General Ledger Financial Reporting Administration Evaluation in Village-Owned Enterprises

For BUMDes (village-owned enterprise) managers, orderly financial records and reports are crucial matters to know the financial position of their business. Systematic financial record is a tool for making decisions regarding business development plans, as well as requirements for applying for capital or getting investors. The administrative system for recording BUMDes financial reports is mostly still manual which seems complicated and lengthy, so there are still many BUMDes managers who do not have financial reports in running their business. The purpose of this community service was to increase understanding and competence regarding accounting literacy for BUMDes managers. These community service partners were directors and treasurers of 27 BUMDes in Paciran and Karanggeneng districts. Community service activities were carried out through training and mentoring methods and attended by the BUMDes managers and treasurers. The training was conceptualized in the form of lectures, discussions, and practice of preparing financial statements. The results of this service indicated that there was an increase in the knowledge and skills of BUMDes managers regarding administration, rules, utilization of village asset,and financial bookkeeping. The output of science and technology achieved was practical knowledge of simple accounting, namely the preparation of financial reports in accordance with existing standards and regulations.

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.

There are still many Village-Owned Enterprises (VOE’s) in Indonesia that have not submitted financial reports in accordance with PDTT Village Ministerial Decree No. 136 of 2022. In fact, this is important to pay attention to because the financial reports at Village-Owned Enterprises will be used as economic decision making. This also happened to Village-Owned Enterprises Bojonggede Mandiri, the Village-Owned Enterprises has not submitted financial reports in accordance with the applicable Ministerial Decree. Therefore, the aim of this research is to implement Zahir Apps accounting software to assist in preparing financial reports for Village-Owned Enterprises Bojonggede Mandiri in accordance with PDTT Village Ministerial Decree No. 136 of 2022. The method used in this research is descriptive qualitative. Data collection techniques use two types of data sources, namely primary data and secondary data. Primary data consists of interviews, observations and documentation, while secondary data consists of Village-Owned Enterprises financial reports for the period October 2023 to March 2024. The data validity technique used is the data source triangulation technique and the data analysis technique used is data reduction, data display, and drawing conclusions. The results of this study indicate that VOE’s Bojonggede Mandiri has implemented financial reports in accordance with the applicable Ministerial Decree and Produced a profit and loss financial report, financial position reports and cash flow report using Zahir Apps. However, the VOE’s still doesn’t understand more deeply about the use of Zahir Apps. Namely by producing a profit and loss financial report, financial position report and cash flow report. Therefore, the researcher provides a draft Zahir Appa usage guidebook for VOE’s to use as a reference in preparing financial reports using Zahir Apps.

BUMDes or Village-Owned Enterprises are business entities originating from Village assets which are separated to manage assets, services, and other businesses for the greatest welfare of the Village community. BUMDes was formed in order to help villages increase village original income, through the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management, and Dissolution of Village-Owned Enterprises in which there is an explanation that the village government can establish BUMDes. According to Article 12 paragraph (3) of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 4 of 2014 that the BUMDes Operational Implementer is required to make Financial Reports of all business units every month as an accountability to the Village Government. So far, BUMDes managers have routinely reported as a form of their accountability. However, these financial reports are often not in accordance with what has been used as the proper standard for the Financial Reporting Guidelines/Accounting Standards. Therefore, it is necessary to hold socialization regarding the preparation of BUMDes financial and tax reports. This community service was carried out to 30 BUMDes in Junrejo District. The results showed that more than 40% of the participants felt helped by the event with this theme.

This study evaluates the implementation of accounting practices in Village-Owned Enterprises (BUMDes) in Awunio Village, Kolono District, Indonesia, focusing on compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a qualitative descriptive approach, data were collected through interviews with BUMDes management and documentation analysis. Findings reveal that BUMDes in Awunio Village has not fully adhered to SAK EMKM requirements, reporting only chair rental income and expenses without presenting a balance sheet, profit/loss statement, or financial notes. This deficiency stems from a lack of training on standardized financial reporting, limiting transparency and accountability. The study highlights the need for capacity-building initiatives to enhance financial literacy among BUMDes managers and align reporting practices with regulatory frameworks. Results underscore the importance of robust financial management in sustaining rural enterprises and achieving community economic development. The research contributes to the discourse on micro-enterprise governance in Indonesia and offers actionable insights for policymakers and practitioners seeking to improve rural financial ecosystems.

