PENGUATAN TATA KELOLA KEUANGAN DAN AKUNTABILITAS BUMDES MELALUI IMPLEMENTASI SISTEM ADMINISTRASI DAN PELAPORAN KEUANGAN BERBASIS DIGITAL

Abstract

Problem. The management of Village-Owned Enterprises (BUMDes) as community economic institutions requires transparent and accountable financial governance supported by an effective administrative system. However, the BUMDes in Kampung Karang Indah, Merauke Regency, still faces various obstacles in financial management, particularly in aspects such as recording transactions, archiving administrative documents, and preparing financial reports, which are still done manually. This condition results in financial information not being presented optimally to support the monitoring, evaluation, and strategic decision-making processes in BUMDes development.

Purpose of Community Service. This community service activity aims to answer how strategies for strengthening financial governance through increasing the capacity of administrators and implementing a digital-based financial administration and reporting system can improve the effectiveness, transparency, and accountability of BUMDes management in Kampung Karang Indah. Specifically, this activity aims to improve the administrators' ability to manage financial administration, implement a digital recording system, and develop a more systematic and sustainable financial reporting mechanism.

Method. The community service implementation uses a Participatory Action Research (PAR) approach that actively involves partners in every stage of the activity. This method was implemented through the stages of identifying partner problems and needs, designing a digital financial administration system, conducting training, providing implementation assistance, and monitoring and evaluation. A participatory approach was used to ensure that the developed solutions align with the conditions, needs, and capacity of the Kampung Karang Indah BUMDes management.

Findings/Results. The results of the activity indicate an increase in the capacity of BUMDes management in understanding and implementing more transparent and accountable financial governance. The implementation of a digital-based financial administration and reporting system improved the regularity of transaction recording, the effectiveness of financial document management, and the quality of financial information presentation to support evaluation and decision-making. This activity resulted in a digital-based BUMDes financial governance assistance model that can be used sustainably and has the potential to be replicated in other BUMDes with similar characteristics.