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All Journal Jurnal Abdimas Sangkabira Jurnal Wicara Desa
Hamdayani, Septya
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENINGKATAN KAPASITAS PENGELOLA BUMDESA DALAM PENYUSUNAN LAPORAN KEUANGAN MELALUI PELATIHAN APLIKASI AKUNTANSI BUMDESA Lestari, Sabrina Ayu; Raodah, Siti; Sari, Sri Maunanda; Hamdayani, Septya; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2117

Abstract

Pengelolaan laporan keuangan yang akuntabel merupakan kewajiban setiap BUMDesa sesuai dengan Kepmendesa No.136 Tahun 2022. Namun, pada praktiknya masih banyak pengelola BUMDesa yang mengalami keterbatasan dalam aspek pemahaman akuntansi dan penggunaan teknologi pencatatan, termasuk di BUMDesa Periri Anyar, khususnya unit TPS3R. Permasalahan utama yang dihadapi adalah pencatatan transaksi yang masih dilakukan secara manual dengan Excel tanpa struktur akuntansi yang tepat. Fokus pengabdian ini adalah meningkatkan kapasitas pengelola dalam menyusun laporan keuangan yang sistematis dan sesuai standar akuntansi melalui pelatihan aplikasi akuntansi BUMDesa berbasis Excel. Metode kegiatan terdiri dari observasi dan wawancara awal, penyusunan laporan keuangan berdasarkan data transaksi riil menggunakan aplikasi Excel BUMDesa, serta pelatihan penggunaan aplikasi tersebut. Hasil kegiatan menunjukkan bahwa aplikasi akuntansi BUMDesa mampu memfasilitasi proses pencatatan dan penyusunan laporan keuangan secara otomatis mulai dari jurnal umum, buku besar, neraca saldo, hingga laporan keuangan utama (Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Posisi Keuangan, dan Laporan Arus Kas).
OPTIMALISASI POTENSI LOKAL DAN KEARIFAN BUDAYA DALAM MEWUJUDKAN KEMANDIRIAN DAN KEBERLANJUTAN PEMBANGUNAN DI DESA SOKONG KECAMATAN TANJUNG KABUPATEN LOMBOK UTARA Isnawati, Isnawati; Nurjannah, Alifah Siti; Agustin, Baiq Wilmalia; Riadah, Siti; Alfisahari, Andrea; Andriansyah, Diky; Deviani, I Gusti Ayu Shirin Kartika; Hamdayani, Septya; Yani, Indri Rachma; Rustan, Rustan; Simanjuntak, Rahel Tiona Gracella
Jurnal Wicara Vol 3 No 6 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/3gb0y743

Abstract

Sokong Village, Tanjung District, North Lombok Regency, boasts local potential, including natural resources in the livestock sector, trigona honey cultivation, and a wealth of cultural wisdom, which serve as key assets for village development. The University of Mataram's 2025 Community Service Program for Village Empowerment (KKN-PMD) implemented a series of community empowerment activities using an educational and participatory approach. Core activities included training in fermented feed and healthy livestock care to increase livestock productivity, training in trigona honey bee cultivation integrating care techniques and digital marketing, and the development of a culture-based tourism village through local wisdom mapping, cultural performances, and digital promotion training. Additionally, additional programs such as fun classes for children, nutrition education at integrated health posts (Posyandu), village administration assistance, and Independence Day celebrations have had a positive multidimensional impact. Program results demonstrated improved technical skills, the formation of independent trigona honey business groups, and an increased village appeal as a cultural tourism destination. This program has successfully promoted community economic independence and the preservation of cultural values ​​as a foundation for the sustainable development of Sokong Village.
Co-Authors Agustin, Baiq Wilmalia Alfisahari, Andrea Andriansyah, Diky Deviani, I Gusti Ayu Shirin Kartika Isnawati Isnawati Lestari, Sabrina Ayu Nurjannah, Alifah Siti Raodah, Siti Riadah, Siti Rr. Sri Pancawati Martiningsih Rustan, Rustan Sari, Sri Maunanda Simanjuntak, Rahel Tiona Gracella Yani, Indri Rachma