The program for preparing financial reports for Village Owned Enterprise (VoE) Sukamandi and Mempaya in East Belitung Regency in 2023 is a continuation of the 2022 community service program for Sukamandi Village and the first program in Mempaya Village using Excel application. The activities include training, visitation, consultation, and mentoring to prepare more VoE financial reports following standards, as well as to strengthen the human resource capacity of village officials whose role is to assist VoE in preparing financial reports using the automated Excel application. Advanced VoE Accounting Training was conducted offline for 2 days, and offline and online assistance for VoEs selected by the Social, Community, and Village Empowerment Office of East Belitung Regency was also achieved very well. The community service activity output target is a standardized financial report on VoE Sukamandi East Belitung that is meant to make VoE a more transparent and accountable entity. For VoE Mempaya, this activity initiated the preparation of financial reports in the development of its established business.

This study examines the role of Community Self-Help Facilitators (Penggerak Swadaya Masyarakat/PSM) in improving the quality of financial reporting in Village-Owned Enterprises (BUMDes) in Sleman Regency, Indonesia. The research adopts a qualitative case study approach, involving observation and in-depth interviews with 34 active PSMs. Findings reveal that PSMs play a strategic role in assisting BUMDes in complying with financial reporting standards mandated by the Ministry of Villages Regulation No. 136/2022. Their support includes providing technical guidance, enhancing accountability, and promoting transparency in financial management. However, several challenges were identified, including limited accounting competence among PSMs, insufficient and irregular training, weak internal governance within BUMDes, and inadequate local government support. The study concludes that a holistic approach is needed to improve financial reporting quality, including continuous training programs for PSMs and BUMDes managers, formal integration of PSM roles into village governance systems, the use of digital tools for financial recording, and stronger multi-stakeholder support. Public interest statements BUMDes often struggle to prepare standardized financial reports due to limited accounting skills. This study highlights the vital role of Community Self-Help Facilitators (PSM) in providing guidance and capacity building to improve financial transparency, accountability, and sustainability in rural governance and economic development.

This study aims to determine the effect of Human Resource Competence, Training on Preparation of Financial Statements and Use of Information Technology on the Quality of Financial Reports at BUMDes in Gianyar Regency. The population in this study were all BUMDes organizational management and village staff in charge of financial administration matters, totaling 342 people from 57 villages in Gianyar Regency. In this study, 171 participants were chosen using a purposive selection strategy and assessed using multiple linear regression analytic. According to the findings of this study, human resource competency has a beneficial influence on the quality of financial reports. Training in the creation of financial reports enhances their quality. The quality of financial reporting is improved by the use of information technology. Given the findings of the study, the Village Owned Enterprises (BUMDes) in Gianyar Regency will be able to offer regular training on how to create quality financial reports in the future. This is important to do as an effort to improve the competence of employees. Besides that, optimizing the use of information technology also important to support employees in compiling good financial reports.

Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports

Web-Based Financial Reports at Village-Owned Enterprise or Indonesian Badan Usaha Milik Desa (BUMDes) named Serdang Tirta Kencana (STK) is a web-based information system that functions to record financial transactions. The financial reporting system is used by BUMDes STK as a function of accountability for the use of funds, both to the village community and the Village Head. Building a Web-Based Financial Reporting Information System aims to (1) Administrative order. As a form of BUMDes STK's responsibility to the community in carrying out economic tasks. The capital that BUMDes STK has received must have a welfare impact on village communities. For this reason, every expenditure and income received by BUMDes STK must be recorded properly and correctly. (2) Prepare financial reports easily. The Web-Based Financial Report Information System was built in accordance with the needs of BUMDes STK. The involvement of BUMDes STK started from identifying problems in financial reports, analysis, to the information system design. BUMDes STK involvement aims to make the Web-based Financial Report Information System Application become easy to use. Users of the financial report application only need to input transactions; the application will automatically generate the resulting financial reports based on the entered transactions. The output targeted at community service was the Financial Report Information System Application for BUMDes.

