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All Journal Jurnal Akademik Pengabdian Masyarakat Akuntansi dan Ekonomi Pajak: Perspektif Global
Afrijal Ramadani
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pendampingan Aplikasi Akuntansi pada Badan Usaha Milik Desa (BUMDes) Mitra Kencana Rofiud Darajah; Azka Dwi Fachrurazi; Andrian Putra; Ahmad Fauzain Al Kayyis; Meilinda Maulidya Widiyanti; Afrijal Ramadani; Dessy Putri Andini
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4722

Abstract

BUMDes Mitra Kencana plays a strategic role in fostering village economic development but faces challenges in financial management due to the use of manual recording systems. This community service program aims to enhance the capacity of BUMDes administrators through the implementation of a user-friendly accounting application that complies with standard practices. The method involved initial surveys, socialization, observation, and structured, ongoing technical assistance. The results indicate that BUMDes administrators were able to understand and utilize the accounting application for more efficient and accurate financial recording and reporting. Furthermore, the program facilitated the development of new business initiatives, such as clean water management. This assistance not only improved the professionalism of financial governance within BUMDes but also encouraged greater independence and transparency in decision-making.
Evaluasi Akuntabilitas dan Pengawasan Internal Program Budidaya Ikan Lele Berdasarkan Siklus Akuntansi Sektor Publik pada BUMDes Ajoeng Jaya Ana Rosalia; Dea Azzahrotu Dinji; Adinda Dwi Permatasari; Siti Risviana Nuruil Janah; Afrijal Ramadani; Septia Ningsih; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1772

Abstract

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.
Co-Authors Adinda Dwi Permatasari Ahmad Fauzain Al Kayyis Ana Rosalia Andrian Putra Azka Dwi Fachrurazi Dea Azzahrotu Dinji Dessy Putri Andini Meilinda Maulidya Widiyanti Oryza Ardhiarisca Prillinaya Yudhistira Rofiud Darajah Septia Ningsih Siti Risviana Nuruil Janah