PENGARUH SISTEM PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN BUMDES DI DESA TALANG PAUH, KECAMATAN PONDOK KELAPA, KABUPATEN BENGKULU TENGAH
Kata Kunci:
BUMDes, Pengelolaan Keuangan, Kinerja Keuangan, Sosialisasi, Pengabdian MasyarakatAbstrak
Kegiatan penelitian ini bertujuan untuk meningkatkan pemahaman dan kemampuan pengurus BUMDes Talang Pauh Jaya dalam mengelola keuangan secara transparan, akuntabel, dan berkelanjutan. Kegiatan dilakukan melalui metode penyuluhan dan sosialisasi kepada pengurus BUMDes, kepala desa, dan perangkat desa mengenai sistem pengelolaan keuangan yang baik sesuai prinsip akuntansi sederhana dan pedoman Permendesa PDTT No. 3 Tahun 2021 tentang BUMDes. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pencatatan keuangan, pelaporan, serta pentingnya pengendalian internal dalam mendukung kinerja keuangan BUMDes. Penerapan sistem pengelolaan keuangan yang tertib berdampak positif terhadap transparansi, efisiensi, dan akuntabilitas BUMDes Talang Pauh Jaya.
This community service activity aims to improve the understanding and capabilities of the Talang Pauh Jaya Village-Owned Enterprise (BUMDes) administrators in managing finances in a transparent, accountable, and sustainable manner. The activity was conducted through counseling and outreach to BUMDes administrators, village heads, and village officials regarding a sound financial management system in accordance with simple accounting principles and the guidelines of the Minister of Villages, Disadvantaged Regions, and Transmigration Regulation No. 3 of 2021 concerning BUMDes. The results of the activity showed an increase in participants' understanding of financial recording, reporting, and the importance of internal control in supporting BUMDes' financial performance. The implementation of an orderly financial management system has a positive impact on the transparency, efficiency, and accountability of the Talang Pauh Jaya BUMDes.
