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All Journal Katalogis Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pijar : Studi Manajemen dan Bisnis Journal of Management and Social Sciences Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Ekonomi dan Akuntansi Journal of Management and Social Sciences Sasambo: Jurnal Abdimas (Journal of Community Service)
Suryadi Samudera
Universitas Tadulako
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Optimalisasi Tata Kelolah Keuangan BUMDes Guna Mewujudkan Pemerataan Dan Pertumbuhan Ekonomi Desa Balaroa Pewunu Erwan Sastrawan Farid; Juliana Kadang; Muhammad Zeylo Auriza; Syamsul Bachri; Surayya Surayya; Suryadi Samudera
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 2 (2023): Mei
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i2.1192

Abstract

Bumdes (Badan Usaha Milik Desa) merupakan lembaga yang bertujuan untuk meningkatkan kesejahteraan masyarakat di desa melalui pengelolaan kegiatan ekonomi. Dalam pengelolaan keuangan Bumdes, perlu juga diperhatikan prinsip keuangan yang sehat, yaitu pengelolaan keuangan yang transparan, akuntabel, berkelanjutan, dan bertanggung jawab. Salah satu yang menjadi permasalahan BUMDes di Desa Balaroa Pewunu adalah terkait dengan tata kelolah keuangan dimana BUMDes dalam membuat laporan keuangannya masih dilakukan dengan cara tradisional yakni hanya berbasis buku kas keluar masuk, sehingga dari segi akuntabilitas pelaporan keuangan masih kurang akuntabel. Tujuan dari program Pengabdian kepada Masyarakat (PKM) ini adalah memberikan pelatihan penyusunan laporan keuangan berbasis excel. Kegiatan di laksanakan dengan dua metode yakni Transfer Pengetahuan (knowledge transfer) dan Model Community development yaitu pendekatan yang melibatkan mitra secara langsung sebagai obyek dan subyek dalam pelaksanaan PkM. Hasil pelatihan penyusunan laporan keuangan BUMDes berbasis excel pada perangkat desa dan pengelolah BUMdes Balaroa Pewunu, menunjukan semua peserta telah mampu mengoperasikan dan menyusun laporan keuangan BUMdes dari Pencatatan berupa jurnal sampai dengan dengan neraca dan laporan laba rugi. Rekomendasi berikutnya perlunya pelatihan ini dilakukan kembali namun dengan memberikan contoh tambahan berupa laporan keuangan konsolidasi, diman BUMDes pada umumnya memiliki berbagai jenis unit bisnis sehingga pelunya mengetahui penyusunan laporan keuangan konsolidasi Optimizing BUMDes Financial Management to Achieve Equity and Economic Growth in Balaroa Pewunu Village Bumdes (Badan Usaha Milik Desa) is an institution that aims to improve the welfare of the community in the village through the management of economic activities. In the financial management of Bumdes, it is also necessary to pay attention to sound financial principles, namely transparent, accountable, sustainable and responsible financial management. One of the problems of BUMDes in Balaroa Pewunu Village is related to financial management where BUMDes in making their financial reports are still carried out in a traditional way, namely only based on cash books in and out, so that in terms of financial reporting accountability is still less accountable. The purpose of this Community Service program (PKM) is to provide training in preparing excel-based financial reports. Activities are carried out with two methods, namely knowledge transfer and community development model, namely an approach that involves partners directly as objects and subjects in the implementation of PkM. The results of the training on the preparation of excel-based BUMDes financial reports on village officials and managers of BUMdes Balaroa Pewunu, showed that all participants were able to operate and compile BUMdes financial reports from recording in the form of journals to balance sheets and income statements. The next recommendation is the need for this training to be carried out again but by providing additional examples in the form of consolidated financial statements, where BUMDes generally have various types of business units so it is necessary to know the preparation of consolidated financial statements.  
Strategi Pengembangan Dan Inovasi Bisnis UD. Barokah Berbasis Sumber Daya Manusia Ari Arham Palaguna; Suryadi Samudra; Adfiyani Fadjar
Jurnal of Management and Social Sciences Vol. 1 No. 3 (2023): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i3.154

Abstract

Development of products and services to the community is the key to success in business ventures. UD. Barokah is a business that is engaged in meeting the primary needs of the community, namely in the form of selling various kinds of products, both in the form of sales of wholesale and retail. Sales have been carried out effectively by utilizing competitive business opportunities with various business plans. In achieving sales targets, UD Barokah carries out various strategies and innovations on an ongoing basis in order to maintain business existence and compete with other entrepreneurs. Efforts to build communication with customers through creating Whatshap groups and services in a timely manner are important keys in attracting and retaining customers.The main objective of this research is to find out the business strategies and innovations implemented by UD Barokah in achieving sales targets. The specific objective of this research is to learn to run a business, find out the factors that influence the development of UD Barokah's business, and make creations and innovations in developing business and market opportunities.
Co-Authors Abdul Kadir Adfiyani Fadjar Adfiyani Fadjar Akhmad Akhmad Ari Arham Palaguna Ari Arham Palaguna Erwan Sastrawan Harnida Wahyuni Adda Juliana Kadang Lusi Ketrin Memah Magdalena Palny Ma’dika Maikel Romy Rambunga Muh. Sarfandi Muhammad Zeylo Auriza Muliana Sri Astuti Rini Wahyuni Rio Widiawan Surayya Surayya Syamsul Bachri