Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi  Unit Usaha BUMDes Mitra Warga Desa Kesiman

Rizky Eriandani; Fidelis Arastyo Andono; Dianne Frisko  Koan; Muhammad Wisnu  Girindratama; Esti Dwi  Rinawiyanti

doi:10.23887/ijcsl.v7i1.54662

Authors

Rizky Eriandani Universitas surabaya http://orcid.org/0000-0003-0280-542X
Fidelis Arastyo Andono Universitas Surabaya
Dianne Frisko Koan Universitas Surabaya
Muhammad Wisnu Girindratama Universitas Surabaya
Esti Dwi Rinawiyanti Universitas Surabaya

DOI:

https://doi.org/10.23887/ijcsl.v7i1.54662

Keywords:

pencatatan keuangan, laporan aset, unit usaha bumdes

Abstract

Pencatatan Akuntansi merupakan hal krusial bagi semua usaha. BUMDes Mitra Warga, Desa Kesiman memiliki empat unit usaha, yaitu unit kebersihan, unit penyediaan air bersih, unit pasar, dan unit loreomah (café dan restaurant). Berdasarkan hasil survey awal dengan mitra, diketahui bahwa BUMDes hanya memiliki pencatatan manual, belum memiliki laporan keuangan, dan unit usaha juga belum mengidentifikasi aset yang dimiliki. Oleh karena itu, tim pengabdian ubaya bertujuan memberikan pendampingan untuk meningkatkan pengetahuan dan kualitas pencatatan keuangan unit usaha BUMDes Desa Kesiman. Kegiatan pengabdian dilakukan dengan pendekatan wawancara, pelatihan literasi keuangan, dan pendampingan praktik akuntansi. Pelatihan akuntansi wajib diikuti oleh seluruh pengurus unit usaha BUMDes, beserta bendahara Desa. Selanjutnya, pendampingan dilakukan untuk setiap unit usaha yang diadakan secara rutin. Hasil evaluasi pelatihan menunjukkan bahwa pemahaman pesera meningkatkan. Hasil kegiatan pendampingan berhasil mendorong unit usaha untuk mulai mengidentifikasi dan mencatat asetnya, serta merapikan pencatatan keuangannya. Dari pencatatan unit usaha yang telah rapi, diharapkan membantu BUMDes dalam menyusun laporan keuangan sederhana, agar dapat dipahami semua pengguna laporan.

References

Agyapong, D., & Attram, A. B. (2019). Effect of owner-manager’s financial literacy on the performance of SMEs in the Cape Coast Metropolis in Ghana. Journal of Global Entrepreneurship Research, 9(1), 67. https://doi.org/10.1186/s40497-019-0191-1. DOI: https://doi.org/10.1186/s40497-019-0191-1

Alkadafi, M. (2014). Penguatan Ekonomi Masyarakat Melalui Pengelolaan Kelembagaan Badan Usaha Milik Desa Menuju Asean Economic Community 2015. Jurnal El-Riyasah, 5(1), 32–40. https://doi.org/10.24014/jel.v5i1.656. DOI: https://doi.org/10.24014/jel.v5i1.656

Altin, M., & Yilmaz, R. (2022). Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study. International Journal of Public Administration, 45(11), 819–833. https://doi.org/10.1080/01900692.2021.1894576. DOI: https://doi.org/10.1080/01900692.2021.1894576

Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., Solikin, A., Suhendra, M., Saputra, A. H., Ariutama, G. A., Djunedi, P., Rahman, A. B., & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394. https://doi.org/10.1016/j.jrurstud.2020.08.052. DOI: https://doi.org/10.1016/j.jrurstud.2020.08.052

Aritenang, A. (2021). The Role of Social Capital on Rural Enterprises Economic Performance: A Case Study in Indonesia Villages. SAGE Open, 11(3). https://doi.org/10.1177/21582440211044178. DOI: https://doi.org/10.1177/21582440211044178

Aswar, K., Ermawati, E., & Julianto, W. (2021). Implementation of accrual accounting by the Indonesian central government: An investigation of social factors. Public and Municipal Finance, 10(1), 151–163. https://doi.org/10.21511/pmf.10(1).2021.12. DOI: https://doi.org/10.21511/pmf.10(1).2021.12

Badaruddin, B., Kariono, K., Ermansyah, E., & Sudarwati, L. (2021). Village community empowerment through village owned enterprise based on social capital in North Sumatera. Asia Pacific Journal of Social Work and Development, 31(3), 163–175. https://doi.org/10.1080/02185385.2020.1765855. DOI: https://doi.org/10.1080/02185385.2020.1765855

