IMPROVING ECONOMY AND COMPETITIVENESS OF BUMDes MAKMUR ANUGERAH LESTARI THROUGH SIMPLE ACOUNTANCY (EXCEL APPLICATION): CASE STUDY OF SUKAMAKMUR VILLAGE, CIOMAS SUB DISTRICTS- BOGOR DISTRICTS

Abstract

BUMDes Makmur Anugerah Lestari is located in Sukamakmur Village, Ciomas District, Bogor Regency. BUMDes Makmur Anugerah Lestari is currently still facing problems such as; first, the manager's lack of understanding in the separation of duties and authorities in each operational activity at BUMDes. Second, the managers are not ready to carry out the process of good organizational governance such as the preparation of accountability reports, especially financial reports where the management of transaction document archiving has not been carried out optimally, reporting users who have not been on target, and the lack of competence of human resources who handle the accounting process at BUMDes. One solution that can be done is to educate interested parties in the BUMDes organizational governance process, such as conducting training and mentoring. The target output of community service (PkM) at BUMDes Makmur Anugerah Lestari is the realization of good governance in the BUMDes organization with competent managers where they are able to compile financial reports.