PENINGKATAN KINERJA BADAN USAHA MILIK DESA MELALUI PENDAMPINGAN DALAM MANAJEMEN KEUANGAN

ABSTRAKBadan Usaha Milik Desa (BUMDes) Lembu Suro, Desa Genteng Kulon, Kabupaten Banyuwangi, Jawa Timur merupakan badan usaha yang bergerak dalam bidang usaha properti desa yang siap untuk disewakan kepada masyarakat pelaku usaha di Desa Genteng Kulon. Laporan keuangan BUMDes Lembu Suro biasa dilaporkan setiap tahun kepada Kepala Desa dan Badan Permusyawaratan Desa. Namun, kondisi manajemen keuangan BUMDes cukup buruk dengan catatan yang tidak teratur sehingga laporan keuangan tersebut cukup sulit dibaca. Kegiatan pengabdian masyarakat dari Agribisnis Institut Tekonologi dan Bisnis Muhammadiyah Banyuwangi adalah meningkatkan kinerja keuangan BUMDes dengan melakukan audit keuangan untuk melihat pencatatan keuangan BUMDes Lembu Suro sekaligus untuk menemukan kelemahannya sehingga bisa menjadi referensi peningkatan kinerja laporan keuangan BUMDes. Pengabdian masyarakat ini dilakukan dengan metode pengamatan langsung dan diskusi mendalam. Hasil kegiatan ini menunjukkan bahwa pencatatan keuangan sudah dilakukan secara terperinci dan tidak ada kesalahan atau kecurangan. Beberapa kelemahan yang ditemukan yaitu kurangnya kerapian, tidak mempunyai jurnal umum, tidak mempunyai buku besar, penamaan unit yang tidak konsisten, dan transaksi pengeluaran yang tidak detail. Kata kunci: BUMDes, audit, pembukuan ABSTRACTThe Village Owned Enterprise (BUMDes) Lembu Suro, Genteng Kulon Village, Banyuwangi Regency, East Java is a business entity engaged in the village property business that is ready to be rented out to the business community in Genteng Kulon Village. Lembu Suro BUMDes financial reports are usually reported annually to the Village Head and the Village Consultative Body. However, the condition of BUMDes financial management is quite bad with irregular records so that the financial statements are quite difficult to read. The community service activity of the Agribusiness Institute of Technology and Business of Muhammadiyah Banyuwangi is to improve the financial performance of BUMDes by conducting a financial audit to see the financial records of BUMDes Lembu Suro as well as to find weaknesses so that it can be a reference for improving the performance of BUMDes financial statements. This community service is carried out by direct observation and in-depth discussion methods. The results of this activity indicate that the financial records have been carried out in detail and there are no errors or fraud. Some of the weaknesses found were lack of neatness, not having a general journal, not having a general ledger, inconsistent unit naming, and expense transactions that were not detailed. Keywords: BUMDes; audit; bookkeeping.

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LITERASI FINANSIAL PADA TAMAN BACA MASYARAKAT

Jurnal Pengabdian UntukMu NegeRI ◽

10.37859/jpumri.v3i2.1504 ◽

2019 ◽

Vol 3 (2) ◽

pp. 209-215

Author(s):

Hanjar Ikrima Nanda ◽

Ria Zulkha Ermayda ◽

Fitri Purnamasari ◽

Nabila Dini Syara ◽

...

Keyword(s):

Community Service ◽

Financial Literacy ◽

Financial Management ◽

Group Discussion ◽

Financial Statements ◽

Self Management ◽

Financial Reports ◽

Non Profit ◽

Service Activity ◽

Leadership Group

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

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Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

JPM (Jurnal Pemberdayaan Masyarakat) ◽

10.21067/jpm.v5i2.4324 ◽

2020 ◽

Vol 5 (2) ◽

pp. 470-476

Author(s):

Aristha Purwanthari Sawitri ◽

Taudlikhul Afkar ◽

Martha Suhardiyah ◽

Suharyanto

Keyword(s):

Community Service ◽

Financial Reporting ◽

Financial Management ◽

Business Management ◽

Financial Statements ◽

Financial Accounting ◽

Financial Position ◽

Accounting Management ◽

Service Activity ◽

The Village

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.