Bui, N. T., Le, O. T. T., & Nguyen, P. T. T. (2020). Management accounting practices among Vietnamese small and medium enterprises. Asian Economic and Financial Review, 10(1), 94–115. https://doi.org/10.18488/journal.aefr.2020.101.94.115. DOI: https://doi.org/10.18488/journal.aefr.2020.101.94.115

Costa, E., & Andreaus, M. (2020). Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project. Journal of Public Budgeting, Accounting and Financial Management, 33(3), 289–313. https://doi.org/10.1108/JPBAFM-02-2020-0012. DOI: https://doi.org/10.1108/JPBAFM-02-2020-0012

Cucinelli, D., Trivellato, P., & Zenga, M. (2019). Financial literacy: The role of the local context. Journal of Consumer Affairs, 53(4), 1874–1919. https://doi.org/10.1111/joca.12270. DOI: https://doi.org/10.1111/joca.12270

Din, M., Munawarah, M., Ghozali, I., Achmad, T., & Karim, F. (2022). Governance of Financial Management and Regulation-Based Fiscal Accountability. Journal of Governance and Regulation, 11(2), 116–123. https://doi.org/10.22495/jgrv11i2art10. DOI: https://doi.org/10.22495/jgrv11i2art10

Ergün, K. (2017). Financial literacy among university students: A study in eight European countries. International Journal of Consumer Studies, 42(1), 2–15. https://doi.org/10.1111/ijcs.12408. DOI: https://doi.org/10.1111/ijcs.12408

Febryani, H., Nurmalia, R., Lesmana, I. M. I., Ulantari, N. K. W., Dewi, D. P. Y. P., & Rizky, N. (2019). Keberadaan Badan Usaha Milik Desa (Bumdes) Sebagai Penguatan Ekonomi Desa Abiantuwung. Jurnal Ilmiah Akuntansi Dan Humanika, 8(1), 95–103. https://doi.org/10.23887/jinah.v8i1.19865. DOI: https://doi.org/10.23887/jinah.v8i1.19865

Gayo, S. B., Erlina, E., & Rujiman, R. (2020). Peranan Badan Usaha Milik Desa Dalam Meningkatkan Perekonomian Masyarkat Perdesaan. Media Komunikasi Geografi, 21(2), 202–209. https://doi.org/10.23887/mkg.v21i2.29805.

Hertel, C., Bacq, S., & Belz, F. M. (2019). It takes a village to sustain a village: A social identity perspective on successful community-based enterprise creation. Academy of Management Discoveries, 5(4), 438–464. https://doi.org/10.5465/amd.2018.0153. DOI: https://doi.org/10.5465/amd.2018.0153

Ibidunni, O., & Okere, W. (2019). Fair value accounting and reliability of accounting information of listed firms in Nigeria. Accounting, 5(3), 91–100. https://doi.org/10.5267/j.ac.2018.9.004. DOI: https://doi.org/10.5267/j.ac.2018.9.004

Kania, I., Anggadwita, G., & Alamanda, D. T. (2021). A new approach to stimulate rural entrepreneurship through village-owned enterprises in Indonesia. Journal of Enterprising Communities: People and Places in the Global Economy, 15(3), 432–450. https://doi.org/10.1108/JEC-07-2020-0137. DOI: https://doi.org/10.1108/JEC-07-2020-0137

Kriyantono, R., Laturrakhmi, Y. F., Swastikawara, S., & Ari, D. P. S. (2020). Penguatan Kapasitas Tata Kelola Keuangan dan Komunikasi pada Pelaksanaan Program Badan Usaha Milik Desa di Desa Gendro Pasuruan. Abdihaz: Jurnal Ilmiah Pengabdian Pada Masyarakat, 2(2), 36–45. https://doi.org/10.32663/abdihaz.v2i2.1420. DOI: https://doi.org/10.32663/abdihaz.v2i2.1420

Kulathunga, K. M. M. C. B., Ye, J., Sharma, S., & Weerathunga, P. R. (2020). How does technological and financial literacy influence SME performance: Mediating role of ERM practices. Information, 11(6), 297. https://doi.org/10.3390/info11060297. DOI: https://doi.org/10.3390/info11060297

Kurt, A. C. (2018). How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings. European Accounting Review, 27(3), 527–557. https://doi.org/10.1080/09638180.2017.1279556. DOI: https://doi.org/10.1080/09638180.2017.1279556

Le, T., Bui, T., Tran, T., & Nguyen, Q. (2020). Factors affecting the application of management accounting in Vietnamese enterprises. Uncertain Supply Chain Management, 8(2), 403–422. https://doi.org/10.5267/j.uscm.2019.10.003. DOI: https://doi.org/10.5267/j.uscm.2019.10.003

