PELATIHAN PENINGKATAN AKUNTABILITAS BUMDES KENDALI DOSO DESA KENDAL MELALUI PENYUSUNAN LAPORAN KEUANGAN

Abstract

Financial reports are a crucial foundation for accountable and transparent management of BUMDes, in accordance with regulatory obligations. However, initial observations at BUMDes Kendali Sodo in Kendal Village identified a number of managers who had significant difficulties in mastering basic accounting skills and preparing financial reports, which could potentially hamper the transparency and sustainability of their businesses. This community service activity aims to provide structured intervention through intensive training and mentoring programs to improve the literacy and understanding of managers regarding the process of preparing standard financial accountability reports for BUMDes. This community service activity (PKM) was carried out with a primary focus on technical guidance (bimtek) and intensive mentoring. The material presented included the preparation of basic financial reports (balance sheets and income statements) as well as important analyses such as the cost of goods manufactured (COGM). A combination of manual methods and application training was used, which resulted in a significant improvement in the technical and managerial competencies of the managers.