Pengelolaan Keuangan Yang Tranparan Dan Akuntabel Bumdes Di Desa Rajik

https://doi.org/10.35912/yumary.v6i2.5504
Published: Dec 5, 2025

Abstract:

Purpose: The purpose of this community service activity is to overcome the main problems in the management of Village-Owned Enterprises (BUMDes) in Rajik Village, where most of the managers have limited knowledge and ability in administration and financial reporting.

Methodology/approach: The methodology used is participatory training and mentoring, which actively involves all parties. This approach is carried out through material presentations, question and answer sessions, and direct assistance in compiling financial statements of BUMDes in Rajik city.

Results/findings: The results of this activity show that well-managed BUMDes can have a positive impact on the village economy. The existence of a well-organized financial system can increase the credibility and sustainability of BUMDes, avoid misuse of funds, and get wider support from the government and the public. Participants showed high enthusiasm and hoped for continuous assistance to improve their financial management.

Conclutions: BUMDes have an important role as a driver of the village economy, but their success depends heavily on transparent and accountable financial management. Therefore, continuous technical guidance and training are needed so that BUMDes can continue to develop and provide real benefits to the village community.

Limitations: This service is limited to increasing human resource capacity and socializing financial management, without touching the implementation of an integrated accounting system which is still a challenge for BUMDes.

Contribution: The main contribution of this service is to increase the understanding of village managers and stakeholders about the best practices of managing BUMDes that are transparent, accountable, and sustainable.

Keywords:
1. Accountable
2. BUMDes
3. Financial Management
4. Mentoring
5. Rajik Village
6. Transparent
Authors:
1 . Darman Saputra
2 . Dian Prihardini Wibawa
3 . Iza Guspian
4 . Iis Azelya
View PDF
How to Cite
Saputra, D., Wibawa, D. P., Guspian, I., & Azelya, I. (2025). Pengelolaan Keuangan Yang Tranparan Dan Akuntabel Bumdes Di Desa Rajik. Yumary: Jurnal Pengabdian Kepada Masyarakat, 6(2), 483–504. https://doi.org/10.35912/yumary.v6i2.5504
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 6 No. 2 (2025): Desember
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Bangsawan, S., Mahrinasari, M. S., Ahadiat, A., Ribhan, R., Kesumah, F. S. D., & Febrian, A. (2021). Pengembangan Desa Wisata melalui Pelatihan dan Pembinaan. Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(2), 79–90. https://doi.org/10.35912/yumary.v2i2.615

    Be Kraf. (2016). Survei BPS dan Bekraf. Diakses Pada 18 Juli 2022. www.bekraf.go.id/. Online

    Castellani, J., Suratman, S. S., Sudarjah, G. M., Muharam, D. F., & Ridwan, M. (2022). The role of village owned business entities (BUMDes) on rural economic development in Tanjungsari district, Sumedang regency. https://doi.org/10.23969/jess.v5i1.5061

    Dwinarko, D., Sulistyanto, A., Widodo, A., & Mujab, S. (2021). Pelatihan Manajemen Komunikasi pada Badan Permusyawaratan Desa (BPD) dalam Meningkatkan Pemberdayaan Masyarakat. Yumary: Jurnal Pengabdian Kepada Masyarakat, 1(4), 217–225. 10.35912/yumary.v1i4.314

    Erlina, E., & Sirojuzilam, S. (2020). Efektivitas penerapan sistem pencatatan dan pelaporan keuangan BUMDes sistem akuntansi BUMDes berbasis web. https://doi.org/10.33395/OWNER.V4I1.195

    Hasanah. (2015). Ekonomi kreatif adalah konsep modern yang menekankan pada informasi dan kreativitas dengan mengandalkan ide dan keahlian sumber daya manusianya sebagai faktor produksi utama.

    Hendy, M. (2022). Active Learning is a Pedagogical Approach: the Meaning and Philosophy behind. BSU-Journal of Pedagogy and Curriculum, 1(1), 1–8. https://doi.org/10.21608/bsujpc.2022.240473

    Hidayah, U., & Prima, S. R. (2022). The Role of BUMDes In Rural Economic Development In Trenggalek Regency. Mimbar. https://doi.org/10.29313/mimbar.v0i0.8892

    Imawan, A., & Majid, A. (2022). BUMDes School For Financial Management. International Journal Of Community Service. https://doi.org/10.51601/ijcs.v2i1.64

    Katakreatif.kemenparekraf.go.id. (2022). Profil KaTa Kreatif - Kabupaten Belitung. https://katakreatif.kemenparekraf.go.id/country/kabupaten-belitung

    Kemenparekraf. (2021). Kemenparekraf/Baparekraf RI. https://kemenparekraf.go.id/profil/profil-pimpinan

    Khamisah, N., Yusnaini, Y., Nurullah, A., Kesuma, N., Hidayat, M., & Rohman, A. (2022). Training and mentoring in preparing financial statements at BUMDes Merta Sari. https://doi.org/10.33365/comment.v2i1.72

    Kreatif, R. P. dan E. (2022). Rakornas Pariwisata dan Ekonomi Kreatif.

