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Penerapan Sistem Laporan Keuangan Berbasis Excel dalam Rekonstruksi Laporan Keuangan Pada BUMDes Trijaya Desa Balung Lor Kabupaten Jember Ameilia, Siti Nur; Istiqomah, Galuh; Amalia, Zida Rizqi; Damayanti, Roro Indira; Artanti, Amanda Eka; Hotimah, Usnul; Wijayanti, Rahma Rina
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.v3i3.4775

Abstract

Pembangunan ekonomi desa merupakan salah satu prioritas dalam mewujudkan keseimbangan pembangunan nasional. Badan Usaha Milik Desa (BUMDes) berperan strategis sebagai penggerak ekonomi lokal, namun banyak di antaranya menghadapi tantangan dalam tata kelola keuangan, termasuk BUMDes Trijaya di Desa Balung Lor, Kabupaten Jember. Penelitian ini bertujuan untuk merekonstruksi laporan keuangan BUMDes melalui penerapan sistem berbasis Microsoft Excel sebagai solusi yang sederhana, terjangkau, dan adaptif terhadap kondisi lokal. Metode yang digunakan meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi terhadap pengelolaan laporan keuangan menggunakan Excel. Hasil menunjukkan bahwa sistem ini mampu meningkatkan efisiensi pencatatan, transparansi, dan akuntabilitas laporan keuangan. Selain itu, pelatihan dan pendampingan yang dilakukan berhasil meningkatkan pemahaman dan keterampilan pengurus BUMDes dalam mengelola laporan keuangan secara sistematis. Kesimpulannya, penerapan sistem berbasis Excel merupakan langkah awal yang efektif dalam membangun tata kelola keuangan desa yang profesional dan dapat direplikasi oleh BUMDes lain dengan kondisi serupa.
PENGARUH PENGGUNAAN MEDIA SMART LITTLE BOARD TERHADAP KEMAMPUAN MENGENAL HURUF HIJAIYAH USIA 5-6 TAHUN DI PAUD AL IKHWAN SERI BANDUNG OGAN ILIR Istiqomah, Galuh; Imtihana, Aida; Cindrya, Elsa
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42638

Abstract

The ability to recognize Arabic letters (Hijaiyah) is a fundamental skill that is crucial for early childhood as an initial stage in reading the Qur’an, as well as supporting their language and cognitive development. However, observations at PAUD Al Ikhwan Seri Bandung, Ogan Ilir, showed that the ability of children aged 5-6 years to recognize Hijaiyah letters is still relatively low. This condition is caused by the limited and less engaging learning media, which easily makes children feel bored. Based on this, the purpose of this study is to determine: (1) the initial ability of children to recognize Hijaiyah letters before using the Smart Little Board, (2) the children’s ability after the implementation of the Smart Little Board, and (3) the extent to which this media influences the improvement of Hijaiyah letter recognition in children aged 5-6 years at PAUD Al Ikhwan Seri Bandung, Ogan Ilir. This research used a quantitative approach with an experimental method and a one-group pretest-posttest design. The subjects of the study involved 15 children in group B1. Data were collected through tests and observations, then analyzed using validity and reliability tests, normality and homogeneity tests, as well as hypothesis testing using the Paired Samples T-Test. The results of the study showed an improvement in children’s ability to recognize Hijaiyah letters after using the Smart Little Board. The improvement was evident from the comparison between pretest and posttest scores. The hypothesis test showed a significance value (2-tailed) = 0.000, meaning 0.000 < 0.05, so H₀ was rejected and Hₐ accepted. This confirms that the use of the Smart Little Board has a significant effect on the ability of children aged 5-6 years at PAUD Al Ikhwan Seri Bandung, Ogan Ilir to recognize Hijaiyah letters.