cover
Contact Name
EUIS MUFAHAMAH
Contact Email
euis@malahayati.ac.id
Phone
+628974161604
Journal Mail Official
euis@malahayati.ac.id
Editorial Address
JL PRAMUKA NO 27 KEMILING BANDAR LAMPUNG 35153
Location
Kota bandar lampung,
Lampung
INDONESIA
Jurnal Bakti Masyarakat Manajemen
Published by Universitas Malahayati
ISSN : -     EISSN : 28087461     DOI : 1033024
Jurnal Bakti Masyarakat Manajemen accept writings about the results of community service or reflection on activities for the community that are closely related to the fields of Economics and Business, Engineering, Health, Social and other fields.
Articles 52 Documents
AKSELERASI PENGELOLAAN LAPORAN KEUANGAN BUM DESA JAWA TIMUR Nurhidayati, Nurhidayati; Priharjanto, Akhmad; Subroto, Imam; Ridwan Putri, Sandhyakalaning Jiwatami
Jurnal Bakti Masyarakat Manajemen Vol 5, No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Manajemen Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jbmm.v5i2.24254

Abstract

To strengthen financial governance in BUM Desa (Village Enterprises), the State Finance Polytechnic (PKN STAN), in collaboration with the Provincial Office of Community and Village Empowerment (DPMD) of East Java, implemented a community service program aimed at accelerating financial reporting capacity for BUM Desa. The program was carried out in three stages: (1) identification and profiling of BUM Desa practitioners, (2) capacity building through training and hands-on assistance based on the Financial Reporting Guidelines for BUM Desa (Ministerial Decree No. 136/2022) and an Excel-based accounting application, and (3) capacity strengthening through a Training of Trainers (ToT) scheme and a community of practice. The results show significant improvements in participants’ understanding of basic accounting, their ability to prepare financial statements, and the consistent application of accounting standards. The program also enhanced transparency and accountability in BUM Desa financial management. Challenges such as varying participant backgrounds, limited time availability, and technology-related constraints were addressed through practical learning approaches, intensive mentoring, and technical adjustments. Overall, this program contributes to the acceleration of creating auditable, transparent, and professionally managed BUM Desa that support sustainable rural economic development.Keywords: accounting, financial statement, human development
Pendampingan Program Revitalisasi Satuan Pendidikan SMAN 04 Metro, Provinsi Lampung Suharni, Suharni; Febrina, Rina; Oktavia, Amelia
Jurnal Bakti Masyarakat Manajemen Vol 5, No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Manajemen Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jbmm.v5i2.24286

Abstract

Sarana dan prasarana pendidikan yang memadai merupakan salah satu upaya untuk mewujudkan cita-cita Bangsa Indonesia untuk mencerdasakan kehidupan bangsa. Tanpa sarana dan prasarana pendidikan yang baik maka transformasi pendidikan akan terhambat, sehingga cita-cita luhur Bangsa Indonesia untuk mencerdaskan kehidupan bangsa sulit tercapai secara merata.  Program Prioritas Nasional Revitalisasi Sarana dan Prasarana Satuan Pendidikan merupakan manivestasi dari strategi untuk memenuhi kebutuhan sarana dan prasarana satuan pendidikan yang berkualitas melalui kegiatan rehabilitasi, pembangunan, dan penyediaan sarana dan prasarana satuan pendidikan. SMAN 4 Metro sebagai salah satu penerima bantuan Program Revitalisasi Satuan Pendidikan SMA Tahun 2025, perlu memastikan usia pakai bangunan sesuai rencana dengan memenuhi standar teknis konstruksi sekaligus standar fungsional pendidikan. Pengendalian proyek dilakukan dengan menerapkan Konsep Nilai (Earned Value) yaitu konsep yang menyajikan pengendalian proyek dengan mengintegrasikan biaya dan waktu. Komponen pengendalian proyek meliputi Budget Cost, Actual Cost, dan Earned Value yang disajikan dalam kurva hubungan waktu pelaksanaan dan progress pekerjaan. Pada masa akhir pendampingan Bulan Oktober 2025, Progress realiasi sebesar 83,46%. Hal tersebut lebih besar (surplus) 38,93% dibanding dengan progress rencana yaitu sebesar 44,53%.