Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian

Muhammad Husni; Rafie Akbar Sumarno; Haris Reza Fathony; Anto Andreawan; M. Fahriyal Aldi; Memey Ifalia Kristin; Rapy Ahmad Nazriel

doi:10.31004/jerkin.v4i2.3167

Authors

Muhammad Husni Politeknik Negeri Tanah Laut
Rafie Akbar Sumarno Politeknik Negeri Tanah Laut
Haris Reza Fathony Politeknik Negeri Tanah Laut
Anto Andreawan Politeknik Negeri Tanah Laut
M. Fahriyal Aldi Politeknik Negeri Tanah Laut
Memey Ifalia Kristin Politeknik Negeri Tanah Laut
Rapy Ahmad Nazriel Politeknik Negeri Tanah Laut

DOI:

https://doi.org/10.31004/jerkin.v4i2.3167

Keywords:

BUMDes, Financial Accountability, Village Economic Empowerment, Participation, Mentoring

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.

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