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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Peradaban ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen
Ayudia Sokarina
Universitas Mataram
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Pengabdian Magister Pendidikan IPA

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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.
Co-Authors Akram Ali Fikri Alma Fadilah Arifin, Rosyid Baiq Aprilia Dita Suwandi Dina Amalya Putri Dwi Putra Buana Sakti Endar Pituringsih Isnawati, Isnawati Lalu Hamdani Husnan Lenap, Indria Puspitasari Lilik Handajani Mariam Ulayya Mazni Abdullah Muhammad Helmi Falah Ni Putu Yoni Widiasih Nurabiah Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Sukma Dewi Suryantara, Adhitya Bayu Thatok Asmony Vinny Syifa Denada Yusli Mariadi Mariadi