Room of Civil Social Development
Vol. 5 No. 3 (2026): Room of Civil Society Development

Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets

Andriyan Eka Sapta (Politeknik Negeri Semarang, Semarang, Indonesia)
Sam’ani (Politeknik Negeri Semarang, Semarang, Indonesia)
Ida Nurhayati (Politeknik Negeri Semarang, Semarang, Indonesia)
Tutik Dwi Karyanti (Politeknik Negeri Semarang, Semarang, Indonesia)
Rudi Handoyono (Politeknik Negeri Semarang, Semarang, Indonesia)
Lilis Mardiana Anugrahwati (Politeknik Negeri Semarang, Semarang, Indonesia)
Musyafa Alfarizi (Politeknik Negeri Semarang, Semarang, Indonesia)
Retno Winarti Handayani (Politeknik Negeri Semarang, Semarang, Indonesia)
Indra Sukma Subagio (Politeknik Negeri Semarang, Semarang, Indonesia)



Article Info

Publish Date
01 Jul 2026

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

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Journal Info

Abbrev

rcsd

Publisher

Subject

Arts Humanities Education Social Sciences Other

Description

Focus and Scope Focus Room of Civil Society Development (RCSD) is a community service-oriented journal that focuses on advancing theories, research, and practices in community participation and empowerment. The journal explores innovative approaches to fostering active participation of communities ...