Applying EXCEL in Preparing Financial Statements of the Central Bengkulu Village Owned Enterprises
DOI:
https://doi.org/10.12928/spekta.v5i2.9731Keywords:
Excel accounting, BUMDes, Financial StatementAbstract
Background: The objective of this community service is to improve the ability of BUMDes in preparing financial statements by applying excel.
Contribution: The application of excel in the preparation of financial statements will contribute greatly to improve the quality of financial statements presented by BUMDes and have an impact on the effectiveness of decision making which ultimately supports the progress of these BUMDes.
Method: The method for this community service are providing counseling on the importance of BUMDes financial reporting quality, provide counseling on effective identification on BUMDes transaction, provide technical guidance on the preparation of BUMDes financial statements using the Excel program, and discussion and Q&A on completely financial statement of BUMDes
Results: BUMDes Damar Limo tourist trains and batik production as main business. Transactions that occur in these BUMdes include receipt of capital deposits, purchases of vehicles, equipment, raw materials, merchandise inventory, and supplies, payment of salaries and other costs, and revenue generation. The reports that must be presented include the income statement, statement of financial position, and statement of BUMdes health.
Conclusion: The implementation of the Excel Accounting has an impact on presenting higher quality financial statements and managing BUMDes efficiently and professionally
References
F. Sidik, “Menggali Potensi Lokal Mewujudkan Kemandirian Desa,” Jurnal Kebijakan & Administrasi Publik, vol. 19, no. 2, pp. 115–131, 2015. doi: https://doi.org/10.22146/jkap.7962
H. M. Sayuti, “Pelembagaan Badan Usaha Milik Desa (Bumds) Sebagai Penggerak Potensi Ekonomi Desa Dalam Upaya Pengentasan Kemiskinan Dikabupaten Donggala,” Jurnal Academica Fisip Untad , Vol. 3, No. 2, Pp. 717–727, 2011.
A. Imawan and A. Majid, “BUMDes School For Financial Management,” International Journal Of Community Service, vol. 2, no. 1, pp. 37–45, 2022, [Online]. Available: https://ijcsnet.id doi: https://doi.org/10.51601/ijcs.v2i1.64
A. Suangga et al., “Economic Empowerment Of The Community Through Optimizing The Understanding Of Financial Statements (Msmes Bojongsoang Village Bandung),” Kajian Akuntansi, Vol. 23, No. 1, Pp. 90–100, 2022. doi: https://doi.org/10.29313/ka.v23i1.9413
U. V. Pelekh, N. V. Khocha, and H. V. Holovchak, “Financial statements as a management tool,” Management Science Letters, vol. 10, no. 1, pp. 197–208, 2020, doi: 10.5267/j.msl.2019.8.003.
H. Adilah and U. Rani, “Theoretical Study Of Financial Reporting On Bumdes Reviewed From Sak Etap Kajian Teoritis Pelaporan Keuangan Pada Bumdes Ditinjau Dari Sak Etap,” Gorontalo Accounting Journal, Vol. 3, No. 2, 2020. doi: https://doi.org/10.32662/gaj.v3i2.1029
F. Indrayeni, Rahmi, and Rahmaita, “Pelatihan Penyusunan Laporan Keuangan Pada Badan Usaha Milik Nagari Mitra Palaluar Madani,” Jurnal Pengabdian Masyarakat Multidisiplin, vol. 2, no. 3, pp. 196–205, Jun. 2019, doi: 10.36341/jpm.v2i3.802.
S. Surtikanti, L. Lutfiah, I. Andaresya, and I. Febriani, “Application Design for Recording Financial Statements,” International Journal of Research and Applied Technology, vol. 1, no. 1, pp. 17–24, 2021. doi: https://doi.org/10.34010/injuratech.v1i1.5455
Wiralestari, R. Friyani, and R. Hernando, “The Use of Information Technology in Improving the Quality of Financial Report in Micro, Small and Medium Enterprises,” in Proceedings of the 3rd Green Development International Conference (GDIC), 2020, pp. 214–220. doi: https://doi.org/10.2991/aer.k.210825.039
R. Hariyani, E. Retnoningrum, T. Prasetio, A. Sekretari Budi Luhur, and U. Budi Luhur Jl Raya Ciledug Petukangan Utara Jakarta Selatan, “Pelatihan Penyusunan Laporan Keuangan dengan Pemanfaatan Microsoft Excel untuk Siswa SMK Muhammadiyah 9 Jakarta,” Jurnal Abdimas Ekonomi dan Bisnis, vol. 1, no. Mei, pp. 19–25, 2021, [Online]. Available: http://jurnal.bsi.ac.id/index.php/abdi-ekbis
Hasmawati Hasmawati, Chrestiana Aponno, Septina Louisa Siahaya, and Rendy Usmany, “Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application,” Brilliant International Journal Of Management And Tourism, vol. 3, no. 3, pp. 52–62, Oct. 2023, doi: 10.55606/bijmt.v3i3.2214.
