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Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
STUDI KASUS CV SABILA MULTI KREASINDO : AKUNTANSI KEPERILAKUAN DALAM BRANDING, PEMBIAYAAN, PERSEPSI PASAR, DAN EKSPANSI UMKM Cahyaningtyas, Venia; Kurniawan, Faizal Tri; Mabruri, Muhammad; Irfanniah, Zahrotun; Wulandari, Erika
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2452

Abstract

This research delves into how behavioral accounting aids in comprehending branding strategies, financial choices, market perceptions, and expansion efforts of micro, small, and medium enterprises (MSMEs), particularly through a case study of CV. Sabila Multi Kreasindo, a crafts exporter located in Magelang, Indonesia. The study is driven by the crucial role MSMEs play in bolstering economic progress and international competitiveness, despite challenges with limited resources, branding issues, and uncertainty in decision-making. Employing qualitative research methods like interviews, observations, and documentation, the study reveals that bounded rationality influences decisions such as avoiding bank loans, depending on buyer down payments, and concentrating on Business-to-Business (B2B) marketing. Findings show that rigorous quality control and adaptable risk management reinforce trust-based buyer relationships, while cautious expansion reflects a risk-averse mindset. The study concludes that behavioral accounting provides important insights for developing adaptive strategies, enhancing knowledge on MSME sustainability in global markets.