OPTIMALISASI POTENSI WISATA & EKONOMI SERTA AKUNTABILITAS DANA DESA PADA DESA CIBULUH

Gery Raphael Lusanjaya; Amelia Limijaya; Puji Astuti Rahayu; Monica Paramita Ratna Putri Dewanti; Haryani Chandra

Gery Raphael Lusanjaya Universitas Katolik Parahyangan, Bandung
Amelia Limijaya Universitas Katolik Parahyangan, Bandung
Puji Astuti Rahayu Universitas Katolik Parahyangan, Bandung
Monica Paramita Ratna Putri Dewanti Universitas Katolik Parahyangan, Bandung
Haryani Chandra Universitas Katolik Parahyangan, Bandung

Keywords: village tourism, village fund, village economy, cost of goods

Abstract

This community service activity was performed by a team from Accounting Department, Parahyangan Catholic University, Bandung (UNPAR) and is a continuation of the previous one. The partner of this activity is Cibuluh Village, located in Kecamatan Tanjungsiang, Kabupaten Subang. The purposes of this activity are twofold, firstly to optimize the village’s tourism objects and economic potential and secondly to improve the accountability of village fund reporting. To support the attainment of the above-mentioned purposes, there were some activities undertaken as well as recommendations given to the partner, i.e. (1) suggestions for village tour packages and their prices (2) improvements for promotion and marketing of the village’s products and tourism objects (3) calculation of cost of goods sold using traditional costing system utilizing cassava chips as an example (4) profit sharing mechanism among tourism objects investors (5) mechanism of village’s financial management and examples of accounting journal entries in relation to village government budget realization report which is expected to improve the village fund accountability. It is expected that this community service engagement could contribute to the accomplishment of the partner’s vision and mission, so as to improve the village society’s wellbeing. In addition, it is also in line with UNPAR’s slogan, which in essence states to seek knowledge to be devoted to the society. If possible to be performed, the next community service activity should be directed towards the implementation phase of some proposals/ recommendations given, as well as mentoring to the village’s officials and society during the implementation process.