I. R. Afif and N. Nawirah, “Design of financial statement preparation based on SAK EMKM using microsoft excel,” Journal of Islamic Accounting and Finance Research, vol. 2, no. 1, p. 141, May 2020, doi: 10.21580/jiafr.2020.2.1.5156.
D. F. Novianto and N. Lestari, “Preparation of Financial Statement Using the Microsoft Excel on PT Dehong Paper Industry,” Journal of Applied Accounting and Taxation Article History, vol. 7, no. 1, pp. 9–15, 2022. doi: https://doi.org/10.30871/jaat.v7i1.3221
M. R. Satria and A. P. F. Fatmawati, “Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet (Pada Pd Beras Padaringan),” Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, Vol. 3, No. 2, Pp. 320–338, 2021. doi: https://doi.org/10.32670/fairvalue.v3i2.146
R. A. Setiawan, R. Mursalina, N. P. Rahmadani, and H. H. Adinugraha, “Utilization of Microsoft Excel in Assisting the Preparation of Financial Reports at MI Ngalian Tirto Pekalongan,” Journal of Innovation and Community Engagement, vol. 3, no. 3, pp. 189–198, Aug. 2022, doi: 10.28932/ice.v3i3.4904.
S. ’ Adah and Muasomah, “Pemanfaatan Excel Dalam Membantu Penyusunan Laporan Keuangan Di TPQ An-Najah Tirto Pekalongan,” AL KHIDMAT : JURNAL ILMIAH PENGABDIAN KEPADA MASYARAKAT, vol. 4, no. 1, 2021. doi: https://doi.org/10.15575/jak.v4i1.11637
P. Putri Hariani and I. Mulyani Sihotang, “Excel Mempermudah Penyusunan Laporan Keuangan,” PRODIKMAS Jurnal Hasil Pengabdian Kepada Masyarakat, vol. 4, no. 2, pp. 50–58, 2020.
M. O. Ojua, “Accountants’ Perceptions of the Use of Excel Spreadsheet in Financial Reporting: A Survey of Accounts Personnel in Manufacturing Firms,” Imperial Journal of Interdisciplinary Research (IJIR), vol. 2, no. 8, pp. 781–790, 2016.
Triandi and M. Agustin, “Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi keuangan,” Jurnal Ilmiah Akuntansi Kesatuan , vol. 4, no. 1, pp. 35–47, 2018. doi: https://doi.org/10.37641/jiakes.v2i1.100
R. Alzubaidi, “Spreadsheets-based modelling for financial analysis ratios,” International journal of economics and accounting. , vol. 5, no. 3, pp. 218–226. doi: https://doi.org/10.1504/IJEA.2014.067217
A. Larasati and A. M. Hajji, “The application of interactive worksheet to improve vocational students’ ability to write financial statements,” in AIP Conference Proceedings, American Institute of Physics Inc., Sep. 2017. doi: 10.1063/1.5003532.
J. Yang, Y. Xia, X. Chen, L. Yang, and Z. Zhang, “The Application Of Excel In Financial Statement Analysis-Constructing Dupont Analysis System Model,” International Journal of Business and Management Review, vol. 6, no. 9, pp. 47–55, 2018, [Online]. Available: www.eajournals.org
A. Febriandirza and A. Maya Saraswati, “Pelatihan Microsoft Excel Dalam Penyusunan Laporan Keuangan Bagi Siswa Sma Muhammadiyah 4 Depok,” Abdi Reksa, vol. 3, no. 1, pp. 9–15, 2022, [Online]. Available: www.ejournal.unib.ac.id/index.php/abdireksa
Waluyo. Ari, H. Nasrullah, and S. P. Ediwidjojo, “Pelatihan Penggunaan Apkikasi Microsoft Office (Word, Excel, Power point) 2010 Untuk Peningkatan Kemampuan SDM PEMDES Desa Kebakalan, Karanggayyam, Kebumen,” JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), vol. 1, no. 1, pp. 21–28, 2020. doi: https://doi.org/10.37339/jurpikat.v1i1.273
A. Ketmoen et al., “Pelatihan Laporan Keuangan: Kinerja BUMDes di Desa Tunbaun,” I-Com: Indonesian Community Journal, vol. 3, no. 1, pp. 286–292, Mar. 2023, doi: 10.33379/icom.v3i1.2291.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Saiful Saiful, Nikmah Nikmah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with SPEKTA (Jurnal Pengabdian Kepada Masyarakat: Teknologi dan Aplikasi) agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
