Penguatan Manajemen Keuangan Syariah Bagi Pengelola Badan Usaha Milik Desa (BUMDes)
DOI:
https://doi.org/10.24014/menara.v17i1.20062Keywords:
Management, Islamic Finance, BUMDesAbstract
The purpose of this service is to increase the understanding of Village-Owned Enterprises (BUMDes) managers regarding Islamic financial management and increase the motivation of BUMDes managers to carry out Islamic financial management in BUMDes management. The strategy used in the implementation of community service is to start with conducting a situation analysis, then the service team determines the method of solving the problem, namely providing understanding and motivation regarding Islamic financial management in the form of socialization. The target audience of this service is the manager of the Taiba Smart BUMDes. The results of this community service activity note that the management of Taiba Smart BUMDes has not implemented sharia financial management in operations because Taiba Smart BUMdes in general still use conventional systems. From the socialization results, it is known that the understanding of BUMDes management regarding Islamic financial management has increased. Sharia financial management that can be carried out by BUMDes Taiba Smart is to make BUMDes financial management by contracts and transactions in the Islamic economy. In the microfinance business, cooperation contracts (mudharabah and musyarakah) can be used, buying and selling (murabahah, salam, istishna), services (wakalah, kafalah, hiwalah, wadiah, rahn, qardh). For trading businesses, murabahah, salam and istishna sale and purchase agreements can be used. For the rental business, you can use an ijarah contract. The motivation given showed the increasing desire of participants to apply Islamic financial management to the Taiba Smart BUMDes operations.
References
Ahmed, M. U. C. dan H. (2008). Lembaga Keuangan Syariah. Bumi Aksara.
Dzikrulloh dan Arif Rachman Eka permata. (2016). Sinergitas Baitul Maal Wa Tamwil (BMT) Dengan Badan Usaha Milik Desa (BUMDES) Sebagai Alternatif Penguatan UMKM Masyarakat Pedesaan. Jurnal DINAR Ekonomi Syariah, 1(1), 1–10. https://doi.org/https://doi.org/10.21107/dinar.v3i2.2700
Gumar Herudiansyah, Sahri, Y., Hasanah, T., Andayani, M., & I, R. N. (2021). Pendampingan Manajemen Tata Kelola BUMDes dan UMKM Di Desa Payo Kecamatan Merapi Barat Kabupaten Lahat. Suluh Abdi : Jurnal Ilmiah Pengabdian Kepada Masyarakat, 3(1), 55–60.
Hardilina, Mardhalena, A., Anwar, H., Sulisdiani, I., & Sihaloho, N. T. P. (2022). Penguatan Manajemen BUMDES Untuk Peningkatan Kesejahteraan Masyarakat di Kecamatan Rasau Jaya Kabupaten Kubu Raya. Empowerment: Jurnal Pengabdian Masyarakat, 1(2), 142–148. http://journal.sinergicendikia.com/index.php/emp
Muhammad. (2014). Manajemen Keuangan Syariah. UPP STIM YKPN.
Mulyani, H. S., Sudirno, D., & Juliana R, M. I. D. (2021). Penguatan Pengelolaan Keuangan Desa Dan Optimalisasi Peran Bumdes Terhadap Kemandirian Desa. J-Aksi : Jurnal Akuntansi Dan Sistem Informasi, 2(1), 87–98. https://doi.org/10.31949/j-aksi.v2i1.1009
Munawir, Z., Riyanto, R., & Utama, A. M. (2022). Sosialisasi Pentingnya Badan Usaha Milik Desa (BUMDes) Di Desa Jatikesuma Kecamatan Namo Rambe Kabupaten Deli Serdang Provinsi Sumatra Utara. Japdi Kontribusi, 02(01), 21–24. http://jurnal.unhamzah.ac.id/index.php/japsi/article/view/33%0Ahttp://jurnal.unhamzah.ac.id/index.php/japsi/article/download/33/28
Nasional, D. P. (2007). Buku Panduan Pendirian Dan Pengelolaan BUMDes. Fakultas Ekonomi Universitas Brawijaya.
Republik Indonesia. (2005). PP No. 72 tahun 2005 tentang Desa. Bpk, 53(March), 25–27.
Republik Indonesia, M. D. N. (2010). Peraturan Menteri Dalam Negeri Nomor 39 Tahun 2010 Tentang Badan Usaha Milik Desa. International Institute for Environment and Development, 07/80(2), 125. https://arxiv.org/pdf/1707.06526.pdf%0Ahttps://www.yrpri.org%0Ahttp://weekly.cnbnews.com/news/article.html?no=124000%0Ahttps://www.fordfoundation.org/%0Ahttp://bibliotecavirtual.clacso.org.ar/Republica_Dominicana/ccp/20120731051903/prep%0Ahttp://webpc.cia
Sobana, D. H. (2018). Manajemen Keuangan Syari’ah. CV. Pustaka Setia.
Suryo Wibowo, M. I., & Sulistya Hapsari, A. N. (2022). Pengelolaan Keuangan BUMDes: Upaya Mewujudkan Tujuan Pembangunan Berkelanjutan Desa. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(01), 52–71. https://doi.org/10.35838/jrap.2022.009.01.05
Downloads
Published
Issue
Section
License
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Menara Riau and published by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) of Universitas Islam Negeri Sultan Syarif Kasim Riau as publisher of the journal.
Authors who publish with this journal agree to the following terms:
Authors automatically transfer the copyright to the journal and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike (CC BY SA) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate permission for non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
