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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Vanisa Nia Nur Ramadhani
Politeknik Negeri Jember
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Membedah Mekanisme Perencanaan Keuangan Desa:Antara Regulasi, Praktik Teknis, dan Realitas Lapangan di Desa Pakusari Ulfi Maratul Azizah; Vanisa Nia Nur Ramadhani; Fanesya Sintya Bella; Siti Anisa; Oryza Ardhiarisca; Prillinaya Yudhistira
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.107

Abstract

This research aims to analyze the financial management planning process of Pakusari Village and assess its conformity with the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research uses qualitative methods with a case study approach. Data was obtained through in-depth interviews, observation and documentation with the main informants, namely KAUR Finance and KAUR Pakusari Village Planning. The results of the research show that the financial management planning of Pakusari Village is in accordance with Permendagri Number 20 of 2018 and is carried out in a participatory, transparent and accountable manner, including in terms of document adjustments to regulations. Obstacles such as delays in proposals can be overcome through coordination with village officials. However, it was found that there were duplicate tasks due to limited human resources in Pakisari village, where the preparation of the RPJMDes and RKPDes was mostly carried out by the Head of Finance. This finding shows that village governance is running well, but in terms of the division of tasks and effectiveness it still needs to be strengthened further. The limitation of this research lies in the fact that the object studied in this research only focuses on one village so the results cannot be generalized. Further studies can be carried out in other villages to provide results and a broader picture regarding the implementation of village financial planning
Pendampingan Penyusunan Laporan Keuangan BUMDes Sektor Pariwisata Studi Kasus Pada BUMDes Badean Dwi Indriani Fidiastutik Wijaya; Fais Syah; Irwania Deby Dhea Puspita; Mudhi Nuriyati; Yashinta Putri Anggraini; Najwa Alifa; Vanisa Nia Nur Ramadhani
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.4658

Abstract

Artikel ini membahas kegiatan pendampingan penyusunan laporan keuangan pada BUMDes Badean, sebuah Badan Usaha Milik Desa yang bergerak di sektor pariwisata di Desa Badean, Kabupaten Jember. Permasalahan utama yang dihadapi adalah keterbatasan pemahaman pengurus terhadap prinsip akuntansi dasar dan kurang optimalnya pemanfaatan aplikasi keuangan yang tersedia. Pendekatan yang digunakan dalam kegiatan ini adalah metode deskriptif kualitatif dengan pengumpulan data primer melalui wawancara dan observasi, serta data sekunder dari dokumen laporan keuangan desa. Kegiatan pendampingan dilaksanakan secara bertahap, meliputi pengenalan, pemetaan data, penyesuaian sistem pelaporan, pembahasan hasil, hingga evaluasi akhir. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman pengurus terhadap pelaporan keuangan dan terbangunnya sistem pelaporan yang lebih tertib, akurat, serta sesuai standar akuntansi desa. Kesimpulan dari studi ini menegaskan bahwa pendampingan teknis dapat memperkuat tata kelola keuangan BUMDes, meningkatkan akuntabilitas, dan mendukung keberlanjutan usaha berbasis masyarakat. Model ini direkomendasikan sebagai acuan bagi pengembangan BUMDes lain di sektor serupa.
Co-Authors Dwi Indriani Fidiastutik Wijaya Fais Syah Fanesya Sintya Bella Irwania Deby Dhea Puspita Mudhi Nuriyati Najwa Alifa Oryza Ardhiarisca Prillinaya Yudhistira Siti Anisa Ulfi Maratul Azizah Yashinta Putri Anggraini