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All Journal Jurnal Akuntansi dan Pajak Kumawula: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Applied Accounting and Finance
Labbaika Dwi Ayu Rahmawati
Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA BUMDES BANYUANYAR BERKARYA DESA BANYUANYAR KECAMATAN AMPEL KABUPATEN BOYOLALI Denty Arista; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Andi Asri Hapsari
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 3 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v4i3.35657

Abstract

BUMDes Banyuanyar Berkarya di desa Banyuanyar Kecamatan Ampel Kabupaten Boyolali memiliki beberapa unit kelompok usaha seperti unit peternakan, pertanian, unit usaha dalam bidang bisnis sosial, serta unit pengolahan kopi, yang mampu menghasilkan berbagai produk unggulan seperti susu, yogurt, es krim, konsentrat pangan ternak serta pupuk kompos, dan kopi nangka yang menjadi produk ciri khas dari BUMDes Banyuanyar Berkarya. Namun dengan banyaknya unit bisnis dan produk yang dihasilkan, BUMDes Banyuanyar Berkarya memiliki permasalahan keuangan dalam mendukung tata kelola (good governance) BUMDes. Permasalahan keuangan tersebut terkait proses penyusunan laporan keuangan sehingga belum mampu menyajikan laporan keuangan yang transparan, akuntabel, yang terintegrasi sehingga dapat memengaruhi kinerja keuangan BUMDes. Tujuan Pengabdian Kepada Masyarakat adalah untuk mengoptimalkan program penerapan IPTEK dan pemberdayaan pengurus serta anggota BUMDes, sehingga dapat mewujudkan good governance dalam pengelolaan keuangan BUMDes melalui penyajian dan penyusunan laporan keuangan yang akuntabel, transparan, berkelanjutan dan terpercaya. Metode pengabdian yang digunakan adalah melakukan pelatihan (pra pendampingan) bagi pengurus BUMDes terkait penyusunan laporan keuangan sesuai standar akuntansi yang berlaku, dilanjut dengan proses pendampingan dan simulasi sistem informasi akuntansi serta penyusunan laporan keuangan sesuai dengan kaidah akuntansi, dan melakukan peninjauan serta monitoring evaluasi (kegiatan Pasca Pendampingan) terhadap pelaksanaan pendampingan sistem informasi akuntansi dan penyusunan laporan keuangan berdasarkan kaidah akuntansi. Hasil dari kegiatan ini adalah pengetahuan serta kemampuan pengurus beserta anggota BUMDes dalam menyusun laporan keuangan sesuai dengan kaidah akuntansi melalui penggunaan aplikasi Ms. Excel. Sehingga dapat disimpulkan bahwa BUMDes Banyuanyar Berkarya mampu meningkatkan kompetensi akuntansi dalam menyusun dan menyajikan laporan keuangan dengan sistem informasi akuntansi yang terintegrasi.
Exploring Human Resource Competence and Management Performance of a Village-Owned Enterprise Putri Nugrahaningsih; Andi Asrihapsari; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.557 KB) | DOI: 10.33795/jraam.v5i3.009

Abstract

This study aims at investigating the competence of human resources of BUMDes Blulukan in managing the business that leads to green entrepreneurship. This study uses a qualitative descriptive method using interviews and questionnaires as a data collection technique The conclusion of the study shows that the human resources in the BUMDes have adequate competence and level of understanding on green entrepreneurship, as seen from the effort in managing waste by creating products with higher selling points to improve the village communities' welfare in yielding innovative products from waste and generating income for village community products with high-selling values. AbstrakTujuan penelitian ini adalah melihat kemampuan Sumber Daya Manusia studi kasus pada BUMDES Blulukan dalam mengelola bisnis yang mengarah kepada green entrepreneurship. Penelitian ini menggunakan metode deskriptif kualitatif dengan cara wawancara dan penyebaran kuesioner sebagai teknik pengumpulan datanya. Kesimpulan penelitian menunjukkan bahwa kemampuan dan tingkat pemahaman SDM BUMDES terkait green entrepreneurship sudah cukup baik dengan melakukan pemanfaatan pengelolaan sampah menjadi nilai jual yang dapat meningkatkan kesejahteraan desa pada produk inovasi berupa pemanfaatan limbah sampah yang sebelumnya menjadi keresahan desa diolah menjadi produk yang menghasilkan nilai jual.
Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa Putri Nugrahaningsih; Denty Arista; Labbaika Dwi Ayu Rahmawati; Titik Setyaningsih
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.007

Abstract

Application of Taxation to Legal Entity Status of Village-Owned Enterprises Purpose: The article explores information and problems in the application of taxation on the legal status of Village-Owned Enterprises. Method: Descriptive qualitative method. Results: The first is BUMDes has been registered with corporate taxpayers and has PPh objects chapter 4 number 2 which include rental of buildings and land which are classified as subject to final tax. Second, tax recording and reporting is still simple, accounting systems are not yet integrated, tax calculations still do not match regulations. Novelty: This article has exerted efforts to test the position of BUMDes as a legal entity and to analyze the extent of tax implementation. Contribution: The implementation of BUMDes administration and tax reporting is achieved according to regulatory principles. Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa Tujuan: Artikel ini bertujuan menggali informasi dan permasalahan dalam implementasi perpajakan pada status badan hukum BUMDes. Metode: Metode deskriptif kualitatif. Hasil: Pertama, BUMDes sudah terdaftar WP Badan dan memiliki objek PPh pasal 4 (2) yang meliputi persewaan bangunan dan tanah yang tergolong dikenakan pajak final. Kedua, pencatatan dan pelaporan perpajakan masih sederhana, sistem akuntansi belum terintegrasi, perhitungan pajak masih tidak sesuai ketentuan. Kebaruan: Penelitian ini telah berupaya mengupas tuntas kedudukan BUMDes sebagai badan hukum serta menganalisis sejauh mana implementasi perpajakannya. Kontribusi: Implementasi administrasi BUMDes dan tercapai pelaporan perpajakan yang sesuai kaidah peraturan.
VOSMIL: DIGITAL WEBSITE APPLICATION PLATFORM INNOVATION AS A MEDIA FOR RECORDING OF UMKM KONCONE NGEMIL FINANCIAL REPORTS Labbaika Dwi Ayu Rahmawati; Elsa Pudyaningrat
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7253

