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All Journal Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis "Indonesian Journal of Devotion and Empowerment (IJDE) "
Kambut, Anasril
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Education Languange, Linguistic, Communication & Media Social Sciences Other

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Implementation of A Digital Based Accounting System for Village Owned Enterprises (BUMDES) West Kaduagung Village Afridayani; Pramono, Nugroho Heri; Kambut, Anasril
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 1 (2025): May
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i1.19915

Abstract

This community service aims to increase the financial management capacity of West Kaduagung Village Village-Owned Enterprises (BUMDes) through the implementation of a digital-based accounting system. This program overcomes obstacles such as manual recording, potential reporting errors, and lack of transparency. Activities include outreach, intensive training, system implementation, and post-implementation assistance. The results show a significant increase in the understanding and skills of BUMDes administrators regarding basic accounting and the use of digital systems. This system increases transparency, efficiency and accountability in financial management, supports the creation of fast and accurate financial reports, and makes strategic decision making easier. Challenges such as limited technological infrastructure and initial resistance from administrators were overcome through a participatory approach. This program has a positive impact on village fund management and has the potential to become a model for other BUMDes. Recommendations include improving technology infrastructure, expanding training, and collaborating with educational institutions and technology providers. The continuation of the program is expected to strengthen the role of BUMDes in competitive and inclusive village economic development.
Analisis Strategi Dual Banking Leverage Model (DBLM) pada Operasional Layanan Syariah di Bank Syariah Fachreza Anas, Irham; Kambut, Anasril
Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Vol. 9 No. 2 (2024): PEKOBIS
Publisher : Program Studi Pendidikan Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pekobis.v9i2.P102-125.42523

Abstract

Perkembangan bisnis Bank Syariah dipicu oleh berbagai faktor, salah satunya implementasi dual banking system bentuk Layanan Syariah (LS/Office Channeling). Banyak Bank Syariah yang sudah menerapkan dual banking system (sistem perbankan ganda) dalam mengoperasikan bisnisnya diantaranya CIMB Niaga Syariah, Bank Permata Syariah dan Bank DKI Syariah yang merupakan Unit Usaha Syariah dari Bank Umum Konvensional (UUS BUK). Namun demikian, hanya beberapa Bank yang Layanan Syariah-nya menggunakan model bisnis dual banking leverage model/DBLM, salah satunya CIMB Niaga Syariah yang dimulai sejak tahun 2014. Dual banking leverage model/DBLM menjadi inovasi model operasional bisnis Bank Syariah dengan mengoptimalkan infrastruktur & sumber daya Bank Umum Konvensional yang merupakan Bank Induk dari UUS untuk meningkatkan market share bisnis UUS. Penelitian kualitatif empiris ini bertujuan untuk memberikan pemetaan kebijakan dan evaluasi dari optimalisasi LS/Office Channeling dengan strategi dual banking leverage model/DBLM yang mulai diterapkan oleh salah satu Bank Syariah pada tahun 2022. Penelitian ini menggunakan pendekatan konseptual dan pendekatan undang-undang. Hasil penelitian ini dapat menjadi salah satu referensi atau panduan teknis bagi pelaku industry Bank Syariah dalam merumuskan atau menjalankan strategi dual banking leverage model /DBLM sehingga dapat mengoptimalisasi LS/Office Channeling pada perusahaan masing-masing.
Co-Authors Afridayani Fachreza Anas, Irham Nugroho Heri Pramono