IMPACTS: International Journal of Empowerment and Community Services
Vol. 3 No. 1 (2024)

Training on Financial Reporting of Badan Usaha Milik Desa (BUMDes) Acomplishing Good Coorporate Governance

Agus Wahyudin (Universitas Negeri Semarang)
Nanik Sri Utaminingsih (Universitas Negeri Semarang)
Maylia Pramono Sari (Universitas Negeri Semarang)
Ayu Martaning Yogi A (Universitas Negeri Semarang)



Article Info

Publish Date
27 Oct 2024

Abstract

ABSTRACT Purpose ­ This community service aims to create awareness of BUMDes administrator in Kecamatan Ungaran Barat about accounting, so they can prepare chart of accounts and financial statements. The main goal is BUMDes’s performance can be measured by stakeholders using credible financial statements. Methods - Methods used in this community service are planning, implementation, and evaluation. In the planning stage, the UNNES academic team coordinated with the Ungaran Barat BUMDes group, preparing participants and administrative documents. At the implementation stage, socialization was carried out by the team to participants about preparing reports for BUMDes. Finally, evaluation was carried out by measuring participants' understanding of the preparation of financial reports. Result and discussions – A total of 18 participants attended representing 6 BUMDes in West Ungaran. Each BUMDes was represented by 3 members of its management. Based on the survey results, only 1 BUMDes has been able to prepare, and have a financial report. The training and module distribution on BUMDes accounting, encouraged around 66% of the participants to start understanding about accounting and the importance of preparing financial statements for BUMDes. This is based on the observation during the discussion session. Conclusion – The awareness of BUMDEs managers about preparing financial statements can be built through this community service activity. At least, they understand the concept of accounting and the importance of preparing financial statements. However, it would be better if this activity is continued by monitoring on the implementation of the preparation of financial statements in each BUMDes.

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Journal Info

Abbrev

IMPACTS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

This journal publication aims to disseminate conceptual thoughts or ideas and problem solving that has been implemented in the field of community service. IMPACTS contains various service activities in dealing with and managing various potentials, obstacles, challenges and problems that exist in ...