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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Gema Ngabdi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Abdi Insani Jurnal Abdimas Sangkabira Jurnal Minfo Polgan (JMP) Eastasouth Journal of Impactive Community Services Jurnal Riset Mahasiswa Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Siti Atikah
Fakultas Ekonomi Dan Bisnis, Universitas Mataram, Mataram
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Pendampingan klasifikasi transaksi keuangan sebagai dasar penyusunan Chart of Accounts (COA) pada BUMDes Tanjung Karya Mendana, Kabupaten Lombok Utara Intan Syahaliza Aryani; Revina Noventari; Nur Maskanah; Siti Atikah; Indrawan Noviansyah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 4 (2026): August (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i4.40165

Abstract

Abstrak BUMDes memiliki peran penting dalam meningkatkan perekonomian desa melalui pengelolaan berbagai unit usaha yang berbasis potensi lokal. Namun, pengelolaan keuangan pada banyak BUMDes masih menghadapi kendala, terutama dalam pengelompokan transaksi dan penyusunan sistem akuntansi yang terstruktur. Permasalahan serupa ditemukan pada BUMDes Tanjung Karya Mendana, Kabupaten Lombok Utara, yang mengelola unit usaha budidaya ayam petelur. Pencatatan transaksi masih dilakukan secara sederhana tanpa adanya klasifikasi akun yang baku sehingga berpotensi menyulitkan penyusunan laporan keuangan. Kegiatan pengabdian ini bertujuan untuk mendampingi pengurus BUMDes dalam mengklasifikasikan transaksi keuangan sebagai dasar penyusunan Chart of Accounts (COA). Kegiatan dilaksanakan pada tanggal 16 April 2026 di Aula Dinas Pengendalian Penduduk, Keluarga Berencana, Pemberdayaan Masyarakat, dan Desa (DP2KBPMD) Kabupaten Lombok Utara dengan melibatkan 20 BUMDes yang terdiri atas direktur, sekretaris, bendahara, dan operator. Metode yang digunakan meliputi pelatihan, pendampingan, wawancara, dan analisis dokumen pencatatan keuangan. Hasil kegiatan menunjukkan bahwa berbagai transaksi yang berkaitan dengan pembangunan kandang, pengadaan bibit ayam petelur, pembelian pakan, vitamin, obat-obatan ternak, serta biaya operasional berhasil diidentifikasi dan diklasifikasikan ke dalam kelompok akun yang sesuai. Berdasarkan hasil tersebut, berhasil disusun struktur Chart of Accounts (COA) yang terdiri atas akun aset, ekuitas, dan beban yang disesuaikan dengan karakteristik usaha budidaya ayam petelur. Kegiatan ini memberikan pemahaman kepada pengurus BUMDes mengenai pentingnya klasifikasi transaksi serta mendukung terciptanya sistem pencatatan keuangan yang lebih sistematis dan akuntabel. Kata kunci: BUMDes; Chart of Accounts; klasifikasi transaksi; pendampingan; sistem akuntansi Abstract Village-Owned Enterprises (BUMDes) play an important role in improving rural economies through the management of business units based on local potential. However, many BUMDes still face challenges in financial management, particularly in transaction classification and the development of a structured accounting system. A similar issue was identified at BUMDes Tanjung Karya Mendana, North Lombok Regency, which operates a laying hen farming business unit. Financial transactions were recorded in a simple manner without a standardized account classification system, making the preparation of financial reports more difficult. This community service activity aimed to assist BUMDes managers in classifying financial transactions as the basis for developing a Chart of Accounts (COA). The activity was conducted on April 16, 2026, at the Hall of the Office of Population Control, Family Planning, Community and Village Empowerment (DP2KBPMD) of North Lombok Regency and involved representatives from 20 BUMDes, including directors, secretaries, treasurers, and operators. The methods employed included training, mentoring, interviews, and document analysis of financial records. The results showed that transactions related to poultry house construction, procurement of laying hen chicks, feed purchases, vitamins, livestock medicines, and other operational expenses were successfully identified and classified into appropriate account groups. Based on this process, a Chart of Accounts (COA) structure consisting of asset, equity, and expense accounts was successfully developed according to the characteristics of the laying hen farming business. This activity improved the participants’ understanding of transaction classification and supported the establishment of a more systematic and accountable financial recording system. Keywords: BUMDes; Chart of Accounts; transaction classification; mentoring; accounting system
Co-Authors Agusdin Ahmad Baehaqi Ahmad Taufik S Almacitra Arniwati Arniwati Baiq Rosyida Baiq Rosyida Bq. Rosyida Dwi Astuti Cahyaningtyas, Susi Retna Elin Erlina Sasanti Heni Pujiastuti Indrawan Noviansyah Intan Rakhmawati Intan Syahaliza Aryani Khairul Mujahid Lalu Pandrio Akbar Lalu Taufik Hidyatullah Lenap, Indria Puspitasari M. Ali Fikri Miratul Husna Neris Muh. Dhuhal Islam Ziadi Muhammad Kurniawan Nina Karina Karim Nina Karina Karim Nina Karina Karim Nur Maskanah Putri Mulyani R. Sapto Hendri Boedi Soesatyo Rahmi Sri Ramadhani Rakhmawati, Intan Revina Noventari Riski Amelia Rizka Dwi Indah Savitri Saipul A. Muhsyaf Saipul Arni Muhsyaf Sapto Hendri BS. Silva Mawaddah Sri Mulya Jatiswari Suhaedi, Wirawan Susi Retna Cahyaningtyas Wahidatul Husnaini Wahidatul Mumtazah Wida Farhiyati Yusifa Pascayanti Yusli Mariadi Zuhrotul Isnaini