Public Accounting Lecturer Forum (FDAP) and Universitas Muhammadiyah Yogyakarta (UMY) conducted a workshop on “Confronting Village Financial Management Competency Certification” on Saturday (23/3) at Graduate School Building of UMY. The workshop was attended by 130 accounting lecturers all over Indonesia. The workshop was one of the event series conducted by the FDAP. Previously, the FDAP held a workshop on Accounting Curriculum based on Industrial Revolution 4.0 Era at Universitas Brawijaya on Saturday (16/3).
Head of the FDAP Dr. Harnovinsah conveyed, “The theme is related to village-owned enterprises (BUMDes). Hopefully the participants can comprehend all materials delivered by the speakers. As previously organized at Universitas Brawijaya, the workshop aims to provide thorough comprehension related to village financial management so that all villages can have competent accounting staffs.”
The workshop was commenced by Head of Accounting Program of UMY Dr. Ahim Abdurahim, M.Si., SAS., Ak., CA and was moderated by Rizal Yaya, S.E., M.Sc., Ph.D., Ak., CA. In the first session, Prof. Indra Bastian, Ph.D., MBA., Ak., CA., CMA delivered a material about Competencies of Village Accounting. In his presentation, Indra explained development paradigm, village financial management, village and sub-district regulation, and village fund regulations.
Indra informed, “In the development paradigm, people should regard few stages, namely creation of condition, planning, and realization of planning. Similarly to the stage of planning, there are also known several aspects such as arrangement, development organization, and utilization. People should also consider several systems, namely settlement, road network, transportation network, flora, and regional infrastructure network. Meanwhile, in the organization development, there are some apparatuses such as central government, regional government, and sub-district government. Those aspects can be utilized as parts to build welfare, equity, and stabilization of people.”
Indra added that the development program should pay attention to several system qualities. “The system qualities are related to settlement, road network, transportation network, flora (green open space), and regional infrastructure network. Importantly, we should focus on the audit of quality of life of the people in sub-districts and villages and compilation of data of quality of life and data verification in the sub-districts.”
Moreover, the FDAP also invited Moh. Mahsun, S.E., M.Si., Ak., CA., CPA as the second speaker. At the workshop, Mahsun talked about village asset management. He uttered, “Village assets are village properties which come from genuine wealth of a village, bought or obtained from village budget (APB Desa). There are several types of source of village wealth, namely hibah (bequest), cooperation fund, and agreement or contract. Genuine wealth of a village normally comes from village treasury.”
“There are ten village asset managements, namely planning, procurement, application, utilization, securitization, maintenance, liquidation, transference, administration, and valuation,” ended Mahsun.
