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Abstract

Every organization that uses a budget is required to provide financial reports to key stakeholders in a transparent and accountable manner. The establishment of the Village Owned Enterprises (BUMDes) is intended not only to be a driving force for the village economy but also a source of village income. The purpose of this Community Service (PKM) is to increase the professionalism of village government officials and BUMDes managers in managing BUMDes finances. The method used in this activity is a participatory learning method that takes the form of lectures, discussions, questions and answers, and practices related to the financial management of BUMDes. Participants in the financial management workshop consisted of the Village Head, Village Apparatus, Village Consultative Body, and BUMDes managers in the Sandang Pangan Village. The results achieved from this community service program (PKM) involves an increase in the knowledge and skills of village government officials and BUMDes managers in managing BUMDes finances.

Keywords

Financial statements Financial management BUMDes

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