Optimalisasi Laporan Keuangan Berbasis Pivotable pada Badan Usaha Milik Desa

(Aplikasi pada BUMDes Bahtera, Desa Mertoyudan, Kecamatan Mertoyudan, Kabupaten Magelang)

Authors

  • Veni Soraya Dewi Universitas Muhammadiyah Magelang
  • Azmia Salsabilla Universitas Muhammadiyah Magelang
  • Anggun Dwi Cahyani Universitas Muhammadiyah Magelang
  • Tifa Anggun Hapsari Universitas Muhammadiyah Magelang
  • Amalia Susanti Universitas Muhammadiyah Magelang

DOI:

https://doi.org/10.30656/ka.v5i1.4260

Keywords:

KKN Tematik, Laporan Keuangan BUMDes, Pivotable

Abstract

This Thematic Real Work Lecture aims to improve the financial performance of BUMDes through the preparation of financial reports with Pivotables. This activity was carried out at BUMDes Bahtera located on Jalan Sudiro, Mertoyudan, Magelang. Problems that arise include limited human resources, the preparation of BUMDes financial reports is still done manually, the cost of goods sold calculation system is not in accordance with SAK, the business subunits owned by BUMDes are still limited. In order to overcome these problems, the Thematic KKN team conducted socialization, training, and assistance in making financial reports using pivotables to BUMDes management, especially treasurers and sales staff. The results achieved in this Thematic KKN activity are the increased knowledge and skills of BUMDes Bahtera management regarding the preparation of pivotable-based financial reports. From the results of these activities, it is expected that the preparation of pivotable financial reports will be carried out consistently so that it will improve the quality of financial reports.

References

Lydia Pascasia, R. C., & Erbito, Y. (2020). Rancangan Model Manajemen Bumdes Pada Desa Seren Selimbau Kabupaten Bengkayang. Business, Economics and Entrepreneurship, 2(1), 39–47. https://doi.org/10.46229/b.e.e..v2i1.135
Nursetiawan, I. (2018). Strategi Pengembangan Desa Mandiri Melalui Inovasi Bumdes. Jurnal Ilmiah Ilmu Pemerintahan, 4(2), 72–81.
Undang-undang Nomor 6 tahun 2014 tentang Desa, Republik Indonesi 1 (2014). https://doi.org/10.1145/2904081.2904088
Ramadana, C. B., Ribawanto, H., & Suwondo. (2010). Keberadaan Badan Usaha Milik Desa (BUMDes) sebagai Penguatan Ekonomi Desa. Jurnal Administrasi Publik (JAP), 1(6), 1068–1076.
Susilo, B., & Purnamasari, N. (2016). Potensi dan Permasalahan yang Dihadapi Badan Usaha Milik Desa (BUM Desa). 1–8.

Downloads

Published

2023-01-02

Issue

Section

Articles