Abstract

Financial reports are one of the important factors in running every business. Financial reports can be used as a reference for determining future economic goals. As is the case with the Koncone Ngemil UMKM business sector where financial reports are very well cared for, but their financial records use the manual method, namely by using large and striped notebooks. The use of notebooks as a means of recording financial reports is prone to damage, inaccuracy, and recording errors that can affect the validity of existing financial reports. So that innovation is needed in the form of a digital website application that can be used as a medium for recording their financial reports, the application is VOSMIL. This study aims to determine the effectiveness of using the VOSMIL digital website application for UMKM Koncone Ngemil in recording financial reports. The research method used is a descriptive method, which describes, describes, and compares data. The data collection technique is qualitative through secondary and primary data. After the data is collected, it is then analyzed using SWOT. The results of this study indicate that the use of the VOSMIL digital website application can provide benefits and is effective in recording financial reports for UMKM Koncone Ngemil. Keywords: Financial Reports, Accounting, UMKM, Digital Website Applications
PENDAMPINGAN PENGELOLAAN AKUNTANSI MANAJEMEN SCAFFOLDING PADA BUMDes “MULTI GUNA” DESA SIDOMULYO BERIKAN WAWASAN KEPADA ANGGOTA DAN PENGURUS Labbaika Dwi Ayu Rahmawati; Putri Nugrahaningsih; Denty Arista; Zaim Arif Eko Saputra; Galuh Tiaramurti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.11283

Abstract

Pengabdian ini bertujuan penataan sumberdaya manusia serta manajemen pengelolaan, hal ini ditunjukkan dengan masih rendahnya pemahaman pengelolaan BUMDes “Multi Guna” Desa Sidomulyo terutama dari pengurus, rendahnya pemahaman manajemen usaha, serta belum optimalnya pemanfaatan teknologi informasi berbasis komputer untuk menunjang pemasaran digital. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pembelajaran partisipatif dalam bentuk ceramah, diskusi, tanya jawab, dan praktik. Hal ini diharapkan dapat meningkatkan keterampilan tata kelola manajemen usaha masyarakat baik dari segi pemasaran produk yang masih dilakukan secara konvensional beralih menerapkan teknologi informasi pasar digital.. Berdasarkan hasil diskusi dan wawancara diterukan bahwa masih terdapat beberapa kendala yang dihadapi oleh BUMDes “Multi Guna” terutama dalam bidang pengelolaan akuntansi manajemen pasar, pengaruh peralihan lokasi pasar, dan kurangnya pelatihan dan pendampingan penggunaan digital marketing pasar. Perkembangan teknologi serta kuranganya perhatian pemerintah membuat keterlambatan kemajuan pasar Desa Sidomulyo.
Performance Analysis of the Covid-19 Staple Food Social Assistance Activities Carried Out by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the Value for Money, Justice, and Equality Concepts Handayani Kusumawardhani; Sri Hantoro; Labbaika Dwi Ayu Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.373

Abstract

This study aims at examining the performance of the Covid-19 staple food social assistance activities carried out by The Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the value for money (effectiveness, efficiency, and economic aspects), justice, and equality approaches. The results of this study have revealed that the Covid-19 staple food social assistance activities by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 are effective, efficient, fair, and equal. However, the economic aspect is not taken into account in this study. Based on the results of the study, the researchers propose some recommendations. The effectiveness and efficiency level should be maintained and improved. At the economic level, calculations should not be necessary because this level is not a top priority and can only be affected by limited resources. The justice and equality level should be maintained and increased.
Implementasi Sistem Informasi Akuntansi pada BUMDes Multi Guna dalam Menggerakkan Potensi Desa Putri Nugrahaningsih; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7167

Abstract

This study aims to implement an information system in the preparation of financial reports for Multipurpose Village Owned Enterprises (BUMDes). The accounting policies are adjusted to the Financial Accounting Standards (SAK) for Micro, Small and Medium Entities (EMKM). Research activities were carried out in the period January to December 2021. To formulate accounting policies, we conducted preliminary studies, observations, interviews and Forum Group Discussions (FGD) with BUMDes leaders and business actors. The implementation of the information system is the application of the PKN STAN excel application in accounting and financial reporting so that the output is able to provide accountability and transparency for the management of BUMDes. Research results in the form of good financial governance are able to contribute to mobilizing village potential through the growing BUMDes business unit.
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
Co-Authors Andi Asrihapsari, Andi Ardila, Lina Nur Arista, Denty Denty Arista Elsa Pudyaningrat Galuh Tiaramurti Handayani Kusumawardhani Nugrahaningsih, Putri Nugrahaningsih, Putri Saputro, Zaim Arif Eko Sri Hantoro Tiaramurti, Galuh Titik Setyaningsih Vidia Ayu Satyanovi Zaim Arif Eko Saputra