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Journal : INTEGRITAS : Jurnal Pengabdian

PENGUATAN PENGETAHUAN PADA BUMDES DALAM RANGKA IMPLEMENTASI PP NO. 11 TAHUN 2021 TENTANG BUMDES SEBAGAI PENINGKATAN KUALITAS LAPORAN KEUANGAN Fitria, Pipit; Ali, Ahmad; Anurahman, Datice; Firmansyah, Muhamad; Masripah, Siti; Paridah, Idah
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7606

Abstract

Community Service Program (PKM) by the PKM North West Java Master of Science in Accounting Team, Jenderal Soedirman University was carried out at BUMDes Arya Kamuning, Kaduela Village, Kuningan Regency, with the aim of increasing the literacy of BUMDes administrators and the community regarding the management of village business units. This activity focused on the dissemination of Government Regulation Government Regulation No. 11 of 2021 concerning BUMDes and the tax obligations that result from the establishment of BUMDes as a legal entity. The implementation methods included dissemination of materials, interactive discussions, simulations of financial report preparation, and technical assistance in the management of village businesses. The results of the activity showed an increase in the understanding of BUMDes administrators regarding regulations, tax obligations, and financial report management, which had an impact on the professionalism, transparency, and accountability of BUMDes management. This activity also encouraged the optimization of village potential, improved community welfare and opened opportunities for long-term assistance in forming highly competitive BUMDes.