<![CDATA[Badan Usaha Milik Nagari (BUMNag) is a community economic institution that plays a strategic role in supporting economic independence based on local potential through the management of various nagari business activities. The success of managing BUMNag is not only determined by the ability to run business activities but is also influenced by the quality of financial governance that is transparent, accountable, and capable of providing relevant financial information for decision-making. One of the problems faced by BUMNag Sehati Lubuk Gadang is the limited understanding of the managers in recording transactions and preparing financial reports systematically. This community service activity aims to improve the financial literacy of the managers of BUMNag Sehati Lubuk Gadang through the Participatory Action Research (PAR) approach. The implementation method was carried out through several stages, namely problem identification with partners, action plan preparation, practice-based training, assistance in financial report preparation, and evaluation and reflection on the activity results. The results of the activities show an increase in the managers' understanding of basic accounting concepts, transaction classification, financial recording processes, and the preparation of simple financial reports. The PAR approach is capable of creating a participatory learning process, allowing managers not only to acquire technical knowledge but also to develop the ability to implement financial management more independently and sustainably.]]>
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