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Journal : Journal of Sustainable Community Service

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OPTIMIZATION OF ORIGINAL VILLAGE INCOME THROUGH BUSINESS MANAGEMENT ASSISTANCE ACTIVITIES FOR VILLAGE-OWNED ENTERPRISES (BUMDES) IN SUMBEREJO VILLAGE Subagyo, Subagyo; Agus, Afwan Hariri; Murdiono, Achmad
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.529

Abstract

BUMDes is a business entity owned by the village, where the whole or part of the capital is owned by the village through inclusion in a way originating directly from the village's resources. The development of BUMDes aims to strengthen the village's economic institutions and serve as a tool for utilizing the local economy, leveraging various potential types that exist within the village. Sumberejo Village is one of the villages in the Gedangan District, Malang Regency. The methods employed include survey methods, mentoring, and training, observing the village's potential as a creative business unit within society. The training model for BUMDes is designed by combining in-class and outdoor methods, tailored to the participants' needs, providing direct interaction opportunities for participants and BUMDes activists. The target audience for this Community Partnership Program includes BUMDes administrators/organizers and the Sumberejo Village government apparatus in the Sumberejo Subdistrict, Malang Regency. The objectives of this program are to enhance the administrators' abilities in: 1) understanding the method to map the village's asset and develop strategies for achieving village independence, 2) comprehending the method to initiate, determine the type of business, and develop BUMDes as a village-owned business institution, and 3) designing a development strategy for BUMDes to enhance the Village's Original Income. This activity is expected to contribute to the public economic empowerment by adopting BUMDes and providing solutions that can address partner problems effectively.
Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.967

