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All Journal Trikonomika: Jurnal Ekonomi Scan : Jurnal Teknologi Informasi dan Komunikasi Habitat Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Edunomika (JIE) Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Jurnal Pengabdian UNDIKMA Dharmas Education Journal (DE_Journal) Jurnal Abdimas Akademika International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat As-salam Journal of Sustainable Community Service West Science Social and Humanities Studies The Eastasouth Journal of Information System and Computer Science Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Masyarakat Nusantara Health Dynamics Nusantara Economics and Entrepreneurships Journals KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Journal of International Accounting, Taxation and Information Systems Journal of Community Empowerment Indonesian Journal of Aerospace INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Subagyo, Subagyo
Universitas Nusantara PGRI Kediri
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Journal : journal of sustainable community service

 1 
OPTIMIZATION OF ORIGINAL VILLAGE INCOME THROUGH BUSINESS MANAGEMENT ASSISTANCE ACTIVITIES FOR VILLAGE-OWNED ENTERPRISES (BUMDES) IN SUMBEREJO VILLAGE Subagyo, Subagyo; Agus, Afwan Hariri; Murdiono, Achmad
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.529

Abstract

BUMDes is a business entity owned by the village, where the whole or part of the capital is owned by the village through inclusion in a way originating directly from the village's resources. The development of BUMDes aims to strengthen the village's economic institutions and serve as a tool for utilizing the local economy, leveraging various potential types that exist within the village. Sumberejo Village is one of the villages in the Gedangan District, Malang Regency. The methods employed include survey methods, mentoring, and training, observing the village's potential as a creative business unit within society. The training model for BUMDes is designed by combining in-class and outdoor methods, tailored to the participants' needs, providing direct interaction opportunities for participants and BUMDes activists. The target audience for this Community Partnership Program includes BUMDes administrators/organizers and the Sumberejo Village government apparatus in the Sumberejo Subdistrict, Malang Regency. The objectives of this program are to enhance the administrators' abilities in: 1) understanding the method to map the village's asset and develop strategies for achieving village independence, 2) comprehending the method to initiate, determine the type of business, and develop BUMDes as a village-owned business institution, and 3) designing a development strategy for BUMDes to enhance the Village's Original Income. This activity is expected to contribute to the public economic empowerment by adopting BUMDes and providing solutions that can address partner problems effectively.
Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.967

Abstract

Cooperatives are one of the important pillars in the economic development of the community, especially in Blitar Regency. However, many cooperatives still face serious challenges in accountable and transparent financial governance. The low understanding of Private Entity Financial Accounting Standards (SAK EP) and the limited use of information technology are the main obstacles in preparing reliable financial reports. This community service activity aims to transform cooperative financial governance through the development and implementation of the Cooperative Accounting Information System (SIKOP) based on SAK EP. The approach used is Participatory Action Research (PAR), involving 30 production cooperatives in Blitar Regency as partners. The activities were carried out through the stages of identifying needs, developing systems, intensive training, and assisting in implementation and evaluation. The results of the activities showed a significant increase in the understanding and skills of cooperative administrators in preparing financial reports according to standards, as well as increasing the efficiency and accuracy of recording financial transactions. With the implementation of SIKOP, partner cooperatives also showed increased transparency and accountability which had an impact on member trust and potential access to funding. This program shows that digitizing SAK EP-based financial reports through SIKOP can be an effective solution in building professional, accountable, and sustainable cooperative governance.
Co-Authors Achmad Murdiono Adirinekso, Gidion Afwan Hariri Agung Winarno Alif Utama, Muh. Sandyoga Amanah, Roudhotul Anas, M. Andrea Gideon Anggini, Anggini Ari Gunawan Arifudin Idrus Arini, Diah Ayu Arizky Saputro Arthur Daniel Limantara, Arthur Daniel Asmarani, Kartika Azizah, Tiyas Nur Bambang Subiyanto, Bambang Buyung Adi Dharma D. Iwan Riswandi Damasa, Nie Melani Daniel Swanjaya Deni Iskandar Dewi Lestari Diana Frederica Dodi Kusuma Hadi Soejoko Dodi Kusuma Hadi Soejoko Donatus Hendra Amijaya Dwi Budiadi Dwi Wulandari Eka Desy Purnama Ellis Susmawati Ema Hakimah Ema Nurzainul Hakimah, Ema Nurzainul Eny Tiara Rahmawati Eva Banowati Fadia Zen Faisol Faisol Fauji, Diah Ayu Septi Fauziyah, Rizma Forijati Forijati GESTY ERNESTIVITA Gita Eliya Cahyani Gunawan, Novita Hadi Soejoko, Dodi Kusuma Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Hayati, Fina Nur Hery Purnomo HERY PURNOMO Hery Purnomo Hery Purnomo Ika Nur Fitriani Iwan Harsono Jatmiko Wahyu Nugroho Joshua Juhadi Juhadi Kusuma, Lia Mar’atus Kusumaningtyas, Nisa Lestari, Ratna Puji Luluk Nur Hidayah M. Anas Malik, Ibnu Martitah Mas Wibowo Andoko Mas Wibowo Andoko Miswanto, Miswanto Moch. Wahyu Widodo Mochamad Muchson Moh. Zuhri Fathoni Mohamad Anis, Mohamad Monika, Suci Muhammad Fuad Nindya Dana Charisma Ningsih, Yuliya Trisna Nopriyantoro, Diyan Nugroho , Jatmiko Wahyu Nurin Eva Yanti Pamungkas, Bimantara Diaz Poniran Yudho Leksono Prastiyo, Deni Eko Putri Nur Fitria, Putri Nur Putri, Cindya Alma Prameswari Ragil Ayu Setyaningrum raharjo, itot bian Rahayu, Dina Sri Rahayu, Stefani Agustin Rahayu, Tri Puspito Rino Sardanto Rino Sardanto Riswandi, D.Iwan Riwayatiningsih, Rika Rosalinda, Nike Ana Rr. Forijati -, Rr. Forijati Rudi Hermanto Sakdiah, Fitri Hosnul Halimatus Samari Samari Santika, Zefanya Diva Santoso, Elkana Lewi Saputri, Heni Beti Sari, Lita Deviana SB, Sigit Wisnu Sigit Wisnu Setya Bhirawa Sri Aliami Sri Handayani Sri Wiwoho Mudjanarko, Sri Wiwoho Sudarmanto, Hery Lilik Sudiami, Dinok Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Suhendra, Eupharasia Susy Sulastri Andayani Sulistiyani, Rika Mbir Suryaningtyas, Ade Susilo, Artika Candra Mei Syafruddin, Afis Baghiz Syihabudin, Ahmad Tengku Riza Zarzani N Terisma, Elsa Unung TIWI NURJANNATI UTAMI Tri Winarsih Tri Yuliani Tri Yuliani, Tri Tri Yuwono Vida Windita Putri Wahyu Suhardono Wahyu Widodo Wahyuni Trisnaning Wasino Wasino Wati, Dini Eka Wibowo Andoko Widodo, Moch Wahyu Yulia Devi Ristanti, Yulia Devi Zuliani