PENGUATAN PENGELOLAAN USAHA BUMKAL DAN UNIT USAHA BUMKAL MULYO NUGROHO, MULYODADI, BAMBANGDIPURO, BANTUL, DAERAH ISTIMEWA YOGYAKARTA

Authors

ABSTRAK

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas

pengelolaan keuangan Badan Usaha Milik Kelurahan (BUMKal) Mulyo Nugroho di Kelurahan

Mulyodadi, Kecamatan Bambangdipuro, Kabupaten Bantul. Permasalahan utama yang dihadapi

mitra adalah belum tersusunnya laporan keuangan sesuai standar akuntansi serta masih

dilakukannya pencatatan keuangan secara manual. Metode pelaksanaan kegiatan meliputi

ceramah, diskusi, dan praktik langsung penyusunan jurnal umum serta laporan kas masuk dan

kas keluar menggunakan aplikasi Microsoft Excel. Hasil kegiatan menunjukkan adanya

peningkatan pemahaman dan keterampilan pengurus BUMKal dalam melakukan pencatatan

transaksi keuangan secara sistematis dan akuntabel. Peserta mampu menyusun laporan keuangan

sederhana sesuai prinsip akuntansi dasar serta menunjukkan komitmen terhadap transparansi dan

akuntabilitas pengelolaan keuangan. Kegiatan ini dinilai efektif dan relevan dengan kebutuhan

mitra serta berkontribusi positif dalam mendukung tata kelola keuangan BUMKal yang

profesional, transparan, dan berkelanjutan.

Kata kunci: BUMKal, Pengelolaan Keuangan, Akuntansi BUMKal, Laporan Keuangan,

Pengabdian Masyarakat

ABSTRACT

This community service activity aimed to strengthen the financial management capacity of

BUMKal Mulyo Nugroho in Mulyodadi Village, Bambangdipuro District, Bantul Regency. The

main issues faced by the partner were the absence of standardised financial statements and the

continued use of manual financial recording systems. The activity was implemented through

lectures, discussions, and hands-on practice in preparing general journals as well as cash inflow

and cash outflow reports using Microsoft Excel. The results indicate a significant improvement

in participants’ understanding and skills in systematic and accountable financial recording.

BUMKal managers were able to prepare simple financial statements in accordance with basic

accounting principles and demonstrated increased awareness of transparency and accountability

in financial governance. This activity proved effective and relevant to the partner’s needs and

contributed positively to the development of professional, transparent, and sustainable financial

management practices within BUMKal.

Keywords: Village-Owned Enterprise, Financial Management, BUMKal Accounting, Financial

Reporting, Community Service

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