Tujuan kegiatan pengabdian masyarakat (abdimas) ini adalah untuk mendampingi penyusunan kebijakan akuntansi bagi Badan Usaha Milik Desa (BUMDes) Tirta Mandiri. Kebijakan akuntansi disesuaikan dengan Standar Akuntansi Keuangan (SAK) untuk Entitas Tanpa Akuntabilitas Publik (ETAP). Kegiatan abdimas dilakukan pada periode Januari sampai Juli 2019. Untuk menyusun kebijakan akuntansi, kami melakukan studi pendahuluan, wawancara dengan narasumber dan pelaku usaha BUMDes dan Forum Grup Discussion (FGD). Hasil kegiatan berupa kebijakan akuntansi yang sesuai dengan SAK ETAP seperti yang diamanatkan Peraturan Desa dan Anggaran Dasar/Anggaran Rumah Tangga BUMDes. Kebijakan akuntansi tersebut memuat karakeristik umum pelaporan keuangan, prinsip dasar pelaporan keuangan, kebijakan akuntansi penting dan bentuk laporan keuangan yang dihasilkan oleh BUMDes Tirta Mandiri.
Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics specifically regional assets, dependency level, the size of area, population, and local government work unit (SKPD).
Badan Usaha Milik Desa (BUM Desa) didirikan untuk meningkatkan kesejahteraan masyarakat desa. Salah satu prinsip dalam pengelolaan BUM Desa adalah partisipasi masyarakat. Saat ini BUM Desa tumbuh pesat namun masih sedikit BUM Desa yang sukses. Penelitian ini merupakan penelitian kualitatif deskriptif studi kasus yang mengambarkan bagaimana pola partisipasi masyarakat dalam pengelolaan BUM Desa Tirta Mandiri Ponggok. Hasil penelitian menunjukkan partisipasi masyarakat pada BUM Desa Tirta Mandiri Ponggok dilaksanakan dengan pola yang luas mulai dari perencanaan, pelaksanaan, pertangungjawaban, dan kepemilikan modal. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola BUM Desa dalam melaksanakan partisipasi masyarakat.
This study aimed to determine the effect of recruitment and training with HR competencies as an intervention, as well as rewards on the performance of village-owned enterprises (BUM Desa), in the province of East Java. The population in this study was all BUM Desa in the province of East Java. Questionnaires were distributed to respondents electronically using online media, with a total of 59 respondents. This study was a quantitative study using descriptive statistical analysis and inferential statistics. This study used the Structured Equation Model Partial Least Square (SEM PLS) which was processed with the SMART PLS version 4 application. Before the analysis, the outer model was tested through validity and reliability tests. Furthermore, the structural model test was carried out with the Inner Model Test which was divided into the R-Square test, Path Coefficient, T-Statistics Test (Bootstrapping), Predictive Relevance, and Fit Model. The processing results showed that the recruitment and training variables had a significant positive effect on the performance of BUM Desa through HR competencies. Likewise, the reward variable, which is an integral part of HR management, had a significant positive effect on the performance of BUM Desa. In general, this research could prove the hypothesis that has been previously set by the researcher.
Pertumbuhan ekonomi menjadi salah satu indikator kesejahteraan masyarakat suatu negara. Semakin tinggi pertumbuhan ekonomi menunjukkan bahwa perekonomian semakin berkembang. Pertumbuhan ekonomi dipengaruhi oleh banyak faktor. Penelitian ini bertujuan untuk menganalisis pengaruh ekspor, penanaman modal asing, dan dana perimbangan yang diterima oleh pemerintah daerah terhadap pertumbuhan ekonomi. Penelitian ini menggunakan produk domestik bruto sebagai indikator pertumbuhan ekonomi. Sedangkan untuk variabel ekspor, penanaman modal dan dana perimbangan digunakan nilai nominal dari kegiatan tersebut agar lebih mudah dipahami. Data penelitian menggunakan data tahun 2015 – 2019 untuk 34 provinsi yang ada di Indonesia. Alat analisis yang digunakan adalah regresi berganda dengan model fixed effect. Hasil penelitian menunjukkan bahwa variabel ekspor, dana alokasi umum, dan dana bagi hasil berpengaruh positif signifikan terhadap pertumbuhan ekonomi. Sedangkan penanaman modal asing tidak berpengaruh terhadap pertumbuhan ekonomi begitu juga dengan dana alokasi khusus yang mempunyai efek negatif.
The study examined the relationship between community participation and information technology on the performance of village-owned enterprises (BUM Desa) with innovation as an intervening variable. Data was obtained through questionnaires distributed to BUM Desa managers in the East Java region. Questionnaires were distributed online through the East Java Village BUM Forum Whatsapp Group. Filling in the questionnaire was carried out from August to September 2022. The number of respondents who entered was 59 respondents consisting of Directors, Secretaries, Treasurers, and BUM Desa staff. The research model uses the Structural Equation Model - Partial Least Square (SEM PLS). Data processing is used with SMART PLS4. Testing is carried out in two stages, namely testing the outer model and inner model. The results of the study show that community participation and innovation affect the performance of BUM Desa. While information technology does not significantly affect the performance of BUM Desa. However, information technology and community participation jointly affect the performance of BUM Desa through innovation.Keywords: Community Participation, Information Technology, Innovation, Performance, BUM Desa
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