AKUNTANSI BADAN USAHA MILIK DESA (BUMDesa) PADA DESA POWELUA KECAMATAN BANAWA TENGAH

Abstract

Village-Owned Enterprises (BUMDesa) are a crucial instrument for promoting village economic independence through the management of assets and business units based on local potential. However, many BUMDesa face challenges in financial management, including in Powelua Village, Banawa Tengah District, Donggala Regency, Central Sulawesi Province. The main challenges are low accounting literacy, the absence of a structured bookkeeping system, and difficulties in preparing accurate and timely financial reports. This community service program aims to improve the capacity of BUMDesa managers through practice-based accounting training and technical assistance. The methods used include counseling, discussions, transaction recording simulations, and the use of Excel-based bookkeeping templates tailored to the business context of Powelua BUMDesa. The results of the program indicate an increase in participants' understanding of the financial recording system and an awareness of the importance of accountability in BUMDesa financial management. Furthermore, this activity also encourages the formation of a new mindset in more professional and transparent village institutional governance. Therefore, this program is expected to be the first step in realizing social transformation in villages through strengthening economic functions and accountable governance.