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All Journal Jurnal Ekonomi dan Bisnis Prosiding Seminar Nasional Program Pengabdian Masyarakat
EVY RAHMAN UTAMI
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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PENDAMPINGAN PENYUSUNAN PANDUAN MANUAL SISTEM PELAPORAN AKUNTANSI SEKOLAH MUHAMMADIYAH Etik Kresnawati; Wahyu Manuhara Putra; Evy Rahman Utami; Agus Burzananto
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 1. Peningkatan Kapasitas Kelembagaan Publik
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.022 KB) | DOI: 10.18196/ppm.41.813

Abstract

Muhammadiyah adalah organisasi yang mempunyai komitmen di bidang pendidikan. Hal ini ditunjukkan dengan banyaknya amal usaha di tingkat Pendidikan Anak Usia Dini hingga Perguruan Tinggi. Salah satu upaya untuk menjaga kualitas lembaga pendidikan adalah dengan mengelola keuangan secara akuntabel. Lembaga Pembina dan Pengawasan Keuangan (LPPK) Pimpinan Daerah Muhammadiyah (PDM) Kota Yogyakarta adalah lembaga yang bertugas untuk mewujudkan sistem pembinaan dan pengawasan keuangan Persyarikatan di Kota Yogyakarta yang berprinsip pada amanah dan bertata kelola baik sesuai dengan budaya organisasi Muhammadiyah. Pengabdian masyarakat ini bertujuan untuk mendampingi LPPK PDM Kota Yogyakarta dalam meningkatkan kualitas tata kelola pelaporan keuangan sekolah tingkat dasar dan menengah. LPPK telah membangun aplikasi pencatatan keuangan sekolah berbasis Excel, namun masih mempunyai kendala dalam pelaksanaannya, yaitu keterbatasan SDM LPPK dalam mendampingi pengelola keuangn sekolah Muhammadiyah di seluruh Kota Yogyakarta dan keterbatasan kemampuan sumber daya manusia sekolah dalam menyusun laporan keuangan. Metode yang digunakan untuk menyelesaikan masalah tersebut adalah dengan melakukan focus group discussion dengan LPPK PDM Kota Yogyakarta, menyusun panduan SAK AUM sekolah serta melakukan sosialisasi dan pelatihan kepada pengelola keuangan sekolah. Hasil dari kegiatan pengabdian ini adalah tersusunnya buku panduan manual SAK AUM sekolah dan dilaksanakannya sosialisasi dan pelatihan aplikasi SAK AUM di Sekolah Muhammadiyah di Kota Yogyakarta. Luaran ini akan sangat membantu LPPK dalam upaya meningkatkan kualitas tata kelola keuangan Sekolah Muhammadiyah di Kota Yogyakarta.
Menakar tata kelola badan usaha milik desa di Indonesia Harjanti Widiastuti; Wahyu Manuhara Putra; Evy Rahman Utami; Rudy Suryanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.662 KB) | DOI: 10.24914/jeb.v22i2.2410

Abstract

The purpose of this study is to identify the governance indicators and capture the governance practices of Village-Owned Enterprise (BUMDes). The contributions of the research are (1) constructing Village-Owned Enterprise’s governance indicators, which as far as the researcher knows, there has been no prior research, and (2) providing the preliminary description of Village-Owned Enterprise practices that have run. This research is a qualitative descriptive study. The research methods were literature study, focus group discussion, and survey. Focus group discussion was conducted with three Village-Owned Enterprises; BUMDes Amarta (Sleman), BUMDes Srimartani (Bantul), and BUMDes Dlingo Giritama (Bantul). Based on the results of the study, it showed that (1) most of the Village-Owned Enterprises that were the objects of the research were start-up and growing so that the basic governance were contained in the rules of association and internal bylaws (AD-ART) of Village-Owned Enterprise, but most of them have not compiled governance documents specially financial accountability documents, (2) the application level of Village-Owned Enterprise Governance in Indonesia was relatively low, the lowest element of applicability was in the sustainability and accountability aspects. This result seems to correlate with the period of Village-Owned Enterprises that is relatively new (three years in average). The indicators arranged are too ideal for start-up village-Owned Enterprises so that there are many indicators that have not been achieved. As a result, future research needs weighting indicators that can distinguish between start-up, growth and mature Village-Owned Enterprise. This research has implications on the requisite to provide the guidance for Village-owned Enterprise in terms of governance documents, such as Strategic Plans, Internal Control systems, and Financial Administration.
Co-Authors Agus Burzananto Etik Kresnawati Harjanti Widiastuti Rudy Suryanto