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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Borneo Jurnal Manajemen Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Yosephine Sembiring
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Methodist Indonesia, Jl. HangTuah No. 08 Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Assistance in the Preparation of SAK EMKM-Based Financial Statements for BUMDes in Supporting Sustainable Governance Januardi Mesakh; Arthur Simanjuntak; Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Ivo M. Silitonga; Apriani M. Sibarani; Gracesiella Y. Simanjuntak; Duma Rahel Situmorang; Sahala Purba; Arison Nainggolan; Yosephine N. Sembiring
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp118-123

Abstract

Village-Owned Enterprises (BUMDes) are one of the key instruments of village economic empowerment that require transparent and accountable financial management. However, most BUMDes managers lack adequate understanding of financial statement preparation based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aims to enhance the capacity of BUMDes managers in preparing SAK EMKM-based financial statements to support sustainable financial governance. The methods used were direct mentoring and participatory training involving 25 BUMDes managers in Deli Serdang Regency, North Sumatra. The activities were carried out in three stages: (1) socialization and problem identification, (2) financial statement preparation workshop, and (3) independent mentoring. The results showed a significant increase in participants’ understanding, with the average pre-test score of 42.6 rising to 79.3 in the post-test. A total of 88% of participants successfully prepared simple financial statements in accordance with SAK EMKM standards. This activity contributes to improving the accountability and transparency of BUMDes management as the foundation for sustainable governance.
Co-Authors APRIANI M. SIBARANI Arison Nainggolan Arthur Simanjuntak Dimita H. P. Purba Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Eviyanti N. Purba Farida Sagala Gea, Asaziduhu Gortap Lumbantoruan Gracesiella Y. Simanjuntak Ivo M. Silitonga Jamaluddin Januardi Mesakh Jhoni Maslan Jon Henri Purba Joni Kurniawan Gea Junika Napitupulu Lian Adriawan Mangasa Panjaitan Melisa Lora Purba Mendarissan Aritonang Mislan Sihite, Mislan Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadiya Meilani Tarigan Naikson Fandier Saragih Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rasmulia Sembiring Ratih S. Panjaitan Rijois I. E. Saragih Rimbun Siringoringo Rimky Mandala Putra Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Rommel Sitohang Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Selamat Siregar Septony B. Siahaan Siti Normi Stevani L. Z. Simanjuntak Sumardi Adiman Thomas Sumarsan Goh Tiur Rajagukguk Tri Darma Sipayung Veraci Silalahi Winarto Winarto