    Lukinov, V., Gerasimenko, N. A., & Kumalagova, E. A. (2023). The role of accounting evaluation in assessing the effectiveness of enterprise management. Èkonomika i Upravlenie: Problemy, Rešeniâ. https://doi.org/10.36871/ek.up.p.r.2023.03.01.015

    Maulana, A., Novalia, N., Rosa, A., & Yunita, D. (2021). Peningkatan Kapasitas Wirausaha Desa Melalui Pelatihan Pembuatan Rencana Bisnis (Village Entrepreneurial Capacity Building Through Business Planning Training). Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(3), 133–142. https://doi.org/10.35912/yumary.v2i3.674

    Nuraini, H. (2020). Building Village Economic Independence Through Village-Owned Enterprises (BUMDes. Proceedings of the Third International Conference on Social Transformation, Community and Sustainable Development (ICSTCSD 2019). https://doi.org/10.2991/icstcsd-19.2020.10

    Persada, A. G., & Achiria, S. (2022). Pemberdayaan UKM Jamaah Masjid berbasis Digital Marketing di Desa Tlogoadi Kecamatan Mlati Kabupaten Sleman. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(1), 1–11. https://doi.org/10.35912/yumary.v3i1.1082

    Rachmawati, M. (2024). Strategi Pengelolaan Sumber Daya Manusia Terhadap Pengembangan Badan Usaha Milik Desa. https://doi.org/10.54066/jrime-itb.v2i2.1491

    Salihin, A. (2021). Peran Badan Usaha Milik Desa (BUMDes) Sebagai Upaya Pengembangan Ekonomi Masyarakat Desa Pejanggik. https://doi.org/10.29300/AIJ.V7I1.3937

    Sembiring, S. I. O., & Metalia, M. (2023). Optimalisasi peran bumdes dalam pengembangan ekowisata melalui business plan dan penguatan mental usaha di Desa Paguyuban Kecamatan Way Lima Kabupaten Pesawaran. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(4), 225–233. https://doi.org/10.35912/yumary.v3i4.1471

    Soleha, N., Yulianto, A. S., Hanifah, I. A., Prasadhita, C., & Wahyudi, T. S. (2023). Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency. MOVE Journal of Community Service and Engagement. https://doi.org/10.54408/move.v2i5.211

    Sulistyo, H. W., Muharom, L. A., Oktavianto, H., & Nusantara, A. F. P. (2022). Pendampingan Penggunaan Aplikasi Laporan Keuangan BUMDes. Journal of Community Development. https://doi.org/10.47134/comdev.v3i3.105

    Sururi, A. (2017). Inovasi Kebijakan Organisasi Sektor Publik Menuju Terwujudnya Good Public Policy Governance. Jurnal Good Governance, 15(1). https://doi.org/10.32834/gg.v15i1.96

    Susilowati, L., & Effrisanti, Y. (2022). Pendampingan penyusunan laporan keuangan BUMDes Tani Unggul di Desa Banjardowo Kecamatan Jombang Kabupaten Jombang. Selaparang. https://doi.org/10.31764/jpmb.v6i3.9624

    UNCTAD, G. (2008). The United Nations Conference on Trade and Development (UNCTAD), Creative Economy Report 2008.