Citation (2023), "Prelims", Caruana, J., Bisogno, M. and Sicilia, M. (Ed.) Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Bingley, pp. i-xxiv. https://doi.org/10.1108/978-1-80117-161-820231012

This study aimed to describe to the optimization of the role of village-owned enterprises which will increase the village original income. Management of village potential becomes the basic needs of economic growth and equity. Therefore, it is necessary to maximize the role of village-owned enterprises to increase village original income. The research objectives are to design and create a web-based village-owned enterprises governance digitization system and to design and create a web-based village-owned enterprises financial reporting digitization system. The research population is the village-owned enterprises in Siberida District, Indragiri Hulu Regency. The research sample is Berkah Bersama village-owned enterprises. The data collection technique used primary data and secondary data, namely conducting interviews with the directors and employees of village-owned enterprises, as well as the public as users of information. While secondary data are in the form of Standard Operating Procedures (SOP), ministerial regulations, series 7 village fund guidebooks on village-owned enterprises. The conclusion of this study is the achievement of the result of web-based software application to design a financial management application through e-village budgeting that can help village-owned enterprises managers make transparent and accountable financial reporting.

This research aims to evaluate the implementation of digitalization of financial reports in Village-Owned Enterprises (BUMDes) in Gunungsari District. Digitizing financial reports is an effort to increase transparency, accuracy and efficiency in BUMDes financial management. The research method used is a qualitative approach, which involves in-depth interviews with BUMDes managers in Gunungsari District and direct observation. The results of this research show that BUMDes in Gunungsari sub-district have implemented digital-based technology, but this is only for promotional and marketing activities, but for financial reports they still use a simple system.

This study aims to analyze the influence of accounting information technology and internal control systems on the financial reporting quality of BUMDes, as well as their implications for achieving the SDGs. Research on financial reporting quality has primarily focused on local government agencies and companies, rather than on BUMDes as hybrid village entities. The study population was all BUMDes in Magelang Regency, with a sample of 72 people involved in the preparation and reporting of BUMDes financial reports. The sampling technique used purposive sampling and data analysis was conducted using multiple linear regression. The results show that Accounting Information Technology and Internal Control Systems have a positive effect on the financial reporting quality of BUMDes. Improved financial report quality encourages transparency and accountability in BUMDes management, which contributes to strengthening village institutions and the economy.

Abstract” This study aims to see the readiness and acceptance of the use of computerized information systems in the preparation of BUMDes financial statements. This study is concerned with one of the problems encountered in Village-Owned Enterprises (BUMDes) is the difficulty in preparing financial statements in addition to the need to increase financial literacy. The preparation of financial statements can be prepared manually or with the help of a computerized system. The method used is quantitative with a sampling selection method with convenience sampling to BUMDes administrators in Jombang Regency, East Java Province. This study uses the TRAM (Technology Readiness Acceptance Model) Model with a proxy of seven variables, namely optimism or optimism, innovation or innovativeness, discomfort or discomfort and insecurity or insecurity, perceived usefulness, perceived ease of use or perceived ease of use and interest in applying it or intention to use. The results of the study showed that of the 11 hypotheses proposed with the results of 5 hypotheses accepted and the rest rejected. These results show that BUMDES' readiness to use computerized information systems still needs to be improved. This study also recommends the need to socialize the benefits of computerized financial report preparation so that the perception of BUMDes administrators towards technology increases. Keywords: TRAM; Financial Statement; Village-Owned Enterprises; Computerized Information Systems.