<![CDATA[Abstrak Akuntabilitas laporan keuangan masih menjadi permasalahan utama pada sebagian besar Badan Usaha Milik Desa (BUM Desa), termasuk BUM Desa APN BAYA Desa Gondang Kabupaten Lombok Utara yang bergerak pada unit usaha ayam petelur ketahanan pangan. Permasalahan yang dihadapi meliputi pencatatan transaksi yang masih dilakukan secara manual, laporan keuangan yang belum tersusun secara periodik, serta rendahnya pemahaman pengelola terhadap penyusunan laporan keuangan berbasis akuntansi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengimplementasikan Aplikasi Pencatatan dan Pelaporan Akuntansi Keuangan (PPAK) dalam meningkatkan akuntabilitas laporan keuangan BUM Desa APN BAYA melalui pelatihan dan pendampingan penyusunan laporan keuangan. Mitra kegiatan adalah pengelola BUM Desa APN BAYA yang mengikuti Program Pelatihan Peningkatan Kapasitas Penyusunan Laporan Keuangan BUM Desa Tematik Ketahanan Pangan Usaha Ayam Petelur di Kabupaten Lombok Utara Tahun 2026. Metode pelaksanaan kegiatan dilakukan melalui tahapan persiapan, pelatihan penggunaan aplikasi PPAK, pendampingan penginputan data transaksi usaha ayam petelur, serta evaluasi dan monitoring. Hasil kegiatan menunjukkan bahwa implementasi aplikasi PPAK mampu membantu pengelola BUM Desa dalam melakukan pencatatan transaksi secara lebih sistematis, mempercepat penyusunan laporan keuangan, serta meningkatkan transparansi dan akuntabilitas pengelolaan keuangan. Selain itu, pengelola BUM Desa mulai memahami proses penyusunan jurnal umum, buku besar, laporan laba rugi, dan laporan posisi keuangan secara digital. Kendala yang ditemukan selama kegiatan meliputi keterbatasan kemampuan penggunaan teknologi dan data transaksi yang belum tersusun secara lengkap, namun dapat diatasi melalui pendampingan bertahap dan praktik langsung penggunaan aplikasi. Kata kunci: BUM Desa; akuntabilitas; laporan keuangan; PPAK; ayam petelur. AbstractFinancial report accountability remains one of the main problems faced by many Village-Owned Enterprises (BUM Desa), including BUM Desa APN BAYA in Gondang Village, North Lombok Regency, which operates in the food security sector through a laying hen business unit. The problems encountered include manual transaction recording, financial reports that are not prepared periodically, and the limited understanding of managers regarding accounting-based financial reporting. This community service activity aimed to implement the Financial Accounting Recording and Reporting Application (PPAK) to improve the accountability of financial reports at BUM Desa APN BAYA through training and assistance in preparing financial statements. The activity partners were the managers of BUM Desa APN BAYA who participated in the Capacity Building Training Program for Financial Statement Preparation of Food Security-Based Laying Hen BUM Desa in North Lombok Regency in 2026. The implementation methods included preparation, training on the use of the PPAK application, assistance in inputting laying hen business transaction data, as well as evaluation and monitoring activities. The results showed that the implementation of the PPAK application helped BUM Desa managers record transactions more systematically, accelerate the preparation of financial reports, and improve transparency and accountability in financial management. In addition, the managers began to understand the process of preparing general journals, ledgers, income statements, and statements of financial position digitally. The obstacles encountered during the activity included limited technological skills and incomplete transaction data, which were addressed through gradual assistance and direct practice in using the application. Keywords: BUM Desa; accountability; financial reports; PPAK; laying hens.]]>
