PERSPECTIVES ON FINANCIAL MANAGEMENT OF BUMDES IN WUKIRSARI VILLAGE – YOGYAKARTA
Keywords:
Evaluation, Financial Management, BUMDes, WukirsariAbstract
Community service activities at BUMDes Wukirsari Village aim to evaluate financial management to improve transparency and accountability. The BUMDES has prepared financial reports, including balance sheets, profit and loss statements, and cash flow statements. Still, there has been no internal evaluation to ensure their quality by SAK ETAP accounting standards. In addition, village officials and BUMDes managers still have limited understanding of accounting guidelines, so training is needed to improve their capacity to prepare professional and transparent reports.
Good financial management is key to BUMDes' business continuity and supports sustainable village indicators, such as economic growth and improved community welfare. The main recommendation of this activity is the need for technical assistance and training on financial management based on accounting standards for village officials and BUMDes managers, so that BUMDes governance can be more accountable.
This activity was carried out by a team from the Faculty of Economics and Business of Pancasila University, who participated in the 1st International Community Service 2025 program in Yogyakarta. With this activity, it is hoped that BUMDes can become the driving force of the village economy more effectively and sustainably.
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Copyright (c) 2025 Syahril Djaddang, Sri Widyastuti, Widarto Rachbini, Dewi Kurniawati, Lola Fitria Sari, Dian Riskarini, Putri Rana Khairina, Wina Kristiani
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