Penyusunan Laporan Keuangan berbasis Spreadsheet untuk Badan Usaha Milik Nagari (BUMNAG) di Tanah Datar Sumatera Barat

Abstract

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

Penerapan Prinsip Kekeluargaan dan Kegotongroyongan dalam Pengelolaan Badan Usaha Milik Desa pada Masa Pandemi

“…Demi tujuan untuk mengoptimalkan pendayagunaan sumber daya tersebut, maka masyarakat desa membentuk BUM Desa (Putra et al, 2020). Meski kondisi BUM Desa sampai sekarang masih jauh dari apa yang diharapkan (Rahayu, Juita, et al, 2022), namun pemerintah berharap pembentukan BUMDes menjadi motor penggerak percepatan kemandirian keuangan desa (Aritenang, 2021). BUM Desa adalah terobosan yang dicetuskan oleh pemerintah dalam usaha untuk melakukan pengembangan dan peningkatan ekonomi desa yang disesuaikan atas potensi yang dimiliki oleh desa.…”

Islamic Strategic Management of Village Owned Enterprises in Increasing Village Original Income

“…Each Nagari or village has the potential to be developed in order to increase the income and welfare of its people (Nasrah et al, 2021), one of which is the management of Village Owned Enterprises or BUMNag through good managerial skills (Rahayu, Juita, et al, 2022) by the leader of the organization, moreover the leader is based on Islam, according to the philosophy of West Sumatra (Falah, 2012), "Adat Basandi Syarak, Syarak Basandi Kitabullan", is a reflection of the pattern of behavior in social life and Islamic leadership in the Minangkabau (Salim, 2015). The concept of leadership in Minangkabau Nature refers to the letter of Al-Baqarah verse 30 which means: "And remember when your Lord spoke to the angels.…”