Financial Management Training for Bumdes Based on Transparent and Accountable Accounting

Abstract

Village-Owned Enterprises (BUMDes) are a strategic instrument of village economic policy in Indonesia, yet many still suffer from weak financial management, inadequate bookkeeping, and low accountability. This community service activity was conducted in Pabelan Village, Pabelan Sub-district, Semarang Regency, involving 32 BUMDes management members and village finance officers as participants. The training applied a participatory method that combined interactive lectures, workshops, and case-based practice using a simplified accounting module designed for rural settings. Pre-test and post-test assessments revealed a significant gain in participants' knowledge, from a mean score of 42.3 to 78.6, representing an increase of 85.8% (paired t-test: t = 18.42; p < 0.001). By the end of the training, 75% of participant groups successfully prepared a simple balance sheet, income statement, and cash flow report. The results affirm that structured accounting training substantially strengthens financial management capacity at the BUMDes level, which in turn supports the realization of transparent and accountable village fund governance.