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Pelatihan dan pendampingan penyusunan laporan keuangan BUM Desa warga dekat Desa Bandung Kabupaten Pandeglang Hamzah, Andy Prasetiawan; Kodirin, Kodirin; Setiya, Tanda
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1132

Pada tahun 2022 Desa Bandung meraih predikat sebagai desa terbaik dalam lomba desa tingkat provinsi Banten. Pada tahun 2023 Desa Bandung juga menjadi percontohan desa anti korupsi. Pada tahun 2015 Desa Bandung mendirikan BUM Desa Warga Dekat. Modal BUM Desa berasal dari dana bantuan program pemerintah pusat dan Anggaran Pendapatan dan Belanja Desa dengan total sebesar Rp133.326.000,00. Usaha yang dijalankan oleh BUM Desa Warga Dekat meliputi usaha simpan pinjam, toko pupuk, toko suvenir, jasa wifi, dan jasa EDC dan listrik. BUM Desa Warga Dekat belum menyusun laporan keuangan sesuai standar akuntansi (panduan akuntansi). Pembukuan yang dibuat hanya berupa buku kas masuk dan buku kas keluar untuk tiap unit usaha. Tim Pengabdian kepada Masyarakat PKN STAN mengadakan pelatihan Akuntansi BUM Desa, pendampingan input transaksi, pendampingan dokumentasi bukti transaksi, dan pendampingan publikasi laporan keuangan. Setelah pendampingan pengelola BUM Desa mencatat transaksi menggunakan aplikasi akuntansi BUM Desa berbasis Ms. Excel yang secara otomatis menghasilkan laporan Keuangan. Selain itu, Pengelola BUM Desa bisa menyusun bukti-bukti transaksi sesuai standar audit dan memenuhi prinsip transparansi dengan penayangan laporan Keuangan BUM Desa di situs BUM Desa.

Kesiapan BUM Desa Kabupaten Pandeglang untuk Mengimplementasikan Panduan Pelaporan Keuangan BUM Desa (Studi Kasus di 4 Klasifikasi BUM Desa) Kodirin, Kodirin; Hamzah, Andy Prasetiawan; Setiya, Tanda; Muhaemin, Mochamad
Publikasi Penelitian Terapan dan Kebijakan Vol 7 No 1 (2024): Publikasi Penelitian Terapan dan Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Sumatera Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46774/pptk.v7i1.578

ABSTRACT This research analyzes the readiness of Village Owned Enterprises (BUM Desa) Pandeglang Regency to Financial Reporting Guidelines for BUM Desa/Joint BUM Desa. The aim of this research is to compare the completeness and accuracy of the 2022 BUM Desa financial reports, compare the readiness of organizational commitment, human resources, supporting facilities, salaries/incentives, other aspects, and the BUM Desa strategy in implementing the Guidelines. This research is qualitative research with a descriptive approach. The research uses a case study method with locus of four Village BUMs with different classifications based on the BUM Desa Ranking. The research results show that all BUM Desa that are the focus of the research have not prepared 2022 financial reports. They just make a cash in and cash out report or a sales and expense report book. All BUM Desa that are the research locus do not have organizational commitment readiness, do not have human resources readiness, do not have supporting facilities readiness and do not have salary/incentive readiness. All Village BUMs that were the research focus mentioned training as another aspect that helps readiness. This is in line with the strategy for implementing the BUM Desa Financial Reporting Guidelines proposed by all BUM Desa that are the research locus, namely training in preparing financial reports according to the Guidelines. Some BUM Desa have added mentoring, documenting proof of transactions and providing supporting facilities as other strategies. Keywords: BUM Desa, Financial Reports, Guidelines, Pandeglang, Readiness

Impacts of Rural Development on Human Development in Indonesia Hadiwibowo, Yuniarto; Setiya, Tanda; Raharjo, Taufik
Signifikan: Jurnal Ilmu Ekonomi Vol 14, No 1 (2025)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44453

