Strategi Pengelolaan BumDes di Pasar Terusan Kecamatan Muara Bulian Kabupaten Batang Hari Provinsi Jambi

Rury Rizki Handayani(1*), Zulkipli Zulkipli(2), Robby Erviando(3), Eva Setiarini Damanik(4), Riman Abimayu(5), Elsya Fitrianisa(6),


(1) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(2) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(3) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(4) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(5) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(6) Universitas Graha Karya Muara Bulian, Jambi, Indonesia
(*) Corresponding Author

Abstract


BumDes MANAGEMENT STRATEGY AT TERUSAN MARKET, MUARA BULIAN DISTRICT, BATANG HARI REGENCY, JAMBI PROVINCE.Village-Owned Enterprises (BUMDES) hold a strategic role in supporting village economic self-reliance; therefore, they require accountable and transparent financial management. BUMDes of Pasar Terusan Village still faces limitations in managers’ understanding of transaction recording and financial statement preparation. This community service activity aims to improve the financial management capabilities of BUMDes managers through the application of simple accounting. The methods used include training, mentoring, and hands-on practice in financial record-keeping. The materials cover the strategic role of BUMDes in village economic empowerment, professional and sustainable BUMDes management, as well as the stages of transaction recording and financial statement preparation. The results show an improvement in managers’ understanding of the accounting function and their ability to prepare simple financial statements in a more structured manner. This activity contributes to strengthening transparent and sustainable financial governance of BUMDes.

Keywords


Village-Owned Enterprises (BUMDes); Simple Accounting; Financial Management; Community Service; Village Governance

Full Text:

PDF

References


Badan Pusat Statistik. (2023). Statistik desa dan BUMDes Indonesia. Jakarta, Indonesia: BPS.

Hidayat, R., & Nurhayati, S. (2021). Penerapan akuntansi sederhana pada Badan Usaha Milik Desa (BUMDes). Jurnal Pengabdian Kepada Masyarakat, 5(2), 123–130.

Kasmir. (2019). Analisis laporan keuangan. Jakarta, Indonesia: RajaGrafindo Persada.

Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi. (2020). Petunjuk teknis pengelolaan Badan Usaha Milik Desa. Jakarta, Indonesia: Kemendes PDTT.

Kurniawan, D., & Mulyani, S. (2022). Peran BUMDes dalam pengembangan ekonomi kreatif desa. Jurnal Ekonomi Kreatif dan UMKM, 3(1), 20–28.

Lestari, S., & Wahyuni, T. (2023). Pendampingan penyusunan laporan keuangan sederhana pada BUMDes. Jurnal Pengabdian Ekonomi dan Bisnis, 7(1), 61–69.

Mulyadi. (2016). Sistem akuntansi. Jakarta, Indonesia: Salemba Empat.

Prasetyo, B., Nugroho, A., & Hapsari, R. (2023). Peningkatan kapasitas sumber daya manusia BUMDes melalui pelatihan keuangan. Jurnal Abdimas Nusantara, 6(2), 78–86.

Putri, D. A., Prasetyo, E., & Wibowo, A. (2022). Tata kelola dan kinerja keuangan BUMDes dalam mendukung ekonomi desa. Jurnal Ekonomi dan Pemberdayaan Masyarakat, 6(1), 45–54.

Rahayu, S., & Susanti, E. (2022). Pengelolaan keuangan BUMDes berbasis transparansi dan akuntabilitas. Jurnal Keuangan Publik dan Desa, 5(1), 15–24.

Saputra, I. M., Dewi, K. R., & Yasa, I. G. (2022). Pelatihan pencatatan keuangan sederhana bagi pengelola BUMDes. Jurnal Abdimas Desa, 4(1), 33–40.

Siregar, B., Suripto, B., Hapsoro, D., Lo, E. W., & Herowati, E. (2017). Akuntansi sektor publik. Jakarta, Indonesia: Salemba Empat

Sugiyono. (2022). Metode penelitian dan pengabdian kepada masyarakat. Bandung, Indonesia: Alfabeta.

Suryanto, T., & Wibowo, S. (2021). Peran BUMDes dalam meningkatkan kemandirian ekonomi desa. Jurnal Pembangunan Desa, 2(2), 101–110.

Utami, N. P., Sari, R. M., & Lestari, D. (2021). Akuntansi sederhana sebagai upaya peningkatan pengelolaan keuangan usaha desa. Jurnal Akuntansi Terapan, 3(2), 89–97.




DOI: 10.70095/dimasejati.v7i2.23648

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Rury Rizki Handayani Handayani, Zulkipli Zulkipli, Robby Erviando, Eva Setiarini Damanik, Riman Abimayu, Elsya Fitrianisa

Mailing Address:

Peta lokasi Pascasarjana UIN Siber Syekh Nurjati Cirebon

LP2M UIN Siber Syekh Nurjati Cirebon

Jl. Perjuangan By Pass Sunyaragi Kesambi Kota Cirebon
E-Mail: dimasejat@uinssc.ac.id

View on Google Maps

CC BY

DIMASEJATI: Jurnal Pengabdian Kepada Masyarakat is licensed under a Creative Commons Attribution 4.0 International License