Pendampingan Tata Kelola Keuangan BUMDes Jungutan Berbasis Akuntabilitas dan Prinsip Keberlanjutan

Abstract

The objective of this community service activity is to strengthen the financial governance of Village-Owned Enterprises (BUMDes) based on the principles of accountability and sustainability. The main problems faced by partners included a weak financial recording system, limited human resources, and the unavailability of periodic financial reports, which hampered transparency and effective business management. The implementation method included five main stages: socialization, training, implementation of an accounting information system (AIS), mentoring and evaluation, and program sustainability. The activity was designed in a participatory manner involving lecturers, students, BUMDes administrators, and village officials. The training focused on strengthening the administrators' capacity in implementing SAK EMKM, recording transactions, and preparing simple Excel-based financial reports. Evaluation was conducted through pre-and post-tests, observations, and interviews to measure increased knowledge and system effectiveness. The results of the activity showed an increase in the administrators' ability to use the recording system, prepare financial reports independently, and apply the principle of transparency in reporting. The optimized Excel-based recording system was able to improve the efficiency and accuracy of BUMDes' financial reports. The program fostered a culture of responsible and sustainable governance through ongoing online consultations between lecturers, students, and administrators.