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Nana Adriana
Universitas Pertiba
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PENGELOLAAN AKUNTANSI KEUANGAN, PEMBERDAYAAN SDM DAN MANAJEMEN BUMDes DESA SEMPAN KABUPATEN BANGKA Saliman, Abdul Rasyid; Adriana, Nana; Hamdan, Hamdan; Afrizal, Afrizal; Deseria, Rita; Firdaus, Rahmad
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1350

Abstract

The community service program aims to provide education and guidance to the Management of Village-Owned Enterprises (BUMDes) and relevant community representatives, in order to support the implementation of BUMDes management tasks. This initiative involves a series of training sessions, such as in the fields of financial accounting, human resource empowerment, and management in the village of Sempan, located in the Pemali Subdistrict, Bangka Regency. The establishment of BUMDes is undertaken with a strong intention to realize economic empowerment in the village of Sempan, which holds significant economic potential. BUMDes also carries the responsibility to transparently and accountably compile financial reports for its business units on a monthly basis. However, there are several challenges that need to be addressed, including the lack of collaboration among various relevant parties in the village and a limited understanding of BUMDes management. Through the implementation of this community service program, the outcomes achieved include enhancing the understanding of village officials and BUMDes managers regarding BUMDes governance in Sempan Village, Pemali Sub-district, Bangka Regency. Furthermore, the knowledge and skills of BUMDes managers in financial management and financial reporting are improved. Furthermore, it is anticipated that this community service program will result in an optimal BUMDes management approach, capable of empowering the community, increasing Village Original Income, reducing social disparities, and transforming the village into a more self-reliant entity.
Analisis Kinerja Keuangan dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Pertumbuhan, dan Rasio Efisiensi pada Pemerintahan Desa Ranggung Kabupaten Bangka Selatan Sudirman; Adriana, Nana; Sani Akbar, Jufri
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1715

Abstract

This study analyzes financial performance in the management of Village Fund Allocation (ADD) using the effectiveness ratio, efficiency ratio, and growth ratio. The combination of these three ratios provides a comprehensive perspective for evaluating how the village fund allocation in Ranggung Village is managed to support development and community empowerment goals. The purpose of this research is to evaluate the financial performance of Village Fund Allocation management in Ranggung Village, South Bangka Regency. This study employs a descriptive quantitative method with a financial ratio analysis approach based on documentary data from the Budget Realization Report of Village Revenue and Expenditure (APBDes) of Ranggung Village for the 2021–2024 period. The analysis results show that the financial performance of the Village Fund Allocation (ADD) management in Ranggung Village is classified as good in terms of effectiveness and efficiency, but the financial growth performance remains low. Based on these findings, it is recommended that the Ranggung Village Government improve the organization and filing of financial reports, strengthen efforts to increase village revenue, and optimize overall financial management. Future studies are suggested to include additional financial ratios and expand the scope of analysis to allow for more comprehensive comparisons.
PENGELOLAAN AKUNTANSI KEUANGAN, PEMBERDAYAAN SDM DAN MANAJEMEN BUMDes DESA SEMPAN KABUPATEN BANGKA Saliman, Abdul Rasyid; Adriana, Nana; Hamdan, Hamdan; Afrizal, Afrizal; Deseria, Rita; Firdaus, Rahmad
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1350

Abstract

The community service program aims to provide education and guidance to the Management of Village-Owned Enterprises (BUMDes) and relevant community representatives, in order to support the implementation of BUMDes management tasks. This initiative involves a series of training sessions, such as in the fields of financial accounting, human resource empowerment, and management in the village of Sempan, located in the Pemali Subdistrict, Bangka Regency. The establishment of BUMDes is undertaken with a strong intention to realize economic empowerment in the village of Sempan, which holds significant economic potential. BUMDes also carries the responsibility to transparently and accountably compile financial reports for its business units on a monthly basis. However, there are several challenges that need to be addressed, including the lack of collaboration among various relevant parties in the village and a limited understanding of BUMDes management. Through the implementation of this community service program, the outcomes achieved include enhancing the understanding of village officials and BUMDes managers regarding BUMDes governance in Sempan Village, Pemali Sub-district, Bangka Regency. Furthermore, the knowledge and skills of BUMDes managers in financial management and financial reporting are improved. Furthermore, it is anticipated that this community service program will result in an optimal BUMDes management approach, capable of empowering the community, increasing Village Original Income, reducing social disparities, and transforming the village into a more self-reliant entity.
Co-Authors - Afrizal Abdul Rasyid Saliman Afrizal AFRIZAL AFRIZAL Akbar, Jufrisani Amanda, Ferdita Deseria, Rita Desy Yunita Firnandes, Firnandes Hamdan Hamdan Hamdan Hamdan Hartono Hartono Laksono Trisnantoro Makrus, Mohammad Novianti Wulandari Nur Hidayati Nur Hidayati Prawesti Ningrum, Endah Rahmad Firdaus Rita Deseria Saliman Saliman Sani Akbar, Jufri Sudirman Suhardi Suhardi Suhardi Suhardi Syamsul Arifin