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All Journal Prosiding Seminar Biologi Journal of Nutrition College Jurnal technoscientia JMM (Jurnal Masyarakat Mandiri) Dinamika Kerajinan dan Batik : MAJALAH ILMIAH International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Journal of Community Development Journal of Industial Engineering and Technology Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Qonun Jurnal Hukum Islam dan Perundang-Undangan Jurnal Tekstil: Jurnal Keilmuan dan Aplikasi Bidang Tekstil dan Manajemen lndustri Neraca Manajemen, Akuntansi, dan Ekonomi Integrasi: Jurnal Ilmiah Teknik Industri
Retno Widiastuti
Center For Handicraft And Batik
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Journal : Journal of Community Development

 1 
Pendampingan Tata Kelola dan Pertanggungjawaban Keuangan Unit Usaha Bumdes Pulotondo Nurfitriasih, Dyah Metha; Widiastuti, Retno; Kamayanti, Ari; Sari, Padma Adriana; Hudiarini, Sri; Kartiko, Galuh
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1634

Abstract

BUMDes Pulotondo is a strategic partner of the village government in promoting development and economic equality at the local level. As a village financial institution, BUMDes plays an important role in supporting the needs of micro enterprises in the village. However, the financial management of BUMDes Pulotondo is still conducted in a simple manner. Financial management is limited to basic cash recording, while financial reporting is still lacking in detail and does not meet adequate accountability principles. In addition, there is no separate financial accountability report for each business unit, which leads to low transparency and difficulties in evaluating the performance of each BUMDes Pulotondo business unit. This study aims to analyze the financial management of BUMDes Pulotondo and identify solutions to improve the effectiveness and transparency of its financial management. To address this issue, the PPM Accounting Team of Polinema provided direct assistance to the management of BUMDes Pulotondo in improving financial governance. The assistance was carried out through the delivery of materials using interactive presentations, along with practical exercises for preparing financial reports using templates in Excel customized to meet the needs of BUMDes. Direct practice involved providing case studies of real transactions relevant to the activities of BUMDes for practicing financial report preparation. During the practical sessions, the management of BUMDes Pulotondo was enthusiastic about trying to identify transactions of business units present in Pulotondo Village and posed questions that they still did not understand regarding accounting. The PPM Team also created a guidebook and educational videos as ongoing references for the management of BUMDes Pulotondo in preparing financial reports accurately and systematically. The results of the BUMDes mentoring activities, BUMDes managers gave a positive response, namely the ease in understanding and preparing financial reports for business units in Pulotondo Village
Co-Authors Al-afgani, Moh Fadil Anggiriani, Siska Annisa Fatimah Anshah Silmi Afifah Ari Kamayanti Arif Perdana, Arif Bakhrudin Candrawati, Triesti Dana Kurnia Syabana Dana Kurnia Syabana, Dana Kurnia Dharmawan Iqbal Akbar Edi Eskak Eko Muh Widodo Emmy Nurhayati Farisa Nur Maula Fitrianto, Taufik Ramadhan Galih Prakoso, Galih Galuh Kartiko HARI PURNOMO Haris, Zainal Abdul Hudiarini, Sri Irfansyah, Muhammad Isrowiyah, Anna Jarnuzi, Ahmad Jaswadi JASWADI, Jaswadi Kurnia Ekasari M Imron Rosyidi Magdalena, Marlina Muzayyinah Muzayyinah Novianti, Anugrah Nugroho, Alfani Risman Nurantika, Ardia Alofi Nurdzakkiyah, Atika Nurfitriasih, Dyah Metha Nuzrina, Racmania Oktavia, Fathimatus Zahro Fazda Oktavia, Fathimatuz Zahro Fazda Putri Rachmawati, Putri Riwajanti, Nur Indah Sadzali, Ahmad Sari, Erlin Nur Indah Sari, Padma Adriana Satria, Yudi Satria, Yudi Setiati, Fita Setyowati, Listiana Nur Slamet Santosa Susilowati, Kartika Dewi Sri Syabana, Dana Kurnia Syabana, Dana Kurnia Syamsul Ma’arif Wahyuni, Yulia Yudi Satria Yudi Satria