Penerapan Sistem Keuangan BUMDESA Amanah Di Desa Karanganyar Kecamatan Plupuh, Sragen

Andy Dwi Bayu Bawono, Heppy Purbasari, Devi Afriyantari Puspa Putri, N. Nursiam, B. Witono
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Abstract

Law (UU) No. 6/2014 on Villages and its derivative regulations have changed and encouraged patterns of independence in villages, one of which is through the existence of Village-Owned Enterprises (BUMDesa) as a support for the village economy. Karanganyar Village, Plupuh Sub-district is one of the villages in Sragen Regency that has a BUMDesa as one of the pillars supporting Village Original Income (PADesa) named BUMDesa "Amanah" which was established in 2018. The objectives of this community service activity are (1) to assist partners (BUMDesa "Amanah") in preparing and implementing the Village Financial Management System using the BUMDesa Financial Management Application System, and (2) to assist the management of production and service management including drinking water quality testing. This activity uses the FGD method along with training in the preparation of financial reports which includes understanding the basics of accounting and assisting the production and service management of the PAM unit. The results obtained during community service activities are the determination of account names and account codes in accordance with SAK Etap, the application of the BUMDesa Amanah financial management system application, along with the results of the water testing laboratory. Community service activities at BUMDesa Amanah Karanganyar Village, Plupuh District, Sragen Regency have produced a BUMDesa financial management system that can be used to make integrated financial reports from each unit. In addition, this activity also produces water quality testing as a form of providing information to SR customers
BUMDESA Amanah 财务系统在斯拉根州普鲁普分区卡兰加亚尔村的实施情况
关于村庄的第 6/2014 号法律(UU)及其衍生法规改变并鼓励了村庄的独立模式,其中之一就是通过村办企业(BUMDesa)的存在来支持村庄经济。普鲁普(Plupuh)分区的卡朗亚尔(Karanganyar)村是斯拉根(Sragen)县拥有一家村办企业(BUMDesa)的村庄之一,它是支持村庄原始收入(PADesa)的支柱之一,名为 "阿曼"(Amanah)村办企业,成立于 2018 年。本次社区服务活动的目标是:(1)协助合作伙伴(BUMDesa "Amanah")使用 BUMDesa 财务管理应用系统准备和实施村庄财务管理系统;(2)协助生产和服务管理,包括饮用水质量检测。这项活动采用了 FGD 方法,同时还进行了编制财务报告的培训,包括了解会计基础知识和协助 PAM 单位的生产和服务管理。社区服务活动取得的成果包括根据 SAK Etap 确定账户名称和账户代码、应用 BUMDesa Amanah 财务管理系统应用程序以及水质检测实验室的结果。斯拉根地区普鲁普区卡朗安亚尔村(BUMDesa Amanah Karanganyar)的社区服务活动产生了一个 BUMDesa 财务管理系统,可用于编制各单位的综合财务报告。此外,该活动还进行水质检测,作为向 SR 客户提供信息的一种形式。
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