Desa Balesari Kecamatan Widusari Kabupaten Magelang dengan jumlah penduduk 2.725 ribu, terdiridari 1.377 penduduk perempuan dan 1.348 penduduk laki-laki, merupakan desa yang mata pencaharian terbanyak penduduk adalah petani. Pertanian di Desa Balesari merupakan pertanian tadah hujan yang panen hanya satu tahun sekali. Jumlah UKM di Desa Balesari sebanyak 105, yang bergerak di bidang usaha rumah tangga dan kerajinan. Dengan mengambil sample 50 UKM penelitian ini dilakukan. Penelitian ini bertujuan untuk mendiskripsikan pelaku usaha, jenis usahanya, usianya, tingkat pendidikan, omset dan keuntungan, besarnya modal dan kebutuhan modal, jumlah tenaga kerja dan system pengupahan serta permasalahan yang dihadapi. Metode yang digunakan untuk penelitian ini adalah penyebaran kuesioner kepada sample yang telah ditetapkan, kemudian hasilnya dilakukan tabulasi sesuai dengan kelompok pertanyaan. Data yang telah dikelompokan menurut jenisnya kemudian dilakukan analisis, Dari hasil pengumpulan data melalui penyebaran kuestener, diketahui bahwa di Desa Balesari usaha yang banyak dilakukan oleh masyarakat adalah usaha pembuatan besek(11 UKM) dan kepang (15 UKM), toko kelontong (5 UKM), makanan ringan (8 UKM) dan usaha karet (5 UKM). Omset dan keuntungan usaha sebagian besar masih di bawah Rp. 1 juta, dengan penggunaan modal terbesar masih dibawah Rp. 1 juta. Sebagian produksi masih berdasarkan pesanan. Pendidikan rata-rata UKM adalah sekolah menengah pertama.Rendahnya modal yang dimiliki dan tingkat pendidikan yang rendah menyebabkan masalah modal dan pemasaran menjadi masalah utama yang dihadapi pengusaha. Manfaat diskripsi UKM di Desa Balesari, diketahui keberadaan UKM, diketahui permasalahan dan sebagai bahan kajian dalam menyusun kebijakan sehingga kebijakan yang diambil dapat sesuai dengan kebutuhan UKM. .

This study aims to analyze the ability of villages in conducting village funds management and subsequently develop e-budgeting and e-reporting system for the realization efficiency of the village fund allocation in Balesari Village. Research method used was research and development research model in which the research was conducted to develop a system. The research method used was qualitative method with case study model. The research informant was village apparatus with 10 officers. Research data was obtained by depth interview method with interviewees and field observation. The result of the research showed that the compilation of e-budgeting in budget activities of Magelang Regency Government has helped to efficient village fund realization that was by making the budget activities process, starting from planning, budgeting, to budget control became faster and could reduce the cost spent by Balesari Village Government in achieving budget realization. All of the data from the proposal stage until the end of the budget year has been integrated and stored properly so that if it is necessary the search for the origin of the budget and implementation can be quickly obtained through e-budgeting and e-reporting system. The conclusion of this study is the model of village finance that is appropriate to use is a village financial system that has been provided by the government. However, village officials are not yet ready for the implementation of Law 6/2014 and have not fully understood the management of village funds based on Permendagri 113/2014.

This study examined the effect of PAD and balance funds on regional financial performance and community welfare in districts / cities in Central Java. The purpose of this study was to prove how much effect the PAD, DBH, DAU and DAK had on regional financial performance and the level of community welfare in districts / cities in Central Java, both partially and simultaneously. The data used in this research was secondary data. The sampling technique used purposive sampling which was the technique of determining the sample with certain considerations. Samples were taken as many as 31 districts / cities in Central Java. The research method used causality research with multiple linear regression models. In this study, the independent variable affects the dependent variable. The results showed that DAU, and DAK partially effected regional financial performance, while PAD, DBH, DAU, and DAK simultaneously affected regional financial performance. The results of other studies indicate that partially there were only two variables PAD and DAU that affect the level of community welfare. Besides that simultaneously PAD, DBH, DAU and DAK variables affect the level of community welfare.

Kegiatan Pengabdian ini dilatarbelakangi oleh berbagai permasalahan penyandang disabilitas di Desa Balesari, Kecamatan Windusari, Kabupaten Magelang. Berbagai permasalahan tersebut antara lain keterbatasan yang dimiliki, belum adanya kelompok penyandang disabilitas di tingkat kabupaten menyebabkan transfer ilmu serta koordinasi menjadi sangat kurang efisien dan efektif, belum ada pelatihan dari pemerintah terkait pemberdayaan disabilitas, tingkat produktifitas masih kurang, dan tingkat ketergantungan yang masih tinggi. Program kemitraan masyarakat ini memiliki tujuan untuk mencapai kesejahteraan penyandang disabilitas dengan meningkatkan kemandirian mengenai hal-hal terkait (a) pembinaan kelompok penyandang disabilitas di Desa Balesari, (b) motivasi mendirikan usaha pribadi berdasarkan ketrampilan yang dimiliki sesuai dengan kemampuannya, dan (c) pembuatan perencanaan bisnis. Program kemitraan masyarakat ini dilaksanakan dengan menggunakan metode ceramah, tutorial, dan diskusi. Tujuan dari kegiatan pengabdian masyarakat ini adalah terbinanya kelompok disabilitas di Desa Balesari, sehingga disabilitas mempunyai motivasi kewirausahaan serta mempunyai dokumen perencanaan bisnis.

This research aims to (1) examine the level of fiscal decentralization degrees in Magelang Regency, (2) examine the level of financial independence in Magelang Regency, (3) examine the level of regional expenditure productivity of Magelang Regency, (4) examine the relationship of decentralization degrees and independence of fiscal with regional expenditure productivity in Magelang Regency. This research uses secondary data in the form of time series from 2016-2020 consisting of the realization of Magelang Regency APBD (Regional Revenue and Expenditure Budget), the realization of Magelang Regency PDRB (Local Gross Domestic Product (GDP)). In analyzing this study using the analysis of the Degree of Fiscal Decentralization (DDF), the analysis of the Degree of Fiscal Independence (DKF), the analysis of Regional Expenditure Productivity (PBD), and the Pearson Correlation analysis. The results showed that DDF value of 10,62, DKF value of 12,18, and PBD of 18,38, all three calculations were in low category. Therefore, the findings shows that there is a negative relationship that is relatively strong and real.