Pendampingan Sistem Laporan Keuangan Bumdes sebagai Pilar Pengembangan Desa Mandiri

Abstract

Accountable financial management of village-owned enterprises (BUMDes) requires structured recording, human resource competence, internal control, and digital technology support. This community engagement program aimed to strengthen the capacity of managers of BUMDes Istana Mahligai, Muara Takus Village, XIII Koto Kampar District, Kampar Regency, in digital financial management and reporting. The implementation used a participatory approach through problem identification, planning, training, mentoring, system development and testing, monitoring, and evaluation. The results indicate the establishment of a system foundation integrating digital general journals, automated financial reports, user management, business-unit transaction classification, financial monitoring dashboards, a marketplace for local SME products and tourism packages, offline transaction input, and AI-based summary and recommendation features. The mentoring process also strengthened managers’ knowledge, practical skills, managerial capabilities, and digital literacy. The program initiated a transition from manual administration toward a more integrated, traceable, transparent, and data-driven governance model to support BUMDes performance and sustainable village development.