Forum Dosen Akuntansi Publik (FDAP) in collaboration with the Universitas Muhammadiyah Yogyakarta (UMY) held a workshop entitled Towards Village Financial Management Competency Certification on Saturday (23/03) at the 4th floor of the Post-Graduate Building UMY. The workshop which was attended by approximately 130 participants from the representatives of Accounting lecturers in Indonesia was one of several series of FDAP events that took place. It is known that on (03/16), FDAP had already held a workshop held in Universitas Brawijaya with the theme of Accounting Curriculum Based on Technology Era 4.0.

As chair of the FDAP, Dr. Harnovinsah conveyed several things related to the theme that will be raised at this workshop. “The theme that was carried out today regarding the bumdes is very interesting. It is expected that participants who attend the workshop can understand what will be delivered by the speaker. “The same goes for a workshop some time ago that has been implemented in Universitas Brawijaya. With this agenda, regarding how to manage village finance, it is hoped that there will be accounting staff who will suit the needs of their respective regions,” Harnovinsah said in her speech.

The event was opened by the Head of the Accounting Department of UMY, Dr. Ahim Abdurahim, M.Sc., SAS., Ak., CA and then guided by Rizal Yaya, SE., M.Sc., Ph.D., Ak., CA as moderators. In the first session discussed about Competencies in Rural Accounting delivered by Prof. Indra Bastian, Ph.D., MBA., Ak., CA., CMA. In his presentation, Indra explained about the development paradigm, village financial management, village sub-district regulation regulations and also village fund regulations.

“In the development paradigm, there are a number of things that must be considered, namely regarding the stage of creating conditions, the planning stage, and the stage of realization of planning. As is the case in the planning stage, there is such thing as structuring, development organization, and utilization in its arrangement. There are residential systems, road network systems, transportation network systems, flora systems, and also regional infrastructure network systems. Whereas in development organizations there is a central government, regional government, and village sub-districts as well as of course to use them for welfare, equity and stabilization of people’s lives, “explained Indra.

Indra added, if there were a number of quality systems that must be considered when implementing the development program. “The quality of the system that must be considered in this system is the quality of the system regarding settlement, the quality of the system regarding the road network, the quality of the transportation network, the quality of the flora or green system, and also the quality of the regional infrastructure network system. And what needs to be considered again regarding the audit procedures for the quality of life of the people in the sub-districts and villages is the compilation of quality of life data and verification of data in village sub-districts, “he explained.

The same thing was conveyed by the second speaker, Moh. Mahsun, SE., M.Sc., Ak., CA., CPA, which delivered material on village asset management. “Here I will start by explaining what we know about village assets. Usually village assets are village property originating from the village’s original wealth, purchased or obtained at the expense of the village income and expenditure budget or commonly called the village APB. There are several village assets themselves, including village wealth obtained from hibab, the results of cooperation, village wealth obtained as the implementation of the agreement or contract. “The village’s original wealth can usually be in the form of village cash,” explained Mahsun.

He also added about ten management of village assets that need to be considered. “There are ten village asset management that need to be considered, including planning, procurement, use, utilization, security, maintenance, deletion, transfer, administration, and valuation,” he concluded. (CDL)