Pendampingan Penguatan Tata Kelola dan Administrasi Keuangan pada BUMDes Raharja Desa Punjul, Kecamatan Karangrejo, Tulungagung
DOI:
https://doi.org/10.62383/jkm.v2i4.2582Keywords:
Accountability, Community Assistance, Financial Administration, Governance Bumdes, TransparencyAbstract
BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.
References
Agustino, L. (2022). Dasar-dasar kebijakan publik (Edisi revisi). Alfabeta.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2018). Auditing and assurance services: An integrated approach (Pearson Education).
Ayu, M., Azriya, N., Tri Windari, K., & Sang Bumi Ruwa Jurai, U. (2020). Tata kelola dan administrasi BUMDes. Jurnal Abdi Masyarakat Saburai (JAMS), 1(1).
Firmansyah Amrie, A., & Pembangunan Nasional Veteran Jakarta, U. (2023). Optimalisasi BUMDes di Indonesia melalui strategi digitalisasi, penguatan modal sosial, tata kelola keuangan, dan peran pemerintah desa. Journal of Law, Administration, and Social Science, 5(1).
Hartono, R. I., Yulisman, P., Fitrya Murni, R., Mahmud Yunus Lubuk Lintah, J., Kuranji, K., & Padang, K. (2025). Etika bisnis Islami dalam perspektif fiqih muamalah antara hukum, moral, dan spiritualitas. Moral, 2(2), 241–250. https://doi.org/10.61132/moral.v2i2.995
Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2021). Keuangan publik Islam: Teori dan praktik. Kencana.
Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia. (2021). Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 3 Tahun 2021 tentang Pendampingan Masyarakat Desa. Kemdesa PDTT.
Kunci, K., Transparansi, :, Akuntabilitas, ;, & Bumdes, ; (2024). Transparansi dan akuntabilitas dalam tata kelola BUMDes (Studi Kasus BUMDes Sejahtera Cemani). Artikel Abstrak.
Nurfitriasih, D. M., Widiastuti, R., Kamayanti, A., Sari, P. A., Hudiarini, S., & Kartiko, G. (2025). Pendampingan tata kelola dan pertanggungjawaban keuangan unit usaha BUMDes Pulotondo. Journal of Community Development, 6(1), 158–167. https://doi.org/10.47134/comdev.v6i1.1634
Samosir, W. M., Agani, W., Puteri, N. H., Ardiansyah, F., & Lorang, F. D. (2023). Tata kelola kolaboratif dalam pembangunan ekonomi lokal: Studi kasus BUMDes Guwosari Maju Sejahtera. Politika, 16(1), 2025. https://doi.org/10.14710/politika.16.1.2026.31-51
Sidik, H. (2022). Meningkatkan peran Badan Usaha Milik Desa (BUMDes) sebagai penggerak ekonomi pedesaan di Desa Langensari. Kompasiana, 4(1). https://www.kompasiana.com/arakoo/5c5b
Sutiyo, & Maharjan, K. L. (2020). Decentralization and rural development in Indonesia. Springer.
Tarlani, T., Saraswati, S., Akliyyah, L. S., R, L. F., & Dananjaya, H. A. S. (2023). Indikator tata kelola Badan Usaha Milik Desa (BUMDes) di Indonesia dalam merespon era revolusi industri 4.0. Jurnal Pembangunan Wilayah Dan Kota, 19(3). https://doi.org/10.14710/pwk.v19i3.41081
Trivena, O., Karinda, Y. P., Waworundeng, W., & Kimbal, A. (2023). Tata kelola Badan Usaha Milik Desa (BUMDes).
Widiastuti, H., Manuhara Putra, W., Rahman Utami, E., & Suryanto, R. (2023). Menakar tata kelola badan usaha milik desa di Indonesia. Jurnal Ekonomi Dan Bisnis, 22(Oktober), 257–288.
Yulianti, R., & Pramono, S. E. (2023). Tata kelola badan usaha milik desa dalam perspektif good governance. Jurnal Administrasi Publik dan Pembangunan Desa, 7(2), 85–98. https://doi.org/10.23969/japdes.v7i2.XXXX
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Kemitraan Masyarakat
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
