PENINGKATAN TATA KELOLA BUMDES MELALUI PENINGKATAN KAPASITAS PENGURUS BUMDES TORJA DESA TOROSIAJE KAB. POHUWATO - Novaliastuti Masiaga; Nur Fitriani Bulotio; Ria Megasari; Herman, Herman (Rudence: Rural Development for Economic Resilience, 2024)
ABSTRAK Dalam pengelolaan BUMDes, sangat diperlukan sistem dan manajemen yang profesional sehingga bisa konsisten dalam keberlangsungan usaha dari BUMDes tersebut. Program PKM ini bertujuan untuk membantu mitra Badan Usaha Milik Desa (BUMDesa) Desa Torosiaje mengatasi tantangan yang mereka hadapi yaitu permasalahan tata kelola organisasi. Pengelola BUMDes Torosiaje belum siap untuk mengelola BUMDes, sehingga sistem pengelolaan keuangan dan manajemen belum ada untuk dapat diterapkan di BUMDes. Dari permasalahan yang dihadapi perlu dilakukan suatu tindakan baik itu berupa sosialisasi dan pelatihan kepada pengurus BUMDes. Implementasi dari program PKM ini bagi mitra, yaitu pelatihan penyusunan laporan keuangan BUMDes dengan pendekatan edukasi. Proses ini dirancang untuk memastikan bahwa peserta memiliki perencanaan, kontrol, dan akuntabilitas keuangan yang tepat. Setelah melakukan beberapa putaran pelatihan dan membuktikan bahwa mitra kompeten, tim PKM menyiapkan tiga laporan keuangan: laporan laba rugi, neraca dan arus kas, yang merupakan prinsip akuntansi perusahaan jasa. ABSTRACT This community services program aims to help Torosiaje Village Village-Owned Enterprise (BUMDesa) partners overcome the challenges they face, namely organizational governance problems. In managing BUMDes, a professional system and management is really needed so that the business continuity of the BUMDes can be consistent, so the problem that occurs in BUMDes in Torosiaje Village is that the BUMDes managers who have been selected are not yet ready to manage BUMDes both in terms of management and systems. finance. So there is no financial management and management system that can be implemented in BUMDes. Based on the problems faced, it is necessary to take good action in the form of outreach and training to BUMDes administrators whose management has been established but is not running as expected. Implementation of this community services program for partners, namely training in preparing BUMDes financial reports with an educational approach. This process is designed to ensure that participants have proper financial planning, control and accountability. After conducting several rounds of training and proving that partners are competent, the community servicse team prepares three financial reports: profit and loss statement, balance sheet and cash flow, which are the accounting principles of service companies.