Optimalisasi Tata Kelola Keuangan BUMDes Guna Meningkatkan Daya Saing Dan Terciptanya Kemandirian Desa
Abstract
Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pendampingan kepada Badan Usaha Milik Desa (BUMDes) di Kecamatan Kopo, Kabupaten Serang, dalam meningkatkan daya saing melalui aspek utama yaitu Manajemen Keuangan. Permasalahan yang muncul berasal dari keterbatasan kapasitas pengurus BUMDes, belum optimalnya tata kelola keuangan yang masih belum sesuai dengan standar prinsip Good Corporate Governance, serta minimnya digitalisasi administrasi dalam kegiatan operasional. Kegiatan ini dilakukan melalui pemaparan materi, diskusi, studi kasus, dan tanya jawab interaktif bersama pengurus BUMDes. Hasil kegiatan menunjukkan bahwa pendampingan mampu meningkatkan pemahaman pengurus mengenai standar mutu pencatatan keuangan sederhana berbasis aplikasi, serta pentingnya perencanaan dan pengembangan studi kelayakan bisnis yang dapat diperhitungkan secaran profesional untuk mengukur kapan titik impas dalam sebuah lini bisnis yang dijalankan BUMDes. Dengan demikian, kegiatan PKM ini memberikan kontribusi positif pada peningkatan tata kelola, efisiensi operasional, dan kesiapan BUMDes menghadapi persaingan yang lebih luas
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