Assistance in the Preparation of SAK EMKM-Based Financial Statements for BUMDes in Supporting Sustainable Governance

Januardi Mesakh (Universitas Methodist Indonesia)
Arthur Simanjuntak (Universitas Methodist Indonesia)
Mitha Christina Ginting (Universitas Methodist Indonesia)
Farida Sagala (Universitas Methodist Indonesia)
Lamria Sagala (Universitas Methodist Indonesia)
Ivo M. Silitonga (Universitas Methodist Indonesia)
Apriani M. Sibarani (Universitas Methodist Indonesia)
Gracesiella Y. Simanjuntak (Universitas Methodist Indonesia)
Duma Rahel Situmorang (Universitas Methodist Indonesia)
Sahala Purba (Universitas Methodist Indonesia)
Arison Nainggolan (Universitas Methodist Indonesia)
Yosephine N. Sembiring (Universitas Methodist Indonesia)

Jurnal Pengabdian Pada Masyarakat METHABDI
Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI

Village-Owned Enterprises (BUMDes) are one of the key instruments of village economic empowerment that require transparent and accountable financial management. However, most BUMDes managers lack adequate understanding of financial statement preparation based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aims to enhance the capacity of BUMDes managers in preparing SAK EMKM-based financial statements to support sustainable financial governance. The methods used were direct mentoring and participatory training involving 25 BUMDes managers in Deli Serdang Regency, North Sumatra. The activities were carried out in three stages: (1) socialization and problem identification, (2) financial statement preparation workshop, and (3) independent mentoring. The results showed a significant increase in participants’ understanding, with the average pre-test score of 42.6 rising to 79.3 in the post-test. A total of 88% of participants successfully prepared simple financial statements in accordance with SAK EMKM standards. This activity contributes to improving the accountability and transparency of BUMDes management as the foundation for sustainable governance.