<![CDATA[This community service article describes a business development assistance program for a Badan Usaha Milik Gampong (BUMG), or village-owned enterprise, in Gampong Teungoh, Nisam District, Aceh Utara. The program was implemented during June 2023 using a structured sequence of presentation, guided discussion, question-and-answer sessions, document review, and evaluation. The assistance focused on business planning and budgeting as the operational foundation for developing sustainable BUMG enterprises. The source report identified several managerial constraints, including limited business units, unwritten business arrangements, restricted capital, inadequate business facilities, weak revenue and expenditure planning, limited human-resource capacity, and insufficient internal control. The activity strengthened the partner’s understanding of the components of work plans, business objectives, budgeting, accountability, and the relationship between diversification and financial projections. The resulting strategic priorities were market-based business mapping, written planning documents, realistic revenue and cost projections, gradual diversification, clearer internal control, and continuous capacity building. The program also created a forum for interaction between village enterprise managers and university academics. Because no quantitative pre-test and post-test data were recorded, the outcomes are interpreted descriptively. The findings show that planning and budgeting assistance can serve as an initial governance instrument for directing BUMG development toward accountable, participatory, and sustainable village economic management.]]>
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