AKUNTANSI BUMDES DI DESA JE’NEMADINGING KABUPATEN GOWA
DOI:
https://doi.org/10.31334/jks.v3i2.1276Keywords:
Accounting, Financial ReportsAbstract
Je’nemadinging village is one of the villages located in Pattalassang District, Gowa Regency. Since the existence of BUMDes in this area, all these transactions are only recorded when money comes in and money goes out with a simple count. BUMDes managers have never prepared financial reports as appropriate for a business-oriented entity. This is due to the lack of knowledge of managers because none of their educational backgrounds come from the economic sector. On the basis of the problems that occur with partners, this PKM program needs to be carried out. This PKM activity was carried out at the Je'nemadinging village office. The model used in the lecture method, tutorial method and discussion. The result of this PKM is that the BUMDes Management can make bookkeeping in the form of recording incoming and outgoing money in accordance with generally accepted rules. In addition, BUMDes management has understood the accounting for cash receipts, cash disbursements, sales and purchases to the preparation of financial reportsReferences
Anwar, A., & Amin, A. (2020). Dimensi Karakteristik Laporan Keuangan Pemerintah. e-Jurnal Akuntansi. https://doi.org/10.33369/j.akuntansi.10.3.223-230, 10(3).
Ferina, Z. I., Hanila, S., Fitriano, Y., Susanti, N., & Soleh, A. (2020). Peningkatan Pengelolaan Keuangan dan Akuntansi BUMDes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah. Jurnal Pengabdian Masyarakat Bumi Rafflesia, 3(1).
Junaid, A., Amiruddin, A., Muslim, M., & Arham, M. (2019). PKM Pendampingan Bimbingan Teknis Administrasi Keuangan Badan Usaha Milik Desa (Bumdes). Jurnal Pengabdian Bina Ukhuwah, 1(2).
Kusmayadi, D., Firmansyah, I., & Rahman, R. (2019). IbBM Penyusunan Laporan Keuangan Keuangan BUMDes dan Koperasi Nelayan di Desa Sancang Kabupaten Garut. Jurnal Pengabdian Siliwangi, 5(1).
Mahmudah, S. (2018). Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa (Studi Kasus : BUMDes Desa Sungon Legowo Bungah Gresik). Jurnal Ecoprenuer, 1(2).
Mispiyanti. (2020, Oktober). Pelatihan dan Pendampingan Pengelolaan Keuangan BUMDes“Desa Makmurâ€. Journal of Community Service and Empowerment, 1(1), 30-35.
Nugrahaningsih, P., Falikhatun, & Winarna, J. (2016). Optimalisasi Dana Desa Dengan Pengembangan Badan Usaha Milik Desa (Bum Des) Menuju Desa Mandiri. JAB. Jurnal Akuntansi Bisnis, 16(1), 37-45.
Nurhazana, & Wahyuni, E. S. (2020). Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model. Jurnal IAKP, 1(1), 41-46.
Nurniah, Sukriah, & Istiyana, A. (2019). IBM Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Pada BUMDes ASSAMATURU. Prosiding Seminar Nasional Penelitian&Pengabdian Kepada Masyarakat (pp. 389-394). Makassar: Politeknik Negeri Ujung Pandang.
Suryani, A. (2018, Oktober). Akuntansi dan Pengelolaan Dana Desa (Studi Kasus Desa Sungai Gelam Kecamatan Sungai Gelam Kabupaten Muaro Jambi). J-MAS (Jurnal Manajemen dan Sains), 3(2).
Titioka, B. M., Huliselan, M., Sanduan, A., Ralahallo, F., & Siahainenia, A. J. (2020, Juni). Pengelolaan Keuangan BUMDES di Kabupaten Kepulauan Aru. Jurnal Pengabdian Masyarakat JAMAK (Manajemen&Akuntansi), 3(1).
Undang-Undang No.6. (2014). Republik Indonesia. Jakarta.
Wirsa, I., & Prena, G. D. (2020). Keberadaan Bumdes Sebagai Pilar Pertumbuhan Ekonomi Desa Di Desa Telagatawang, Kecamatan Sidemen Karangasem. PARTA : Jurnal Pengabdian Kepada Masyarakat, 1(1), 7-12.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution--ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.