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All Journal Jurnal Pengabdian Pada Masyarakat METHABDI
Gracesiella Y. Simanjuntak
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES (BADAN USAHA MILIK DESA): Studi Pada Desa Lumban Pea Timur Kabupaten Toba Arthur Simanjuntak; Melanthon Rumapea; Septony B. Siahaan; Dompak Pasaribu; Lamria Sagala; Mitha Christina Ginting; Mulatua P. Silalahi; Junika Napitupulu; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Jimmy F. Naibaho; Putri Jesica Sitorus; Gracesiella Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.619 KB) | DOI: 10.46880/methabdi.Vol2No1.pp38-44

Abstract

Badan Usaha Milik Desa (hereinafter referred to as BUMDesa Lumbung Parsaulian) are one of the alternatives to improving the rural economy, especially in Lumban Pea Timur Village, Toba Regency. Unfortunately, the position of BUMDesa Lumbung Parsaulian is not running as expected to boost the regional economy. Another more complex issue is choosing the type of company they will run and how to make financial reports to outside parties that help fund the business they started. Training on the Preparation of BUMDesa Lumbung Parsaulian Financial Statements in Lumban Pea Timur Village, Balige District, Toba Regency is in accordance with the applicable SAK - ETAP, so that the financial statements of BUMDesa Lumbung Parsaulian in Lumban Pea Timur Village, Balige District, Toba Regency are prepared properly and correctly and can be accounted for to stakeholders.
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 Duma Rahel Situmorang, Duma Rahel Farida Sagala Ivo M. Silitonga Januardi Mesakh Jimmy F. Naibaho Junika Napitupulu Melanthon Rumapea Mitha Christina Ginting Mulatua Silalahi, Mulatua Necia Mita Novalina Pasaribu PUTRI JESICA SITORUS Rike Y. Panjaitan Sagala, Lamria Sahala Purba Septony B. Siahaan Yosephine Sembiring