Li, J., Woods, J., & Wu, D. (2020). The impact of accounting training on small business performance and new technology adoption. International Journal of Management Practice, 13(1), 23–46. https://doi.org/10.1504/IJMP.2020.104067. DOI: https://doi.org/10.1504/IJMP.2020.104067

Lusardi, A. (2019). Financial literacy and the need for financial education: evidence and implications. Swiss Journal of Economics and Statistics, 155(1), 1–8. https://doi.org/10.1186/s41937-019-0027-5. DOI: https://doi.org/10.1186/s41937-019-0027-5

Mazzarol, T. (2014). Research review: A review of the latest research in the field of small business and entrepreneurship: Financial management in SMEs. Small Enterprise Research, 21(1), 2–13. https://doi.org/10.1080/13215906.2014.11082073. DOI: https://doi.org/10.1080/13215906.2014.11082073

Muthia, F., Novriansa, A., & Malinda, S. (2022). Pelatihan Manajemen Bisnis Dan Aplikasi Pengelolaan Keuangan Berbasis Telepon Pintar Pada BUMDes. CARADDE: Jurnal Pengabdian Kepada Masyarakat, 5(1), 56–62. https://doi.org/10.31960/caradde.v5i1.1344.

Nuak, F. S., Djani, W., & Kase, P. K. (2019). Saving and loan business management strategy of Satu Hati Village-Owned Enterprises (BUMDes). Journal of Sustainable Tourism and Entrepreneurship, 1(2), 165–178. https://doi.org/10.35912/joste.v1i2.290. DOI: https://doi.org/10.35912/joste.v1i2.290

Rachmiatie, A., Setiawan, F., Yuningsih, A., & Suja’i, I. S. (2023). Halal Tourism Village Potential Through Asset Based Community Development. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 7(1), 133–143. https://doi.org/10.29313/amwaluna.v7i1.11068.

Rahayu, R., Suryani, I. P., Karib, A., & Sari, V. G. (2022). Financial literacy of village owned enterprises (BUMDes) managers: A study of BUMNag managers in West Sumatra Province. Jurnal Kajian Manajemen Bisnis, 11(1), 29–43. https://doi.org/10.24036/jkmb.11650500.

Setyobakti, M. H., Istifadah, I., Awwaliyah, I., & Kasno, K. (2021). Financial Literacy and Entrepreneurial Finance In Bumdesa Management Study. Jurnal Ilmu Manajemen Advantage, 5(2), 71–78. https://doi.org/10.30741/adv.v5i2.766. DOI: https://doi.org/10.30741/adv.v5i2.766

Shyamala, G., & Mahesh, R. (2022). A Study on Financial Literacy and it’s Determinants among Millennials in Mysore City. International Journal of Scientific and Research Publications, 12(9), 289–295. https://doi.org/10.29322/ijsrp.12.09.2022.p12938. DOI: https://doi.org/10.29322/IJSRP.12.09.2022.p12938

Singla, A., & Mallik, G. (2021). Determinants of financial literacy: Empirical evidence from micro and small enterprises in India. Asia Pacific Management Review, 26(4), 248–255. https://doi.org/10.1016/j.apmrv.2021.03.001. DOI: https://doi.org/10.1016/j.apmrv.2021.03.001

Srirejeki, K. (2018). Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia. Jurnal Akuntansi, Manajemen Dan Ekonomi, 20(1), 5–10. https://doi.org/10.32424/1.jame.2018.20.1.1018. DOI: https://doi.org/10.32424/1.jame.2018.20.1.1018

Susanto, B., Susianti, E. N., Hidayati, D., Pangukir, S., & Mahfiroh, R. Y. (2022). Assistance in the preparation of financial reports and asset inventory at BUMDes Wringinputih. Community Empowerment, 7(6), 948–952. https://doi.org/10.31603/ce.6489. DOI: https://doi.org/10.31603/ce.6489

Thanh Liem, N. (2021). Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1923356. DOI: https://doi.org/10.1080/23311975.2021.1923356

Yang, S., Ishtiaq, M., & Anwar, M. (2018). Enterprise risk management practices and firm performance, the mediating role of competitive advantage and the moderating role of financial literacy. Journal of Risk and Financial Management, 11(3), 35. https://doi.org/10.3390/jrfm11030035. DOI: https://doi.org/10.3390/jrfm11030035

Yuliani, N. L., Darmawan, W., Arvakni, I., Marantika, S. D., Devi, N. M. R., & Kurniawati, K. (2021). Pengembangan dan Pemberdayaan BUMDes di Dusun Bebengan, Salaman, Magelang Guna Meningkatkan Perekonomian Masyarakat. Community Empowerment, 6(3), 343–346. https://doi.org/10.31603/ce.3854. DOI: https://doi.org/10.31603/ce.3854