DAFTAR ISI

KATA PENGANTAR .......................................................................................................................... i

DAFTAR ISI......................................................................................................................................... ii
GAMBARAN SINGKAT BUMDES
1.
2.
3.
4.
5.

LATAR BELAKANG ............................................................................................................. 1

CIRI UTAMA BUMDES ........................................................................................................ 2
TUJUAN PENDIRIAN BUMDES .......................................................................................... 3
LANDASAN HUKUM BUMDES .......................................................................................... 4
PRINSIP TATA KELOLA BUMDES .................................................................................... 5

PENDIRIAN DAN PENGELOLAAN BUMDES

1. PERSIAPAN PENDIRIAN BUMDES .................................................................................... 7
2. ORGANISASI PENGELOLA DAN PERAN PEMANGKU KEPENTINGAN
(STAKEHOLDER) BUMDES ................................................................................................ 8
3. PENDIRIAN DAN PENGELOLAAN BUMDES .................................................................. 10
4. TAHAPAN PENDIRIAN BUMDES ...................................................................................... 10
5. ANGGARAN DASAR (AD) ANGGARAN RUMAH TANGGA (ART) BUMDES ......... 12
6. KARAKTERISTIK BUMDES ................................................................................................ 13
7. PERMODALAN BUMDES .................................................................................................... 13
8. JENIS USAHA BUMDES ....................................................................................................... 14
9. MERINTIS UNIT USAHA BARU BUMDES ........................................................................ 14
10. MEMPERTAHANKAN DAN MENGEMBANGKAN USAHA YANG ADA ..................... 15
11. BAGI HASIL USAHA BUMDES........................................................................................... 15
12. PEMBUKUAN KEUANGAN BUMDES ............................................................................... 16
13. PENGERTIAN HARTA DALAM AKUNTANSI .................................................................. 16
14. HUTANG DALAM PENGERTIAN AKUNTANSI ............................................................... 17
15. BIAYA DAN PENDAPATAN................................................................................................ 18
16. BUKTI-BUKTI DALAM AKUNTANSI ................................................................................ 18
17. PROSES MELAKUKAN PEMBUKUAN BAGI BUMDES PEMULA ................................ 19
18. PENYUSUNAN RENCANA USAHA BUMDES .................................................................. 19
19. PEMBINAAN DAN PENGAWASAN BUMDES.................................................................. 20
20. PENUTUP ............................................................................................................................... 20
LAMPIRAN CONTOH PERDES TENTANG BUMDES
LAMPIRAN CONTOH AD ART BUMDES
LAMPIRAN CONTOH BUKU KAS HARIAN DAN DAFTAR NOMOR REKENING
LAMPIRAN CONTOH BUKU BESAR DAN NERACA SALDO
LAMPIRAN CONTOH LAPORAN KEUANGAN

JUKNIS BUMDES-BPMDK LANGKAT

ii