and traditional, and most MSME owners are unable to separate the operational money for their households and businesses. These technical constraints make the owner think less about the goals or long-term strategic plans of his business. In Karangsuko Village, most of its population still rely on the MSMEs sector as a means of livelihood. This service aims to make MSMEs actors understand financial management, sharia accounts, financing rules from Islamic banks, preparation of financial reports, and drafting financing proposals to Islamic banks. This activity was implemented using the RRA (Rapid Rural Appraisal) method. With the systematic implementation of service activities by a team of lecturers at the Islamic University of Malang, the percentage of participants' understanding before and after the assistance was 18% and 87.20% respectively.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Rosy Armaini ◽  
Riza Wahyudi

This dedication aims to provide an understanding to the Tanjung Atap Village Management Finance Officers Tanjung Batu District of Ogan Ilir Regency on how to manage village funds in achieving good village financial governance. Village Finance is managed on the basis of good governance practices. The Principles of Village Financial Management by Regulation of the Minister of Home Affairs (Permendagri) Number 113 Year 2014 on Village Finance Management are transparent, accountable, participative and conducted in an orderly and disciplined budget. Another common obstacle is that villages do not have procedures and support facilities and infrastructure in the management of their finances and the community has not been critical of the management of revenue and expenditure budget of the village. The amount of funds that must be managed by the village government has a high enough risk in its management, especially for the village government apparatus.


2017 ◽  
Vol 1 (1) ◽  
pp. 58-72
Author(s):  
Dewi Susita ◽  
Umi Mardiyati ◽  
Hania Aminah

In an effort to improve empowerment of creative economy, enterpreneurship and management for small business and cooperation is the basis for author to improve the empowerment through training. Training is one of the way to improve the competence of people for generating optimal performance that  suitable with the expectation. The study was conducted by using survey method with interview, observation techniques, and questionnaires. The title of this community service activity is Enterpreneurship Training for Small Business and Cultivated Cooperative at Rusunawa Cipinang Besar Selatan.  The purpose of this activity is to develop an improve the enterpreneurship as well as improving the management skills  of small business and cooperation at Rusunawa Cipinang Besar Selatan. This activity are developing enterpreneurship, market and marketing analysis, business management, partnership, production efficiency, financial management, and business proposal can be useful in developing the business. KATA KUNCI: Enterpreneurship,  Management, Small Business and Cooperation   


2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.


2021 ◽  
Vol 1 (1) ◽  
pp. 24-30
Author(s):  
Orfyanny S.Themba ◽  
Asbi Amin ◽  
Indrawan Azis

Tujuan dan target dari BUMDes dapat dicapai jika dikelola dengan benar dan profesional karena dalam esensi BUMDes adalah hadir sebagai solusi bagi masyarakat dalam mengembangkan usaha kreatif dan UKM di desa. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang berbagai peluang usaha yang dapat dilakukan UKM di Era New Normal.dan tata Kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu memberikan motivasi bagi masyarakat di Desa Manjalling untuk melakukan variasi produk pada UKMnya terlebih lagi atas dukungan dari Kepala Desa Manjalling, para pelaku UKM, tokoh masayarakat dan pengurus BUMdes yang dijadikan sebagai sasaran kegiatan pengabdian pada Masyarakat. Kegiatan Pengabdian pada masyarakat ini juga dapat membantu bagi pengurus BUMdes mengetahui dan memahami tata kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum.   The goals and targets of BUMDes can be achieved if managed properly and professionally because in essence BUMDes is present as a solution for the community in developing creative businesses and SMEs in the village. Based on the problems that occur with partners, this PKM program needs to be carried out by providing socialization about various business opportunities that can be carried out by SMEs in the New Normal Era. And good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to provide motivation for the people in Manjalling Village to make product variations for their SMEs, especially with the support from the Manjalling Village Head, SME actors, community leaders and BUMdes management who are used as the target of the activity. community service. This community service activity can also help BUMdes management know and understand good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting


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