PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA BADAN USAHA MILIK DESA (BUMDES) BANK SAMPAH DESA SUKAMANAH KECAMATAN RANGKASBITUNG

Abstract

The program which is implemented by realizing Community Service activities is one of the requirements that must be fulfilled by students of the La Tansa Mashiro College of Economics in order to obtain a Bachelor of Accounting degree. This aims to provide academic practice in order to develop economic knowledge, as well as providing practical experience to develop skills so that in the activities carried out, namely Community Service, it is hoped that students can develop and practice when entering an increasingly competitive world of work.  The community service carried out by the author is providing assistance at the BUMDes Waste Bank which is located in Sukamanah Village, Rangkasbitung District. BUMDes capital can come from the village government, community savings, government assistance, provincial government and city government, loans, or capital participation from other parties or profit sharing cooperation on a mutually beneficial basis. Meanwhile, the BUMdes Bank Sampah business unit collects waste from the community and then sorts it and sells it to scrap collectors. However, there are also people who sell scrap to the BUMdes Waste Bank. To collect rubbish from the community once every 2 days.  Based on a survey conducted by the author, there are several problems with the BUMDes Waste Bank, including regarding the preparation of financial reports, especially in preparing financial reports in accordance with EMKM Accounting Standards. This is because human resources do not understand how to make financial reports in accordance with applicable Accounting Standards. Thus, they prefer to make financial reports according to their own simpler way.