Pengelolaan Keuangan Kelompok Usaha Mikro, Kecil dan Menengah Berbasis Wanita
DOI:
https://doi.org/10.22437/jkam.v3i2.8476Keywords:
akuntabilitas, transparansi, kelompok khusus, kelompok pelaksanaAbstract
Artikel ini bertujuan untuk mengungkap pentingnya pengelolaan keuangan bagi kelompok Usaha Mikro, Kecil dan Menengah (UMKM) berbasis wanita. Artikel ini disusun berdasarkan pengalaman tim melakukan kegiatan pengabdian dan pembinaan terhadap usaha peningkatan pendapatan keluarga (UP2K) pada tiga tahun terakhir. Pengabdian terakhir yang dilakukan terkait tema adalah Pengabdian Skim Bina Desa yang dilaksanakan Desa Mendalo darat dan Desa Mendalo Indah. Salah satu program yang terus dikembangkan oleh Tim PKK kedua desa tersebut adalah pengembangan UP2K. Walaupun relatif baru bagi pengurus, pengurus harus melakukan pengelolaan keuangan dana UP2K dengan baik.Kendala utama yang menyebabkan lambannya perkembangan UP2K adalah keterbatasan anggaran, rendahnya kompetensi SDM dan data UMKM yang kurang tersedia. Hal ini dapat menurunkan kepercayaan anggota kepada pengurus. Kegiatan pengabdian telah dilaksanakan dengan lancar.Pengelolaan keuangan UP2K melingkupi administrasi keuangan kelompok khusus, Administrasi keuangan kelompok pelaksana, Laporan Pertanggungjawaban Periodik (Triwulan) dan Laporan Pertanggungjawaban Tahunan.
Downloads
References
2. Fozzard, Adrian. 2001. The basic budgeting problem: Approachesto Resources allocation in the public sector and their implications for pro – poorbudgeting. Center for Aid and Public Expenditure, Overseas Development Institue (ODI). Working Paper 147.
3. Halim, A & Abdullah, S. 2006. Hubungan dan Masalah Keagenan di Pemerintah Daerah: Sebuah Peluang Penelitian Anggaran dan Akuntansi. Jurnal Akuntansi Pemerintah, Vol. 2.
4. Huda, S, 2011, Pengelolaan Sumber Daya Manusia Kompeten sebagai Basis Pembangunan Daerah, Media Akademika, Vol. 26, No. 3, Juli
5. Bastian, I. 2015. Akuntansi untuk Kecamatan dan Desa. Salemba 4. Jakarta.
6. Nursyahid, Arif dan Andre Siswadi, 2015, Sistem Informasi Usaha Peningkatan Pendapatan Keluarga (UP2K) Secara Online Di Kelurahan Bulusan KecamatanTembalang. JURNAL TELE Volume 13 Nomor 2 Edisi Oktober
7. Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pedoman Pengelolaan Keuangan Desa.
8. Peraturan Bupati Nomor 16 Tahun 2016 Tentang Tata Cara Pembagian dan tata Cara Penetapan Rincian ADD setiap desa Kabupaten Muaro Jambi Tahun 2016.
9. Rahayu, S. 2010. Persepsi Pemerintah Daerah Kota Jambi Terhadap Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Dalam Penyusunan Anggaran Pendapatan Dan Belanja Daerah. Jurnal Penelitian Universitas Jambi Seri Humaniora ,Volume 12, Nomor 2, Juli – Desember. Hal. 29-34
10. Sujarweni, Wiratna. 2015. Akuntansi Desa: Panduan Tata Kelola Keuangan Desa. Pustaka Baru. Yogyakarta.
11. Thomas, 2013, Pengelolaan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Di Desa Sebawang Kecamatan Sesayap Kabupaten Tana Tidung, Ejournal Pemerintahan Integratif.
12. Undang-Undang No. 6 Tahun 2014 tentang Desa
Downloads
Published
Versions
- 2019-12-31 (1)
- 2019-12-31 (1)
How to Cite
Issue
Section
License
Please find the rights and licenses in Jurnal Jurnal Karya Abdi Masyarakat (JKAM).
- License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Author’s Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
- User Rights
JKAM's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JKAM permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAM on distributing works in the journal.
- Rights of Authors
Authors retain the following rights:
- Copyright, and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in future own works, including lectures and books,
- The right to reproduce the article for own purposes, provided the copies are not offered for sale,
- The right to self-archive the article.
- Co-Authorship
If the article was jointly prepared by other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
- Termination
This agreement can be terminated by the author or JKAM upon two months’ notice where the other party has materially breached this agreement and failed to remedy such breach within a month of being given the terminating party’s notice requesting such breach to be remedied. No breach or violation of this agreement will cause this agreement or any license granted in it to terminate automatically or affect the definition of JKAM.
- Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by JKAM or its sublicensee.
- Miscellaneous
JKAM will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed and JKAM or its sublicensee has become obligated to have the article published. JKAM may conform the article to a style of punctuation, spelling, capitalization, referencing and usage that it deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers.