Abstract

Cooperatives are one of the important pillars in the economic development of the community, especially in Blitar Regency. However, many cooperatives still face serious challenges in accountable and transparent financial governance. The low understanding of Private Entity Financial Accounting Standards (SAK EP) and the limited use of information technology are the main obstacles in preparing reliable financial reports. This community service activity aims to transform cooperative financial governance through the development and implementation of the Cooperative Accounting Information System (SIKOP) based on SAK EP. The approach used is Participatory Action Research (PAR), involving 30 production cooperatives in Blitar Regency as partners. The activities were carried out through the stages of identifying needs, developing systems, intensive training, and assisting in implementation and evaluation. The results of the activities showed a significant increase in the understanding and skills of cooperative administrators in preparing financial reports according to standards, as well as increasing the efficiency and accuracy of recording financial transactions. With the implementation of SIKOP, partner cooperatives also showed increased transparency and accountability which had an impact on member trust and potential access to funding. This program shows that digitizing SAK EP-based financial reports through SIKOP can be an effective solution in building professional, accountable, and sustainable cooperative governance.
Co-Authors Abdurachman Abdurachman Achmad Murdiono Achmad Slamet Adirinekso, Gidion Afwan Hariri Agung Winarno Agus Sabdono Agus Triyanto Agus Wahyudin Ahmad Fudholi Ahmad, Nasarudin Ali Djunaedi Aliami, Sri Amanah, Roudhotul Amin Yusuf Anas, M. Andi Basuki, Andi Andi Rahadiyan Wijaya, Andi Rahadiyan Andi Suhardiyanto Andi.R. Wijaya Anggini, Anggini Anggrelanggi, Arsy Ari Gunawan Arifin, Muhammad Subhan Arifudin Idrus Arini, Diah Ayu Arthur Daniel Limantara, Arthur Daniel Asmarani, Kartika Assa, Adrie Frans Azizah, Tiyas Nur Bambang Ekanara Bambang Siswanto Bambang Subiyanto, Bambang Bayu Kristanto, Septian Burhanudin, Moch Arif Burhanudin, Moch Arif Buyung Adi Dharma Catyaningsih, Riyatmi Damasa, Nie Melani Damayanti, Elok Deni Iskandar Dewajani, Heny Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Diana Frederica Djohar Maknun Donatus Hendra Amijaya Dwi Budi Santoso Dwi Wulandari Efendi, Adhan Eka Desy Purnama Ema Nurzainul Hakimah, Ema Nurzainul Erma Kumala Sari Ermawan Susanto Eva Banowati Fadia Zen Faisol Faisol Farid Imam Nurhadi Fauji, Diah Ayu Septi Fauziyah, Rizma Filianti, Filianti Fitraini Fitraini GESTY ERNESTIVITA Gunawan, Novita Hadi Soejoko, Dodi Kusuma Hadwi Prihatanta Hakimah, Ema Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Hayati, Fina Nur Herni Kurniawati Hery Purnomo Hery Purnomo Irwadi, Irfiansyah Iskandar, Victor Lamberto Iwan Harsono Jayusman Jayusman Juhadi Juhadi Komarudin, Udin Kusman, Kusman Kusuma, Lia Mar’atus Kusumaningtyas, Nisa Lestari, Ratna Puji Lulu Nurul Istanti Lusiani, Cucuk Evi Madziatul Churiyah Malik, Ibnu Margono Margono Martien Herna Susanti Martin, Tomas Marcelino A. Martitah Martitah Mat Said, Dalila Miswanto Miswanto Mochamad Muchson Mohamad Anis, Mohamad Monika, Suci Muntari, Witi Muntari Muntari, Witi Muntari Nadapdap, Gindo Natalia Natalia Ningsih, Yuliya Trisna Nirmala, Annisa Najla Noferiman Zai, Petrus Noorden, Zulkarnain Ahmad Nopriyantoro, Diyan Novie Susanto Nugroho , Jatmiko Wahyu Nurul Ainna, Nurul Oktavia Oktavia Pamungkas, Bimantara Diaz Poniran Yudho Leksono Prakoso, Habib Ramdhan Prastiyo, Deni Eko Prayitno Prayitno Priyanto, Agustinus Sugeng Priyono Priyono Putri Nur Fitria, Putri Nur Putri, Cindya Alma Prameswari Putri, Cinthya Ruhanto Putut Har Riyadi raharjo, itot bian Rahayu, Stefani Agustin Rahayu, Tri Puspito Rajani, Ahmad Ramadhanti, Ramadhanti Ratih Setyaningrum Ravik Karsidi Retno Indriartiningtias Rino Sardanto Riswandi, D.Iwan Riwayatiningsih, Rika Rofiq Ainul Husin Romadhon Romadhon Rosalinda, Nike Ana Rr. Forijati -, Rr. Forijati S.Pd. M Kes I Ketut Sudiana . Safitri, Anissa Fauzijah Rizky Safitri, Anissa Fauzijah Rizky Sakdiyyah, Dewi Ayu Samidjo Samidjo, Samidjo Santika, Zefanya Diva Santoso, Elkana Lewi Saputra, Tri Adi Saputri, Heni Beti Sari, Lita Deviana SB, Sigit Wisnu Septian Bayu Kristanto Sigit Purnomo Sismadiyanto Sismadiyanto Sri Rulianah, Sri Sri Wiwoho Mudjanarko, Sri Wiwoho Sudarmanto, Hery Lilik Sudiami, Dinok Sugiono Sugiono Suhendra, Eupharasia Susy Sulistiyani, Rika Mbir Suparmin Suparmin Suryaningtyas, Ade Susanta, Putu Adi Susetyo , Eko Susilo, Artika Candra Mei Suwito Eko Pramono Syafruddin, Afis Baghiz Syihabudin, Ahmad Teguh Supriyanto Tengku Riza Zarzani N Terisma, Elsa Unung Tinton Dwi Atmaja TIWI NURJANNATI UTAMI Totok Sumaryanto, Totok Tri Winarsih Tri Yuliani, Tri Tsabit Azinar Ahmad Ulfah Amalia Wahyu Widodo Wasino Wasino Wati, Dini Eka Widodo, Moch Wahyu Widyatmoko, Ardi Wijaya, Dani Rizky Wulandari, Putu Irma yogi prasetyo Yuli Agustina, Yuli Yuli Soesetio Yulia Devi Ristanti, Yulia Devi Zakia, Norma Zakiyatuzzulfa, Zakiyatuzzulfa Zuliani