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All Journal Santri: Journal of Student Engagement Hikamatzu Journal of Multidisciplinary Research
Hilda Novitasari
Politeknik Negeri Ujung Pandang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science

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Penyuluhan Strategi Keuangan Badan Usaha Milik Desa (Bumdes) dari Konsep Dasar Hingga Implementasi di Desa Sopuraa A. Musyarrafah Vetriyani; Anshar; Andi Zulkarnain; Abd Haris; Hilda Novitasari; Zulkifli
Santri : Journal of Student Engagement Vol. 5 No. 1 (2026): Santri : Journal of Student Engagement
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/santri.v5i1.2330

Abstract

The development of rural economies requires strengthening the governance of Village-Owned Enterprises (BUMDes) to be accountable, transparent, and sustainable. Desa Sopuraa has established a BUMDes to manage local potential in the agricultural sector and opportunities related to nickel mining. However, the management capacity of the administrators in financial management is still limited, resulting in suboptimal business performance. This Community Service Program aims to enhance the capacity of BUMDes Sopuraa's administrators through a series of outreach, practical workshops, case study discussions, and technical assistance over six months. The program's materials cover basic financial management concepts and strategies, the preparation of annual budgets (RAB), cash bookkeeping, simple financial reporting, and the application of principles of accountability and transparency. The main outputs include a BUMDes financial strategy module, planning and reporting documents (annual RAB, bookkeeping formats, and quarterly/annual report templates), and a report on the activities carried out. The targeted impact includes improving financial literacy among administrators, implementing a simple but effective record-keeping system (both manual and digital), changing management practices towards data-driven decision-making, and increasing public trust through standardized reporting practices. This program is expected to serve as a model for structured support to strengthen other BUMDes with similar characteristics.
Analisis Implementasi Green Accounting Terhadap Akuntabilitas Keuangan Dan Kinerja Csr Pada Perusahaan Sektor Pertambangan Di Kabupaten Kolaka Hilda Novitasari
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi green accounting terhadap akuntabilitas keuangan dan kinerja Corporate Social Responsibility (CSR) pada perusahaan sektor pertambangan di Kabupaten Kolaka. Pendekatan yang digunakan adalah studi literatur dan analisis dokumen terhadap sustainability report dan annual report PT Aneka Tambang Tbk (ANTAM) dan PT Vale Indonesia Tbk (Vale) tahun 2024. Hasil penelitian menunjukkan bahwa green accounting telah diimplementasikan dalam bentuk pengakuan biaya lingkungan, pengungkapan kewajiban reklamasi, dan pelaporan dampak ekologis secara sistematis. Implementasi ini berkontribusi pada peningkatan akuntabilitas keuangan melalui transparansi biaya lingkungan dan memperkuat kinerja CSR yang berbasis target keberlanjutan lingkungan dan sosial. PT ANTAM berfokus pada standar nasional dan GRI sedangkan PT Vale menunjukkan tingkat pelaporan lingkungan yang komprehensif dengan standar global. Secara keseluruhan, penerapan green accounting merupakan instrumen penting dalam mendukung bisnis pertambangan yang transparan, bertanggung jawab, dan berkelanjutan di Kabupaten Kolaka
Co-Authors A. Musyarrafah Vetriyani Abd Haris Andi Zulkarnain Anshar Zulkifli