The Impact of Financial Reports of The Village-Owned Enterprises of Berdaya Unggul Sejahtera Sumur Bandung Village Lebak Regency Banten on Indonesian Migrant Workers

Abstract

Financial reports are a form of accountability for BUMDes (Village-Owned Enterprises), so it is hoped that the performance of BUMDes through the form of financial reports can encourage financial governance that is transparent, accountable, cooperative, emancipatory and sustainable. This community service activity generally aims to help BUMDes members in the Lebak District, Sumurbandung Village, to become skilled in preparing financial reports so that the results of financial reports can become information for users and then management can utilize financial reports in managing finances in BUMDes well. The output targets in this service can produce several results in the form of: Scientific articles (Journals) and service results reports. The approach methods used to achieve service objectives are as follows: training approaches such as public lectures aimed at increasing knowledge and understanding regarding making financial reports in theory, approaches to analyzing transactions with the aim of being able to record and enter them in journals and then making financial reports, mentoring approaches preparation of financial reports. In conclusion, the application of financial reports in a business entity is very important to achieve targets or goals, companies can find out the financial condition of their business through profit and loss reports, changes in cash flow, and changes in capital. Financial reports also provide information for each business or company in making further decisions. The result of the development activities of BUMDes Berdaya Unggul Sejahtera is to increase knowledge about recording transactions and preparing financial reports. It is hoped that the preparation of financial reports can be carried out very carefully and in accordance with the preparation of financial reports that are prepared properly and correctly. The impact for Indonesian migrant workers is that they gain knowledge about how to make financial reports, understand accounting in a simple way, but Indonesian workers who are young and old and already have skills still want to work abroad if there is an opportunity or chance to raise funds create capital to open your own business in Indonesia.