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All Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Ilmiah Tata Sejuta STIA Mataram
Saipul Arni Muhsyaf
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa Lilik Handajani; Akram; Saipul Arni Muhsyaf; Ayudia Sokarina
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.771 KB) | DOI: 10.29303/jpmpi.v4i4.1127

Abstract

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.
Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam Saipul Arni Muhsyaf; R. Sapto Hendri BS; Iman Waskito
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : LPPM Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.197

Abstract

Religion-based organizations are expected to be the best examples of organizations that are rich in core values ​​such as integrity, professionalism, partnership and stewardship. Unfortunately, religious-based organizations such as pondok pesantren are more focused on social service issues so they do not have a control mechanism to protect the pesantren's resources and continuously provide information to their stakeholders regarding the organization's financial status and fundraising efforts. This study aims to assess the practice of financial management in Islamic boarding schools (pondok pesantren) in North Lombok Regency. The research results reveal, among others (1) the financial reports used by the boarding school unit are only limited to cash books, (2) the boarding school is challenged to provide/prepare proficient accounting personnel in the boarding school financial management work unit, (3) It is important for the leadership to manage the resources of this boarding schools, (4) periodic comparisons between planned and actual budgeting are in a weak position in Islamic boarding schools, (5) Some Islamic boarding schools have strong experience and others still need development, (6) although the majority of Islamic boarding schools conduct external audits, there are several Islamic boarding schools that have not accommodated the audit mechanism.
Co-Authors Akram Ayudia Sokarina Iman Waskito Lilik Handajani R. Sapto Hendri Boedi Soesatyo