<![CDATA[This study aims to compare the implementation of strategic training and development of Bumdesa Swadesi Sawan and Bumdesa Wana Amertha. This research was conducted using qualitative methods. Data were collected through in-depth interviews, observations, and literature studies. The interview results show that there are employees at BUMDes Wana amerta who do not understand accounting and BUMDes Swadesi Sawan understands basic accounting. This will certainly cause difficulties in bookkeeping and making BUMDes financial reports. In terms of channeling non-performing loans, of course the two BUMDes have applied the 5C principle, but the application of this principle is felt to have not been implemented firmly and certainly causes bad credit In handling non-performing loans, the two BUMDes have implemented approaches, monitoring, and sending warning letters to customers. The strategy and development carried out by Wana Amerta Village-Owned Enterprises and Swadesi Sawan Village-Owned Enterprises is by collaborating with the Village and the Village Community Empowerment Office (PMD) to conduct accounting training and understanding of 5C credit to BUMDes employees so that problems in BUMDes can be resolved.ABSTRAKPenelitian ini bertujuan untuk membandingkan implementasi training and development strategis Bumdesa Swadesi Sawan dan Bumdesa Wana Amertha. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi pustaka. Hasil wawancara menunjukkan terdapat karyawan pada BUMDes Wana amerta yang belum mengerti akan akuntansi dan BUMDes Swadesi Sawan mengerti akan akuntansi dasar. Hal tersebut tentunya akan menyebabkan susahnya dalam pembukuan dan pembuatan laporan keuangan BUMDes. Dalam hal menyalurkan kredit bermasalah tentunya kedua BUMDes sudah menerapkan prinsip 5C akan tetapi penerapan prinsip tersebut dirasa belum terlaksana dengan tegas dan tentunya meyebabkan kredit macet Dalam menangani kredit bermasalah kedua BUMDes sudah menerapkan pendekatan, monitoring, dan mengirim surat teguran kepada nasabah. Strategi dan pengembangan yang dilakukan oleh Badan Usaha Milik Desa Wana Amerta dan Badan Usaha Milik Desa Swadesi Sawan yaitu dengan bekerjasama dengan Desa dan Dinas Pemberdayaan Masyarakat Desa (PMD) untuk mengadakan pelatihan akuntansi dan pemahaman kredit 5C terhadap karyawan BUMDes agar masalah-masalah di BUMDes dapat terselesaikan.]]>