Research Originality: This study presents a new analysis of the determinants of human development to implement the government’s vision of building Indonesia from the village and grassroots.Research Objectives: This study aims to determine the effects of rural development and fiscal policy on human development in Indonesia.Research Methods: This study uses data from 434 municipalities for the 2017-2023 period. The study employs panel data analysis with the Common Effect Model, Fixed Effect Model, Random Effect Model, and Generalized Estimating Equation.Empirical Results: The findings suggest that rural development, economic development, and expenditures on goods & services contribute to human development. In contrast, the COVID-19 pandemic and capital expenditures affect human development negatively. The negative effects of capital expenditures become positive after they become assets.Implications: The finding implies the important role of rural development in fostering human development. Short-run objectives might be achieved by goods & services expenditures. Capital expenditures should be directed toward long-run objectives. The central government may accelerate human development by transferring assets to the local government.JEL Classification: E62, H75, I38, O15How to Cite:Hadiwibowo, Y., Setiya, T., & Raharjo, T. (2025). Impacts of Rural Development on Human Development in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 53-64. https://doi.org/10.15408/sjie.v14i1.44453.

Kesiapan BUM Desma LKD Kabupaten Serang Kategori Berkembang Menerapkan Panduan Pelaporan Keuangan Kodirin; Setiya, Tanda; Hamzah, Andy Prasetiawan
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 9 No. 1 (2025): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v9i1.18390

Penelitian ini bertujuan untuk mengkaji kesiapan BUM Desma LKD kategori berkembang di Kabupaten Serang dalam menerapkan panduan pelaporan keuangan BUM Desa. Penelitian ini membandingkan kelengkapan dan ketepatan laporan keuangan tahun 2023, serta mengevaluasi kesiapan dari sisi komitmen organisasi, sumber daya manusia, sarana penunjang, kompensasi bagi pelaksana operasional, faktor pendukung lainnya, hambatan yang dihadapi, dan strategi implementasi panduan tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan studi kasus pada dua BUM Desma LKD di Kabupaten Serang kategori berkembang. Hasil studi menunjukkan bahwa kedua BUM Desma LKD yang menjadi objek penelitian telah menyusun laporan keuangan secara lengkap sesuai dengan panduan. Bahkan, satu di antaranya berhasil memperoleh opini WTP. Selain itu, kedua BUM Desma LKD telah menunjukkan kesiapan dalam hal komitmen organisasi, sumber daya manusia, sarana pendukung, serta pemberian gaji atau insentif. Strategi yang telah dijalankan dalam penerapan panduan mencakup keikutsertaan dalam pelatihan dan pendampingan penyusunan laporan keuangan.

Impacts of Rural Development on Human Development in Indonesia Hadiwibowo, Yuniarto; Setiya, Tanda; Raharjo, Taufik
Signifikan: Jurnal Ilmu Ekonomi Vol. 14 No. 1 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44453

Research Originality: This study presents a new analysis of the determinants of human development to implement the government’s vision of building Indonesia from the village and grassroots.Research Objectives: This study aims to determine the effects of rural development and fiscal policy on human development in Indonesia.Research Methods: This study uses data from 434 municipalities for the 2017-2023 period. The study employs panel data analysis with the Common Effect Model, Fixed Effect Model, Random Effect Model, and Generalized Estimating Equation.Empirical Results: The findings suggest that rural development, economic development, and expenditures on goods & services contribute to human development. In contrast, the COVID-19 pandemic and capital expenditures affect human development negatively. The negative effects of capital expenditures become positive after they become assets.Implications: The finding implies the important role of rural development in fostering human development. Short-run objectives might be achieved by goods & services expenditures. Capital expenditures should be directed toward long-run objectives. The central government may accelerate human development by transferring assets to the local government.JEL Classification: E62, H75, I38, O15How to Cite:Hadiwibowo, Y., Setiya, T., & Raharjo, T. (2025). Impacts of Rural Development on Human Development in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 53-64. https://doi.org/10.15408/sjie.v14i1.44453.

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