<![CDATA[The development of Village-Owned Enterprises (BUMDes) in Jaro Village, Tabalong Regency, faces a fundamental challenge in the limited capacity of Human Resources (HR) regarding financial governance and open operations. This community service activity aims to improve the HR capacity of BUMDes managers based on the principles of transparency and work accountability. The implementation method utilized the Asset-Based Community Development (ABCD) approach, which includes stages of socialization, intensive training on digital financial report preparation, assistance in drafting standard operating procedures (SOPs), and periodic performance evaluations. The results indicated an 85% increase in partners' understanding of governance, the formulation of 3 main SOP documents, and the implementation of a digital application-based financial reporting system accessible to both the village government and the community. The conclusion of this activity is that structured HR capacity building can transform the work patterns of BUMDes managers to be more accountable, which in turn enhances public trust and drives the economic independence of Jaro Village.]]>
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