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All Journal Jurnal Pengabdian Kepada Masyarakat (Mediteg) Worksheet : Jurnal Akuntansi
Deafatunnizwa Ulfida
Politeknik Negeri Tanah Laut
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024 Endang Permata Sari; Noor Amelia; Rizky Mega Arini; Deafatunnizwa Ulfida; Muhammad Akbar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.7175

Abstract

Transparent and accountable financial management is an essential requirement for the sustainability of Village-Owned Enterprises (BUMDes) towards improving the rural economy institutions. Many BUMDes, however, remain challenged in organizing proper financial reporting in accordance with established standards, including BUMDes Maritim Jaya in Tanah Bumbu Regency. This study focuses on explaining the steps involved in preparing financial reports at BUMDes Maritim Jaya based on the Ministry of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 136 of 2022 concerning Guidelines for Preparing BUMDes Financial Reports. A qualitative descriptive method with quantitative data was employed, using observation and documentation techniques for data collection. The results indicate that after assistance and the implementation of standardized financial report formats, all financial transactions were recorded systematically, fixed assets were inventoried and depreciated, and comprehensive financial reports—including income statements, changes in equity, financial position reports, and notes to the financial statements—were successfully prepared. The application of these standards contributed to enhancing transparency and accountability in BUMDes financial management. Nevertheless, BUMDes Maritim Jaya still experienced losses as revenues were insufficient to cover operational expenses and asset depreciation. This study is projected to provide a useful reference for applying accounting standards at the village level and to strengthen BUMDes financial governance.
Penguatan Kapasitas Pengelola Keuangan Yayasan Binaan PT. Arutmin Indonesia Tambang Kintap Nor Rahma Rizka; Noor Amelia; Deafatunnizwa Ulfida; Radna Nurmalina; Ika Ila Nurhuddah
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 11 No. 1 (2026): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v11i1.392

Abstract

Pengelolaan dana Corporate Social Responsibility (CSR) yang akuntabel menjadi tantangan utama bagi Yayasan Pengembangan dan Pemberdayaan Masyarakat Kintap (PPMK) sebagai mitra binaan PT Arutmin Tambang Kintap. Keterbatasan kapasitas pengelola dalam penyusunan laporan keuangan menyebabkan lemahnya transparansi dan akuntabilitas lembaga. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan pengelola yayasan dalam menyusun laporan keuangan sederhana berbasis Excel sesuai prinsip ISAK 35. Metode pelaksanaan dilakukan melalui workshop interaktif yang melibatkan 19 peserta dari yayasan binaan, difasilitasi oleh empat dosen dan dua mahasiswa. Peserta diperkenalkan pada format laporan keuangan yang meliputi laporan aktivitas, perubahan aset neto, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam penerapan format laporan keuangan yang lebih sistematis dan akuntabel. Kegiatan ini berkontribusi terhadap penguatan tata kelola keuangan lembaga dan mendukung keberlanjutan program CSR di wilayah binaan.
Co-Authors Endang Permata Sari Ika Ila Nurhuddah Muhammad Akbar Noor Amelia Nor Rahma Rizka Nurmalina, Radna Rizky Mega Arini