Penguatan Literasi Akuntansi sebagai Upaya Meningkatkan Kualitas Tata Kelola Keuangan BUM Desa

Authors

  • Asqolani PKN STAN
  • Miftahul Hadi PKN STAN
  • Akhmad Khabibi PKN STAN

DOI:

https://doi.org/10.61754/jurdiasra.v4i1.185

Keywords:

Accountability, Village-Owned Enterprise, Financial Statements

Abstract

The financial reports of village-owned enterprises play a crucial role in ensuring the sustainability of operational activities and demonstrating accountability in the management of village funds. The community service program discussed in this paper aims to improve the capacity of BUM Desa managers, particularly in preparing financial reports through intensive training and mentoring activities. The main objective is to strengthen accounting literacy and improve the quality of financial management in BUM Desa institutions. This activity was held on November 22-24, 2022, and was attended by BUM Desa managers in the Jombang Regency. The series of activities included identifying and mapping the conditions of BUM Desa, training to improve accounting literacy, mentoring in preparing financial reports using Excel, and evaluating the results of the reports that had been prepared. The results of these activities indicated that the competence of BUM Desa managers had increased significantly, and they were able to prepare Excel-based financial reports better and more efficiently.

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Published

2026-02-02

How to Cite

Asqolani, Hadi, M., & Khabibi, A. (2026). Penguatan Literasi Akuntansi sebagai Upaya Meningkatkan Kualitas Tata Kelola Keuangan BUM Desa. Jurnal Abdi Masyarakat Nusantara, 4(1), 39–46. https://doi.org/10.61754/jurdiasra.v4i1.185