SOSIALISASI PENGELOLAAN KEUANGAN DAN AKUNTANSI BUMDES DESA PUNGGUK KETUPAK KECAMTAN MERINGI KELINDANG KABUPATEN BENGKULU TENGAH
Kata Kunci:
Potensi Desa, BUMDes, Pengelolaan KeuanganAbstrak
Desa memiliki potensi yang belum sepenuhnya dimanfaatkan, terutama karena keterbatasan modal untuk mengelola peluang yang ada. Hal ini menjadi perhatian pemerintah pusat, yang kemudian menerbitkan Undang-Undang Desa untuk memberikan kesempatan bagi desa agar dapat mengelola potensi tersebut secara mandiri dan profesional. Pembentukan Badan Usaha Milik Desa (BUMDes) diharapkan menjadi penggerak utama ekonomi desa dengan memaksimalkan pengelolaan sumber daya lokal. Namun, masih ada kendala dalam hal keterampilan pengelolaan keuangan dan akuntansi bagi SDM BUMDes. BUMDes diharapkan mampu memajukan ekonomi desa dan menciptakan lapangan kerja bagi warga setempat. Melalui kewajiban Tridharma perguruan tinggi, dosen turut berperan dalam pengabdian masyarakat dengan menawarkan solusi atas permasalahan ini. Di Desa Pungguk Ketupak, Kecamatan Merigi Kelindang, Kabupaten Bengkulu Tengah, terdapat potensi besar yang belum terkelola secara optimal. Dengan diadakannya sosialisasi tentang penyusunan laporan keuangan serta pendampingan berkelanjutan, diharapkan pengurus BUMDes akan lebih terampil dalam pengelolaan keuangan, sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP).
There is potential in the village which has so far been poorly managed village because the village does not yet have the capital to manage the existing potential. This matter is one of the highlights of the central government. Therefore, the Village Law was issued which gives villages the opportunity to manage the village themselves independently and professionally. The formation of a village business enterprise or commonly called an Agency Village-Owned Enterprises (BUMDes/BUMDesa) are expected to be the driving force this economy by maximizing the development of village potential There is. However, a further problem arises, namely Human Resources Problems (HR), the human resources owned by BUMDes are still low regarding financial management and BUMDes accounting. BUMDes is expected to be a driver of the village economy This will absorb as much labor as possible for village residents. That's why lecturers has the Tridharma obligations of higher education, one of which is doing community service to this community trying to provide solutions to these problems. PUNGGUK TUPAK VILLAGE MERINGI KELINDANG DISTRICT, CENTRAL BENGKULU DISTRICT has great potential but has not been managed well. With provide SOCIALIZATION regarding financial reports and provide assistance The village is continuously expected to have the output of BUMDes administrators competent in managing BUMDes, especially in the financial sector. This socialization provide material about financial reports that comply with financial accounting standards namely SAK-ETAP.