Peningkatan Kapasitas Pengelola BUMDes Bangkit Desa Sriwulan melalui Pelatihan Penyusunan dan Analisis Laporan Keuangan

Abstract

This community engagement program was implemented at BUMDes Sriwulan with the primary objective of strengthening managerial capacity in understanding, managing, and preparing financial statements in a more accountable manner and in accordance with applicable accounting standards. The urgency of this initiative stems from preliminary findings indicating that most BUMDes administrators still face challenges in recording transactions, preparing financial documents, and managing business administration, which may hinder transparency, accountability, and the long-term sustainability of village economic activities. To address these needs, the Asset-Based Community Development (ABCD) approach was employed, emphasizing the utilization of local potentials, resources, and the internal capacities of BUMDes as a foundation for institutional strengthening. The implementation began with the delivery of materials on the types of financial statements relevant to BUMDes, including the balance sheet, income statement, and cash flow statement. Subsequently, participants received training on preparing simplified financial statements based on typical transactions occurring in BUMDes operations. In the following stage, technical assistance was provided to enhance the participants’ ability to interpret financial information, enabling them to assess financial health, evaluate business performance, and make more informed and data-driven decisions.