Penguatan Akuntansi Manajemen Berbasis Kearifan Lokal untuk Keberlanjutan Usaha pada BUMDes Gemilang

Tri Handayani Amaliah; Ayu Rakhma Wuryandini; Hendra Pratama Danial; Amir Lukum

doi:10.37479/mopolayio.v5i3.159

Tri Handayani Amaliah Universitas Negeri Gorontalo
Ayu Rakhma Wuryandini Universitas Negeri Gorontalo
Hendra Pratama Danial Universitas Negeri Gorontalo
Amir Lukum Universitas Negeri Gorontalo

DOI: https://doi.org/10.37479/mopolayio.v5i3.159

Abstract

BUMDes “Gemilang” di Desa Huidu telah berbadan hukum akan tetapi mengalami stagnasi usaha sejak tahun 2017. Pemerintah Desa Huidu, kini telah melakukan penyegaran struktur kepengurusan, sehingga diperlukan pelatihan dan pendampingan untuk memperkuat kapasitas pengurus yang baru. Permasalahan yang dihadapi adalah kapasitas sumber daya manusia yang terbatas dalam memahami prinsip-prinsip akuntansi manajemen, khususnya dalam menentukan harga pokok produk, dan analisis kelayakan produk berbasis budaya lokal untuk mendukung keberlanjutan usaha. Kegiatan pengabdian bertujuan melakukan edukasi penguatan akuntansi manajemen berbasis kearifan lokal untuk keberlanjutan usaha. Metode kegiatan partisipatif edukatif, meliputi persiapan, pembekalan, dan evaluasi. Hasil kegiatan menunjukkan setelah pelatihan dan pendampingan dilakukan terjadi peningkatan kemampuan peserta rata-rata sebesar 37,6 poin. Artinya, kegiatan pelatihan efektif dalam meningkatkan kemampuan peserta memahami dan menerapkan konsep dasar akuntansi manajemen dalam usaha BUMDes.Implikasi hasil program pengabdian ini memberikan penguatan dalam implementasi akuntansi manajemen untuk keberlanjutan BUMDes

Keywords: BUMDes, Akuntansi_Manajemen, Kearifan_Lokal, Keberlanjutan_Usaha

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