Ningsih, Ovtafia Yulia
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Assistance to Village-Owned Enterprise Treasurers in Preparing BUMD Village Financial Reports in Pandan Lagan Village Ningsih, Ovtafia Yulia; Nurjali, Nurjali; Wandi, Wandi
Media for Empowerment, Mobilization, and Innovation in Research & Community Vol. 1 No. 2 (2025): July-December
Publisher : Future Tecno-Science Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/0akb1a06

Abstract

This community service program aims to enhance the capability of the treasurer of the Village-Owned Enterprise (BUMDesa) Pandan Lagan in preparing financial statements in accordance with basic accounting principles and applicable regulations. BUMDesa serves as a key pillar of rural economic development that requires transparent and accountable financial governance. The program was carried out through training and direct mentoring using workshop-based approaches, practical exercises in financial report preparation, and evaluation of participants’ outcomes. The results indicate an increase in the treasurer’s understanding and skills in preparing BUMDesa financial reports, including cash flow statements, simple balance sheets, and profit-and-loss statements for each business unit. This mentoring program has a positive impact on financial transparency and community trust in BUMDesa financial management.