Pendampingan Penguatan Kapasitas Pengelolaan Keuangan BUMDes Melalui Analisis Kelayakan Usaha dan Pelaporan Keuangan Berbasis Excel

Abstract

Village Owned Enterprises (BUMDes) play a strategic role in managing local economic potential while supporting the utilization of village funds, including in food security programs. However, many BUMDes still face limitations in financial management, from business planning to accountable reporting. This article describes the mentoring provided to BUMDes in Seputih Village, Mayang District, Jember Regency, to strengthen the management's capacity in financial management. The mentoring process was carried out through the following stages: 1). Training in business feasibility analysis based on local food potential; 2). Preparation of a Budget Plan (RAB) as the basis for utilizing village funds, particularly those directed at food security programs; 3). Recording of daily transactions and preparing financial reports based on Microsoft Excel applications. The approach was carried out in a participatory manner with direct practice and intensive monitoring. The results of the activity indicate that BUMDes management is increasingly able to compile business planning documents, record transactions regularly, and produce transparent and accountable periodic financial reports. With a simple Excel-based reporting system, BUMDes can more optimally support the transparency of village fund utilization in food security programs, while increasing public trust in the sustainability of village businesses.