Evaluasi Administrasi Kegiatan Bank Sampah Cawang Hijau Indah

Mangani, Ktut Silvanita (2021) Evaluasi Administrasi Kegiatan Bank Sampah Cawang Hijau Indah. Jurnal Comunità Servizio, 3 (2). pp. 662-669. ISSN 2656 677X

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Abstract

Bank sampah Cawang Hijau Indah RW 06 didirikan sejak 16 September 2013. Pengurus Bank Sampah Cawang Indah melakukan kegiatannya secara rutin satu minggu sekali, dengan menerima beberapa bentuk sampah yang telah ditetapkan pada harga tertentu. Masyarakat yang memberikan/menjual sampahnya ke Bank Sampah tidak menerima uangnya secara tunai, tetapi dicatatkan oleh pengurus dalam Buku Tabungan Bank Sampah, serta dicatat dalam Buku Besar Pengurus. Kegiatan Pengabdian Kepada Masyarakat (PKM) Green Action ke-19, salah satunya adalah evaluasi terhadap administrasi kegiatan Bank Sampah Cawang Hijau RW 06, Kelurahan Cawang. Evaluasi dilakukan melalui wawancara terhadap pengurus dan dengan memperhatikan pembukuan yang dilakukan dalam kegiatan bank sampah. Berdasarkan hasil evaluasi, maka penulis menemukan beberapa kesulitan dalam pencatatan bank sampah, dan disarankan manajemen akuntansi organisasi Bank Sampah mengikuti aturan-aturan standar akuntansi sederhana dengan beberapa modifikasi sesuai dengan kondisi dan kebutuhan organisasi. Saran yang diberikan terkait Prinsip Tabungan dan Prinsip Pencatatan Kegiatan Bank Sampah, yang terdiri dari Pencatatan Buku Tabungan, Pencatatan Jurnal Harian, serta Pencatatan Buku Kas/Neraca Saldo. Kata Kunci: Administrasi Bank sampah / The Cawang Hijau Indah Waste Bank RW 06 was established on September 16, 2013. The management carries out its activities regularly once in a week, by receiving/buying certain forms of waste at a given price. People who sell their things to the Waste Bank do not receive their money in cash but are recorded by the management in the Waste Bank Savings Book, as well as being recorded in the Management Ledger. The 19th Green Action Community Service (PKM) activity, one of which was an evaluation of the administration of the Cawang Hijau Waste Bank at RW 06 of Kelurahan Cawang. An evaluation was carried out through interviews with the management and by paying attention to the bookkeeping carried out in waste bank activities. The author found that there are several difficulties in recording the waste bank administration and recommended some solutions. The management of the waste bank shall follow the rules of simple accounting standards with some modifications according to the conditions and the needs of the organization. The advice given is related to the Savings Principle and the Principles of Recording Waste Bank Activities, which consist of Savings Book Recording, Daily Journal Recording, and Cash Book/Balance Sheet Recording. Keywords: Waste Bank Administration

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