Strategi Pengelolaan BumDes di Pasar Terusan Kecamatan Muara Bulian Kabupaten Batang Hari Provinsi Jambi
DOI:
https://doi.org/10.70095/dimasejati.v7i2.23648Keywords:
Village-Owned Enterprises (BUMDes), Simple Accounting, Financial Management, Community Service, Village GovernanceAbstract
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.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.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Rury Rizki Handayani Handayani, Zulkipli Zulkipli, Robby Erviando, Eva Setiarini Damanik, Riman Abimayu, Elsya Fitrianisa

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright
The author(s) hold the copyright of the published article without restriction. This policy means that the journal allows the author(s) to hold and retain publishing rights without restrictions
Licensing
DIMASEJATI by https://syekhnurjati.ac.id/jurnal/index.php/dimasejati/index is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Â
Â
