Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets

Andriyan Eka Sapta; Sam’ani; Ida Nurhayati; Tutik Dwi Karyanti; Rudi Handoyono; Lilis Mardiana Anugrahwati; Musyafa Alfarizi; Retno Winarti Handayani; Indra Sukma Subagio

doi:10.59110/rcsd.949

Authors

Andriyan Eka Sapta Politeknik Negeri Semarang, Semarang, Indonesia
Sam’ani Politeknik Negeri Semarang, Semarang, Indonesia
Ida Nurhayati Politeknik Negeri Semarang, Semarang, Indonesia
Tutik Dwi Karyanti Politeknik Negeri Semarang, Semarang, Indonesia
Rudi Handoyono Politeknik Negeri Semarang, Semarang, Indonesia
Lilis Mardiana Anugrahwati Politeknik Negeri Semarang, Semarang, Indonesia
Musyafa Alfarizi Politeknik Negeri Semarang, Semarang, Indonesia
Retno Winarti Handayani Politeknik Negeri Semarang, Semarang, Indonesia
Indra Sukma Subagio Politeknik Negeri Semarang, Semarang, Indonesia

Keywords:

Accountability, BUMDes, Digital Recording, Financial Governance, Mentoring

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

Downloads

Download data is not yet available.

References

Afrizal, Rahmatunnisa, M., Suwaryo, U., & Yuningsih, N. Y. (2023). Local government capability in managing village owned enterprises (BUMDes) in Indonesia: A case study of Bintan Regency. Lex Localis: Journal of Local Self-Government, 21(3), 707–727. https://doi.org/10.17762/21.3.707-727(2023)

Apriliani, R., Nurhayati, N., & Purnama, D. (2021). Akuntabilitas pengelolaan keuangan Badan Usaha Milik Desa di Kabupaten Kuningan. Tirtayasa Ekonomika, 16(2), 172–189. https://doi.org/10.35448/jte.v16i2.10583

Asmawanti, D., Fitranita, V., & Febriani, R. E. (2022). The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu. Jurnal Akuntansi dan Auditing Indonesia, 26(2), 158–169. https://doi.org/10.20885/jaai.vol26.iss2.art5

Einar, E., Gamaliel, H., & Kapojos, P. M. (2026). Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus II Timur Kabupaten Bolaang Mongondow Utara. Riset Akuntansi dan Portofolio Investasi, 4(1), 1–10. https://doi.org/10.58784/rapi.428

Fattah, V., Rombe, E., Saharuddin, S., Hadi, S., Asriadi, A., & Anisah, A. (2024). Pelatihan pembukuan sederhana bagi pelaku usaha wisata Pantai Pangi di Desa Masaingi Kabupaten Donggala. Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat, 9(4), 846–857. https://doi.org/10.36312/linov.v9i4.2176

Handajani, L., Akram, Muhsyaf, S. A., & Sokarina, A. (2021). Pendampingan tata kelola keuangan Badan Usaha Milik Desa. Jurnal Pengabdian Magister Pendidikan IPA, 4(4), 296–303. https://doi.org/10.29303/jpmpi.v3i2.1127

Handayani, P., Rahayu, S., & Suryanto, T. (2021). Penerapan sistem keuangan yang transparan dalam pengelolaan BUMDes. Jurnal Akuntansi Desa, 8(2), 45–56.

Kuwat Slamet, K., Cahyady, Y., & Anta Kusuma, I. G. K. C. B. (2025). Pendampingan penyusunan laporan keuangan auditable pada BUMDes sebagai strategi peningkatan akuntabilitas keuangan desa. Prosiding Sembadha, 6, 19.

Mardiasmo. (2018). Akuntansi sektor publik (Terbaru). Andi.

Murti, A. A. G. K., Dewi, A. A. I. K. G., & Cahyadi, L. D. C. R. (2025). Penguatan tata kelola keuangan pada Jaringan Ekowisata Desa (JED) di Bali. Jurnal Pengabdian Masyarakat dan Riset Pendidikan, 4(1), 7121–7125. https://doi.org/10.31004/jerkin.v4i1.2849

Ngakil, I., & Kaukab, M. E. (2020). Transparansi dan akuntabilitas pengelolaan keuangan desa di Kabupaten Wonosobo. Journal of Economic, Management, Accounting and Technology, 3(2), 92–107. https://doi.org/10.32500/jematech.v3i2.1283

Pemerintah Republik Indonesia. (2014). Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Pemerintah Republik Indonesia. (2021). Peraturan Pemerintah Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa.

Prasetya, W. A., & Puspita, P. (2025). Determinan pengelolaan keuangan BUMDes: Perspektif transparansi dan akuntabilitas. Borobudur Accounting Review, 5(1), 43–54. https://doi.org/10.31603/bacr.13952

Rahayu, S., Santoso, A., & Widodo, B. (2020). Tantangan dan solusi dalam pengelolaan keuangan BUMDes. Jurnal Ekonomi Pedesaan, 7(1), 33–47.

Rohmah, R. R., Muttaqin, M. Z., Purwanto, P., & Wafiroh, L. N. (2025). Pendampingan penguatan tata kelola dan administrasi keuangan pada BUMDes Raharja Desa Punjul, Kecamatan Karangrejo, Tulungagung. Jurnal Kemitraan Masyarakat, 2(4), 66–78. https://doi.org/10.62383/jkm.v2i4.2582

Sari, N. P., Muhammad, H., Imron, M., Azwar Anas, M. Y., Sutomo, Assiddiq, D. U., & Jannah, U. M. (2024). Exploring integrated governance to stimulate sustainable performance of village-owned enterprises. Jati: Jurnal Akuntansi Terapan Indonesia, 7(2), 133–150. https://doi.org/10.18196/jati.v7i2.23845

Syihab, F., Widhiastuti, R. N., Harianti, A., Luthfiah, U. N., Mainah, M., & Henifa, H. (2025). Pelatihan penggunaan teknologi digital dalam pencatatan keuangan UMKM dengan aplikasi SI APIK di Desa Kalisuren Kecamatan Tajurhalang Bogor. Swadimas: Jurnal Pengabdian Kepada Masyarakat, 3(1), 5–14. https://doi.org/10.56486/swadimas.vol3no1.654