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ANALISIS PENGELOLAAN DAN KINERJA BADAN USAHA MILIK DESA Avisenna Harkat; Mohammad Luthfil Amin; Amalia Dwi Agustina; Bisma Januar Firmansah; Siti Aisyah
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.100

Abstract

This study aims to determine the management of BUMDes Mandiri and the success factors for the performance of BUMDes Mandiri in Suci Village, Panti District, Jember Regency. The research method used is descriptive qualitative. The type of data needed is primary data with data collection techniques by observation, interviews with BUMDes Mandiri administrators and documentation. The results showed that the main business activity of BUMDes Mandiri was selling household goods with cash and credit payments with a marketing strategy that was by utilizing the existing village apparatus and routine recitation activities for mothers. There are still no competitors in the Suci village, making it easier for BUMDes Mandiri to carry out their business activities. Independent BUMDes employees still need assistance from the sub-district in completing BUMDes financial reports. BUMDes Mandiri in 2021 will only compile a bank subsidiary ledger, general cash book, and cash subsidiary ledger  
Training and Assistance in the Preparation of Financial Reports for Village Enterprises in Rowotamtu Village Using Microsoft Excel: Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Badan Usaha Milik Desa Di Desa Rowotamtu Dengan Menggunakan Aplikasi Excel Dafillah Vike Eryana; Dwi Fera Istiqomah; Siti Aisyah; Olivia Anandyta; Nurgapita Puspaningrum; Arisona Ahmad
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 9 No. 3 (2025): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Makmur Sejahtera Enterprises in Rowotamtu Village, Rambipuji Subdistrict, Jember Regency, is one of the initiatives aimed at empowering the village economy through the utilization of Village Funds. However, the continued use of manual financial management has become a major obstacle to achieving transparent and accountable governance. This training and mentoring program was created to improve the skills of BUMDes managers in generating digital financial reports with Microsoft Excel. A participatory and practical approach was employed, involving stages of problem identification, hands-on practice, and evaluation. The results showed that the use of Excel significantly improved the accuracy, efficiency, and organization of financial records. Additionally, participants demonstrated an increased understanding of regulations and reporting systems. This activity proves that simple digitalization can serve as a practical solution to support transparency in village financial management. Long-term success, however, depends on the commitment and consistency of the managers in sustainably implementing the system.