  1. Bangsawan, S., Mahrinasari, M. S., Ahadiat, A., Ribhan, R., Kesumah, F. S. D., & Febrian, A. (2021). Pengembangan Desa Wisata melalui Pelatihan dan Pembinaan. Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(2), 79–90. https://doi.org/10.35912/yumary.v2i2.615
  2. Be Kraf. (2016). Survei BPS dan Bekraf. Diakses Pada 18 Juli 2022. www.bekraf.go.id/. Online
  3. Castellani, J., Suratman, S. S., Sudarjah, G. M., Muharam, D. F., & Ridwan, M. (2022). The role of village owned business entities (BUMDes) on rural economic development in Tanjungsari district, Sumedang regency. https://doi.org/10.23969/jess.v5i1.5061
  4. Dwinarko, D., Sulistyanto, A., Widodo, A., & Mujab, S. (2021). Pelatihan Manajemen Komunikasi pada Badan Permusyawaratan Desa (BPD) dalam Meningkatkan Pemberdayaan Masyarakat. Yumary: Jurnal Pengabdian Kepada Masyarakat, 1(4), 217–225. 10.35912/yumary.v1i4.314
  5. Erlina, E., & Sirojuzilam, S. (2020). Efektivitas penerapan sistem pencatatan dan pelaporan keuangan BUMDes sistem akuntansi BUMDes berbasis web. https://doi.org/10.33395/OWNER.V4I1.195
  6. Hasanah. (2015). Ekonomi kreatif adalah konsep modern yang menekankan pada informasi dan kreativitas dengan mengandalkan ide dan keahlian sumber daya manusianya sebagai faktor produksi utama.
  7. Hendy, M. (2022). Active Learning is a Pedagogical Approach: the Meaning and Philosophy behind. BSU-Journal of Pedagogy and Curriculum, 1(1), 1–8. https://doi.org/10.21608/bsujpc.2022.240473
  8. Hidayah, U., & Prima, S. R. (2022). The Role of BUMDes In Rural Economic Development In Trenggalek Regency. Mimbar. https://doi.org/10.29313/mimbar.v0i0.8892
  9. Imawan, A., & Majid, A. (2022). BUMDes School For Financial Management. International Journal Of Community Service. https://doi.org/10.51601/ijcs.v2i1.64
  10. Katakreatif.kemenparekraf.go.id. (2022). Profil KaTa Kreatif - Kabupaten Belitung. https://katakreatif.kemenparekraf.go.id/country/kabupaten-belitung
  11. Kemenparekraf. (2021). Kemenparekraf/Baparekraf RI. https://kemenparekraf.go.id/profil/profil-pimpinan
  12. Khamisah, N., Yusnaini, Y., Nurullah, A., Kesuma, N., Hidayat, M., & Rohman, A. (2022). Training and mentoring in preparing financial statements at BUMDes Merta Sari. https://doi.org/10.33365/comment.v2i1.72
  13. Kreatif, R. P. dan E. (2022). Rakornas Pariwisata dan Ekonomi Kreatif.
  14. Lukinov, V., Gerasimenko, N. A., & Kumalagova, E. A. (2023). The role of accounting evaluation in assessing the effectiveness of enterprise management. Èkonomika i Upravlenie: Problemy, Rešeniâ. https://doi.org/10.36871/ek.up.p.r.2023.03.01.015
  15. Maulana, A., Novalia, N., Rosa, A., & Yunita, D. (2021). Peningkatan Kapasitas Wirausaha Desa Melalui Pelatihan Pembuatan Rencana Bisnis (Village Entrepreneurial Capacity Building Through Business Planning Training). Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(3), 133–142. https://doi.org/10.35912/yumary.v2i3.674
  16. Nuraini, H. (2020). Building Village Economic Independence Through Village-Owned Enterprises (BUMDes. Proceedings of the Third International Conference on Social Transformation, Community and Sustainable Development (ICSTCSD 2019). https://doi.org/10.2991/icstcsd-19.2020.10
  17. Persada, A. G., & Achiria, S. (2022). Pemberdayaan UKM Jamaah Masjid berbasis Digital Marketing di Desa Tlogoadi Kecamatan Mlati Kabupaten Sleman. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(1), 1–11. https://doi.org/10.35912/yumary.v3i1.1082
  18. Rachmawati, M. (2024). Strategi Pengelolaan Sumber Daya Manusia Terhadap Pengembangan Badan Usaha Milik Desa. https://doi.org/10.54066/jrime-itb.v2i2.1491
  19. Salihin, A. (2021). Peran Badan Usaha Milik Desa (BUMDes) Sebagai Upaya Pengembangan Ekonomi Masyarakat Desa Pejanggik. https://doi.org/10.29300/AIJ.V7I1.3937
  20. Sembiring, S. I. O., & Metalia, M. (2023). Optimalisasi peran bumdes dalam pengembangan ekowisata melalui business plan dan penguatan mental usaha di Desa Paguyuban Kecamatan Way Lima Kabupaten Pesawaran. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(4), 225–233. https://doi.org/10.35912/yumary.v3i4.1471
  21. Soleha, N., Yulianto, A. S., Hanifah, I. A., Prasadhita, C., & Wahyudi, T. S. (2023). Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency. MOVE Journal of Community Service and Engagement. https://doi.org/10.54408/move.v2i5.211
  22. Sulistyo, H. W., Muharom, L. A., Oktavianto, H., & Nusantara, A. F. P. (2022). Pendampingan Penggunaan Aplikasi Laporan Keuangan BUMDes. Journal of Community Development. https://doi.org/10.47134/comdev.v3i3.105
  23. Sururi, A. (2017). Inovasi Kebijakan Organisasi Sektor Publik Menuju Terwujudnya Good Public Policy Governance. Jurnal Good Governance, 15(1). https://doi.org/10.32834/gg.v15i1.96
  24. Susilowati, L., & Effrisanti, Y. (2022). Pendampingan penyusunan laporan keuangan BUMDes Tani Unggul di Desa Banjardowo Kecamatan Jombang Kabupaten Jombang. Selaparang. https://doi.org/10.31764/jpmb.v6i3.9624
  25. UNCTAD, G. (2008). The United Nations Conference on Trade and Development (UNCTAD), Creative Economy Report 2008.