Pengembangan Sistem Akuntansi dalam Pengelolaan Aset dan Inventaris BUMDes untuk Meningkatkan Akuntabilitas
DOI:
https://doi.org/10.37481/pkmb.v6i2.2456Keywords:
Accounting System, Asset Management, Inventory, BUMDes, AccountabilityAbstract
Village-Owned Enterprises (BUMDes) play an important role in supporting village economic development through the independent and sustainable management of local potential. However, asset and inventory management in BUMDes still faces various challenges, particularly in asset recording, classification, and inventory administration, which remain unstructured. This condition was also found in BUMDes Sadeng Village, Sukanegara District, Bogor Regency, West Java. The main problems include manual asset recording, the absence of a clear inventory system, and limited understanding among managers of the importance of accountability in village asset management. Therefore, this Community Service Program aimed to develop an accounting system for managing BUMDes assets and inventories to improve organizational transparency and accountability. The activity was conducted on Friday, April 24, 2026, at the Sadeng Village Hall, involving BUMDes managers, village officials, and community members engaged in managing village business units. The implementation method employed an educational, participatory, and hands-on approach through observation, counseling, training, and assistance in asset and inventory administration. The results showed improved participants’ understanding and ability to manage assets systematically and effectively. The activity also produced asset and inventory administration formats that can be used sustainably by BUMDes. The developed accounting system is expected to support more professional, transparent, and accountable organizational governance and strengthen public trust in BUMDes management.
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