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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Governance, Taxation, and Auditing Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Accounting Studies and Tax Journal Adpebi Science Series
PAKAWARU, Muhammad Ilham
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Pendampingan Pengelolaan Keuangan pada BUMDes Desa Lukpanenteng Kabupaten Banggai Kepulauan Pakawaru, Muhammad Ilham; Mile, Yuldi; Bakry, Mohammad Iqbal; Rhamadhani, Rika Febby; Bass, Muhammad Bashri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2313

Abstract

The Village-Owned Enterprise (BUMDes) in Lukpanenteng Village plays a central role in strengthening the village economy. The background to this service is the low level of understanding among BUMDes managers regarding financial transparency and accountability, which results in unstructured transaction recording and budget planning. In addition, the community's lack of understanding of the role of BUMDes has led to low levels of active participation. The activities were designed with a socialization and practical training approach involving BUMDes managers and the village community. The implementation process included the delivery of materials and intensive training on transaction recording, budget preparation, and monthly financial reporting. The results showed a significant increase in the managers' financial management skills, resulting in more structured recording. The financial transparency of BUMDes improved as regular reports were published. The village community showed more active participation, both as consumers, suppliers, and contributors of suggestions. Thus, this intervention succeeded in strengthening the capacity of BUMDes as the main pillar of a transparent and accountable village economy.ABSTRAKBadan Usaha Milik Desa (BUMDes) di Desa Lukpanenteng berperan sentral dalam penguatan ekonomi desa. Latar belakang dari pengabdian ini adalah rendahnya pemahaman pengelola BUMDes mengenai transparansi dan akuntabilitas keuangan, yang berakibat pada pencatatan transaksi dan perencanaan anggaran yang tidak terstruktur. Selain itu, kurangnya pemahaman masyarakat tentang peran BUMDes menyebabkan rendahnya partisipasi aktif mereka. Kegiatan dirancang dengan pendekatan sosialisasi dan pelatihan praktis yang melibatkan pengelola BUMDes dan masyarakat desa. Proses pelaksanaan mencakup penyampaian materi dan pelatihan intensif mengenai pencatatan transaksi, penyusunan anggaran, serta pembuatan laporan keuangan bulanan. Hasil pelaksanaan menunjukkan adanya peningkatan terkait pemahaman dalam pengelolaan keuangan BUMDes melalui forum diskusi dan juga pendampingan langsung dalam penyusunan keuangannya melalui hasil pencatatan yang lebih terstruktur atas proses pelaporannya. Transparansi keuangan BUMDes meningkat karena laporan rutin yang dipublikasikan. Serta. Masyarakat desa menunjukkan partisipasi yang lebih aktif, baik sebagai konsumen, pemasok, maupun penyumbang saran. Dengan demikian, intervensi ini berhasil memperkuat kapasitas BUMDes sebagai pilar utama perekonomian desa yang transparan dan akuntabel.
The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) PAKAWARU, Muhammad Ilham; RIDWAN, Ridwan; BAKRY, M.Iqbal; MULIATI, Muliati; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

Abstract

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value
Co-Authors Al Zahra, Maya BAKRY, M.Iqbal Bakry, Mohammad Iqbal Bass, Muhammad Bashri Dewi, Ni Sayu Kadek Era Susipta Edtri, Dini Zalzabila Erwinsyah Erwinsyah Haryono Pasang Kamase Masruddin Mile, Yuldi Moh. Iqbal, Moh. Muliati Muliati Muliati, Muliati Nina Yusnita Yamin Nurdin, Jurana NURUL ANNISA Oneng, Muthia Yogelina Parwati, Ni Made Suwitri Prayoga, Wahyu Imam Rahayu Indriasari Ridwan, Ridwan Rika Febby Rhamadhani Salsabila Selmita Paranoan Sugianto Sugianto Tanra, Andi Ainil Mufidah Totanan, Chalarce Yamin , Nina Yusnita Yamin, N