Forum Group Discussion dan Pengenalan Aplikasi Akuntansi di BUMDes Gunung Cilik Desa Damarkasiyan melalui Pendekatan Participatory Action Research

Abstract

Village Owned Enterprises (BUMDes) play a strategic role in optimizing the village's economic potential and improving the community's welfare. However, managing BUMDes still faces various challenges, especially in organizational governance, resolving conflicts among stakeholders, and financial recording and reporting. This community service activity aims to identify management problems at BUMDes Gunung Cilik in Damarkasiyan Village, enhance the board's understanding of the importance of governance and financial accountability, and introduce accounting applications as tools to support financial recording and reporting. The implementation method uses a Participatory Action Research (PAR) approach through interviews and Focus Group Discussions (FGD) involving the community service team and BUMDes management. The results of the activities show that the financial recording at BUMDes Gunung Cilik is still done manually using a simple cash book and is not yet supported by a structured computer-based accounting system. In addition, there are challenges in building synergy among stakeholders, which could affect the effectiveness of BUMDes management. Through discussions and the introduction of accounting applications, the managers gained an understanding of the importance of digitalizing financial records, transparency, accountability, and coordination among stakeholders. This activity is expected to be a first step in improving the professionalism of BUMDes governance and encouraging more effective, organized, and sustainable financial management.