PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MENGACU KEPMENDES 136 TAHUN 2022 BAGI BUMDES ARTHA KRAMA MANDIRI ANTIGA KELOD KARANGASEM

Abstrak

Village-Owned Enterprises (BUMDes) have not been able to prepare financial statements that refer to the standards/Decree of the Minister of Villages, Development of Disadvantaged Regions and Transmigration (Kepmendes PDTT) Number 136 of 2022. The inability of BUMDes managers to prepare financial statements according to standards has a negative impact on the development of BUMDes businesses. Financial statements with different standards make it difficult for the process of recognition, measurement, presentation, and disclosure of an economic event, for managers, auditors/supervisors, and other users of financial statements. This condition should not be allowed to happen, and universities should be required to participate in this community service activity. The results of community service show that community service activities have been carried out on Monday, August 5, 2024. Monitoring and Evaluation will be carried out on Wednesday, August 28, 2024. The results of the Monitoring and Evaluation show that the Treasurer of BUMDes is enthusiastic about learning to prepare financial statements referring to Kepmendes PDTT 136 of 2022. The conclusion of this community activity states that this community service activity benefits the manager of BUMDes Artha Krama Mandiri Antiga Kelod