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Sistem Akuntansi Pengelolaan Dana Desa

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v19i2.336 ◽

2016 ◽

Vol 19 (2) ◽

pp. 323

Author(s):

Ari Kuncara Widagdo ◽

Agus Widodo ◽

Muhammad Ismail

Keyword(s):

Community Service ◽

Financial Reporting ◽

Financial Management ◽

Financial Statements ◽

Fund Management ◽

Home Affair ◽

The Government ◽

The Village ◽

Computerized System

ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan Giriroto. Hal ini bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain, teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual. Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

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Pelatihan penyusunan laporan keuangan berdasarkan SAK ETAP dengan komputer pada koperasi Serba Usaha Mandiri, Desa Manisrenggo, Klaten

Unri Conference Series: Community Engagement ◽

10.31258/unricsce.2.153-158 ◽

2020 ◽

Vol 2 ◽

pp. 153-158

Author(s):

Wiwin Windihastuty ◽

Sri Rahayu ◽

Krisna Adiyarta ◽

Swasti Broto

Keyword(s):

Computer System ◽

Community Service ◽

Cash Flow ◽

Financial Statements ◽

Cooperative Management ◽

Basic Principles ◽

Financial Reports ◽

Business Results ◽

Public Company ◽

Service Activity

Koperasi Usaha Mandiri in Manisrenggo, Klaten, Java has carried out intermediation activities by collecting funds from all cooperative members in form of savings to be distributed again to members who need funds in the form of loans. Koperasi has significant public accountability, but because it has not registered as a public company, Koperasi Usaha Mandiri is only responsible for the funds of its members. The purpose of this Community Service activity is to improve the management's ability to prepare financial reports based on SAK ETAP either manually or using a computer system. This activity begins with an introduction and submission of material on financial reports or financial reports based on SAK ETAP and is followed by training on recording using Excel. The material prepared in this training includes the process of preparing financial reports, namely making journals, ledgers, balance reports, reports on business results and cash flow reports. After attending the training, the management of the Koperasi has increased their understanding of the importance of implementing SAK ETAP to present cooperative financial reports. Increased understanding of cooperative management regarding the concepts and basic principles of cooperative accounting, elements of recognition, measurement and presentation of financial statements in accordance with SAK ETAP, can assist them in the process of preparing and presenting financial statements in future periods.

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Revitalisasi BUMDesa Melalui Penelolaan Potensi Lokal Untuk Mewujudkan BUMDesa Yang Sehat Dan Mandiri

10.31219/osf.io/pavw5 ◽

2021 ◽

Author(s):

Muhammad Hidayat ◽

Fitriani Latief ◽

Nur hidayah ◽

Nurkhalik Wahdanial Asbara

Keyword(s):

Community Service ◽

Group Discussion ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Business Analysis ◽

Service Activity ◽

Service Training ◽

Two Stages ◽

Selection Of

This community service activity was carried out in Kabba Village which was intended to provide assistance related to the revitalization of the BUMDes in Kabba Village. This service was carried out in two stages, namely field observations and implementation of assistance through the Focus Group Discussion (FGD) method which focused on three problems, namely Identification of Business Prospects, Selection of appropriate businesses and assistance in preparing BUMDes Financial Reports. From the FGD, it can be concluded that there are three prospective businesses to be managed and appropriate business analysis steps have also been submitted In this service activity, In this community service, training on the preparation of financial reports is also carried out which is intended to make sure that financial statements can be prepared in accordance with accounting standards in Indonesia.

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PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i1.8938 ◽

2021 ◽

Vol 1 (1) ◽

pp. 31

Author(s):

Etty Murwaningsari ◽

Sofie Sofie ◽

Sistya Rachmawati ◽

Fatik Rahayu

Keyword(s):

Community Service ◽

Financial Management ◽

Financial Statements ◽

Financial Statement ◽

Basic Knowledge ◽

Non Profit ◽

Counseling Training ◽

Financial Position ◽

Service Activity ◽

The Subject

Abstract:This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.

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Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v5i2.5319 ◽

2021 ◽

Vol 5 (2) ◽

pp. 450-457

Author(s):

Dasmi Husin ◽

Hilmi ◽

Azhar

Keyword(s):

Community Service ◽

Financial Statements ◽

Profit Sharing ◽

Accounting Standard ◽

Financial Reports ◽

Standard Format ◽

Direct Demonstration ◽

Income Statement ◽

Service Activity ◽

Owned Company

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.

