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All Journal Jurnal Kebijakan Publik Jurnal Akuntansi Profesi SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Community Service Learning Community Development Journal: Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) International Journal of Social Science Journal of Applied Sciences in Accounting, Finance, and Tax Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
Artha Aryasa, I Putu Gde Chandra
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Program Kemitraan Masyarakat pada BUMDes Puspa Harum Sejahtera Aryasa, I Putu Gde Chandra Artha; Styawati, Ni Komang Arini
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/k5d3t364

Abstract

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas kelembagaan BUMDes Puspa Harum Sejahtera melalui intervensi terstruktur di bidang perpajakan, akuntansi, hukum usaha, dan pengelolaan pasar. Permasalahan utama yang dihadapi mitra meliputi rendahnya literasi perpajakan, belum tertatanya sistem pembukuan, lemahnya pemahaman kontraktual, serta kurangnya fasilitas pendukung untuk menciptakan lingkungan pasar yang tertib dan bersih. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, pendampingan teknis, dan pemberian produk teknologi tepat guna. Hasil program menunjukkan adanya peningkatan kemampuan mitra dalam melakukan pencatatan keuangan sederhana, pelaporan pajak mandiri menggunakan sistem Coretax, penyusunan kontrak kerja sama yang sah, serta tata kelola pasar yang lebih profesional. Berdasarkan hasil pre-test dan post-test, tingkat pengetahuan mitra meningkat antara 15–25% pada berbagai indikator utama. Dampak sosial yang diidentifikasi mencakup peningkatan literasi digital, kolaborasi internal, dan kesadaran hukum; sedangkan dampak ekonomi terlihat pada efisiensi operasional, transparansi keuangan, dan peningkatan daya saing. Program ini selaras dengan SDG 8 (pekerjaan layak dan pertumbuhan ekonomi) melalui penguatan tata kelola dan keberlanjutan usaha desa, sekaligus menunjukkan bahwa pemberdayaan berbasis teknologi dan partisipasi komunitas dapat menjadi pendekatan efektif dalam memperkuat tata kelola BUMDes secara berkelanjutan. Community Partnership Program at BUMDes Puspa Harum Sejahtera Abstract This Community Partnership Program (PKM) aims to strengthen the institutional capacity of BUMDes Puspa Harum Sejahtera through structured interventions in taxation, accounting, business law, and market management. The main problems faced by the partner include low tax literacy, the absence of a proper bookkeeping system, limited understanding of contractual agreements, and inadequate supporting facilities to create an orderly and clean market environment. The implementation method employed a participatory approach through training, technical assistance, and the provision of appropriate technology products. The results of the program indicate an improvement in the partner’s ability to conduct basic financial recording, independently submit tax reports using the Coretax system, prepare legally valid cooperation contracts, and implement more professional market governance. Based on pre-test and post-test results, partner knowledge increased by 15–25% across various key indicators. Identified social impacts include improved digital literacy, stronger internal collaboration, and greater legal awareness; while economic impacts are reflected in enhanced operational efficiency, financial transparency, and increased competitiveness. This program aligns with SDG 8 (Decent Work and Economic Growth) by strengthening governance and business sustainability at the village level, demonstrating that technology-based empowerment combined with community participation can be an effective approach to reinforcing BUMDes governance in a sustainable manner.
Co-Authors Anak Agung Gde Krisna Paramita Anak Agung Istri Krisna Gangga Dewi Dewa Putu Yudi Pardita Dewi, Anak Agung Istri Pradnyarani DEWI, Kadek Goldina Puteri Gede Harja Wasistha Gede Sanjaya Adi Putra Harja Wasistha, Gede Harja Wasistha, Gede I Gde Wedana Arjawa I Gusti Ngurah Agung Suaryana I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Aditya Pramartha I Made Ardiasa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Wijana Asmara Putra I Putu Iwan Pramana Putra KURNIAWATI, Ni Putu Ayu Tika Murti, AAG Krisna N PARAMANANDA Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Putu Ayu Tika Kurniawati Paramananda, N. Pramartha, I Made Aditya Putu Arya Suryanditha Putu Ayu Sita Laksmi Styawati, Ni Komang Arini Vidyantari, Putu Kemala Wahyu Widayat