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Village-Owned Enterprises (BUMDesa) are business entities owned and managed by villages together with village communities with the aim of increasing independence, togetherness, and mutual cooperation. However, BUMDes still faces various technical and operational obstacles, especially in the preparation of good and correct financial statements. In fact, financial statements are official documents that contain information about the financial position of BUMDes in a certain period to provide an accurate and transparent picture related to BUMDes finances to stakeholders. This research aims to overcome this problem through assistance carried out by the Karanganyar Regency Dispermades with the PKM-HGR UNS PUSLITDESBANGDA Service Team. The method used is Participatory Action Research (PAR) which involves the active participation of all BUMDes elements during the mentoring process. This assistance aims to provide solutions to existing problems and create more effective, transparent, and sustainable management of BUMDes. After the implementation of this assistance, it is hoped that it can improve the professionalism of financial management, managerial skills, transparency and accountability, access to external financial resources, community empowerment, and the continuity and growth of BUMDes.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service