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PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

SHARE SHaring - Action - REflection ◽

10.9744/share.6.1.28-31 ◽

2020 ◽

Vol 6 (1) ◽

pp. 28-31

Author(s):

Aristha Purwanthari Sawitri ◽

Rina Fariana ◽

Bayu Adi Bayu Adi ◽

Suhariyanto Suhariyanto ◽

Martha Suhardiyah

Keyword(s):

Community Service ◽

Financial Reporting ◽

Income Tax ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Self Assessment ◽

Financial Reports ◽

Service Activity ◽

Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM. Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

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PENINGKATAN KAPASITAS PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA SUNGAI PINANG KECAMATAN PUJUD KABUPATEN ROKAN HILIR

WEDANA: Jurnal Kajian Pemerintahan, Politik dan Birokrasi ◽

10.25299/wedana.2019.vol5(2).4675 ◽

2019 ◽

Vol 5 (2) ◽

pp. 58-62

Author(s):

Pahmi Amri

Keyword(s):

Capacity Building ◽

Community Service ◽

Financial Management ◽

Management Procedures ◽

Service Activity ◽

Supporting Material ◽

Village Government ◽

The Many ◽

The Village ◽

The City

Village government is the administration of government affairs and the interests of local communities in the NKRI government system (Law Number 6 of 2014 concerning Villages Article 1 Paragraph (2)). The village head as the organizer of the village government is directly elected by the community through the election of the village head (Law Number 6 of 2014 Article 34 paragraph 1). The village head in village administration is assisted by village officials, namely the village secretary and other village officials. "BPD is located as an element of village administration, functions to determine village regulations with the village head, to accommodate and channel the aspirations of the community". In this case the problems that occur are about Village Wealth Management Procedures, which are more focused on village financial management. The problems that often occur in Sungai Pinang Village, Pujud District, Rokan Hilir Regency are; 1) The many original assets of Sungai Pinang Village can be used as a source of original village income to improve development and the standard of living of the community, especially in Sungai Pinang Village. 2) The many residents of Sungai Pinang Village community who do not yet know about the procedures for managing village wealth. Referring to the above problem, the formulation of the problem in this service is how to increase the capacity of the village government in financial management of Sungai Pinang Village, Pujud River District, Rokan Hilir Regency. The purpose of this service is so that the Device and Community of Sungai Pinang Village, Pujud District, Rokan Hilir Regency can find out and improve the capacity of the village government in managing village finances. The benefits of this service are for lecturers for lecturers, the increase of students' knowledge and knowledge about the Government's Capacity Building in Village Financial Management Sungai Pinang Village, Pujud Rokan Hilir District, For Higher Education, the achievement of darma chess from universities in Riau Islamic University. one of them is community service. For the Community, so that the community can know clearly about Capacity Building of Village Governments in Village Financial Management. The target of community service is to increase awareness of the village government and the community the importance of understanding the Capacity Building of Village Governments in Village Financial Management to realize the Target Development. The location of this community service activity is Sungai Pinang Village, Pujud District, Rokan Hilir Regency. This village is approximately 7 hours drive from the city of Pekanbaru. The timing of this activity is carried out on Saturdays. December 28, 2018 at 09.00 WIB until Completed. The method of implementation is carried out with assistance and question and answer with the community and village officials. Furthermore, the Dedication Team will conduct a direct review of the documents that are in the Village archive to see the shortcomings. The material presented in this service is Law no. 6 of 2014 and supporting material.

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Financial Administration Assistance In UMKM

Empowerment Society ◽

10.30741/eps.v3i1.582 ◽

2020 ◽

Vol 3 (1) ◽

pp. 18-22

Author(s):

Neny Tri Indrianasari

Keyword(s):

Information Systems ◽

Community Service ◽

Financial Management ◽

Accounting Information ◽

Financial Reports ◽

Accounting Information Systems ◽

Service Activity ◽

Financial Administration

This Community Service Activity is expected to provide the following outcomes for partners understanding partners in financial management, implementation of financial reports in accordance with SAK EMKM. The implementation of this Community Service (PKM) activity is carried out using the lecture, tutorial and discussion methods. Based on the results of the implementation of activities that have been carried out, there are several things that can be concluded from this Community Service activity, namely a. The training that was carried out was able to increase the desire to learn more deeply about financial recording activities in particular and increase the ability to do business in general. b. Training participants are able to explain and understand basic accounting concepts, accounting cycles and accounting information systems, c. The training participants still have a lot to learn and practice in preparing financial reports based on SAK EMKM.

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