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Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

This study aims to describe the strategy for establishing a Village-Owned Enterprise (BUMDes) in improving the welfare of the people of Manulea Village, Sasitamean District, Malaka Regency using a SWOT analysis. The method used in the study is qualitative, aimed at obtaining data based on existing conditions, the results of direct interviews with informants and from existing documents. The results of this study indicate that the Establishment of a Village-Owned Enterprise (BUMDes) in Manulea Village has quite good potential to develop BUMDes by selecting a strategic location and close to a major road so that it becomes a special attraction to invite people from surrounding sub-districts to visit. Then the weakness of the Manulea Village community does not yet have adequate human resources to contribute to BUMDes. Next, Manulea Village has very abundant natural resources. Then the Village government strongly supports the establishment of BUMDes so that it is expected to help efforts to alleviate poverty, unemployment and improve the welfare of the Manulea Village community and the threat is that several businesses owned by the Manulea Village community are similar to the business that will be held by BUMDes. This causes internal competition for the types of businesses offered.

This researcher aims to explain the management of BUMDES in Rantau Badak Village, West Tanjung Jabung Regency and the management of BUMDES from an Islamic economic perspective. This researcher uses a qualitative method, data collection techniques are obtained from observation, interviews and documentation related to this research. In this study, the researcher conducted interviews with the village head, the head of BUMDES and one of the people in Rantau Badak Village. Based on the results of the research that has been conducted by the researcher, it can be concluded that the types of businesses studied are two types of businesses, namely drinking water depots and tent rentals. Both types of businesses are managed by BUMDES Rantau Badak Village. In the management of BUMDES, it has been able to improve the community's economy, for example by opening up employment opportunities, training community skills and expertise, but the error lies in the lack of public awareness because they do not utilize the facilities available at BUMDES. Then the management of BUMDES from an Islamic economic perspective in Rantau Badak Village has moved towards sharia, namely in the tent rental business and drinking water depot business because it is ta'awun which means helping each other and which is not sharia, namely in Brilink because it contains usury, and BUMDES has moved towards sharia

Village-Owned Enterprises are institutions that operate in the field of managing village economic resources which aim to optimize village assets, improve community businesses and increase village income. This increasingly narrow agricultural area has caused the people of Batu Belanak Village to complain because some of their harvests have failed, such as coconuts, the quality of the coconut harvest is not good so it is not suitable for sale and consumption by the local community. This research method uses qualitative research. The data collection technique is using interviews and documentation. There are 4 indicators according to Siagian's role theory (2000:142-150), namely Stabilizer, Innovator, Pioneer and Modernizer. The results of this research show that the role as a stabilizer for the sale of electricity tokens and telephone credit, cattle fattening is one of the BUMDes programs that is running in Batu Belanak Village, the need for cattle, especially Midai Island, the price of sacrificial cattle is too high and the cows that come out will get big profits, fishing gear for Village BUMDes fishermen Batu Belanak provides credit for goods. BUMDes provides credit for goods in installments. The role of BUMDes innovator in Batu Belanak Village will be to create a household credit program. The government's role as a pioneer is to first implement innovation to build cooperation with the community in terms of advancing the village. Role as a modernizer from traditional to modern conditions.

Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.

This community service article aims to optimize and revitalize the various tourism potentials of Mojogebang village, especially the potential for community-based tourism to improve the economy of village residents. The efforts made are through formal outreach as well as ongoing direct approaches and guidance to village residents in realizing Mojogebang village as a community-based tourism village. Our findings in the field are that there are several tourism potentials that have not been explored and have not received optimal attention from policy makers, namely the local government. By involving Bumdes and Pokdarwis as well as the private sector and the wider community who are concerned about tourism potential, we are trying to involve active community participation to jointly realize the optimization and revitalization of village potential that has not been explored and touched by community creativity. The result of this community service is the emergence of awareness from all parties about the importance of exploring tourism potential in the village, and realizing it in concrete form regarding various superior village tourism which is able to make Mojogebang village one of the tourist village destinations.  

BUMDES is a legal entity established by the village and/or together with the village to manage the business, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greater welfare of the village community. So BUMDES itself is an economic activity that is managed independently by villagers. The Community Empowerment (PKM) activity carried out in Kaladawa Village is a creative economy training for youth organizations, aiming to apply a creative economy model so that youth youth organizations in Kaladawa village to create productive and creative people. This activity was held on Thursday, May 30, 2024, attended by 30 (thirty) participants consisting of the Village Head and his apparatus, Bumdes, Youth Organisation Youth and PKK women.

The aim of carrying out community service activities is to provide understanding to Kayutanyo village government officials in formulating legal documents that regulate the organizational structure, governance and business activities of BUMDES in accordance with statutory provisions. The implementation method is carried out by observation, coordination and implementation assistance. The results of the implementation of pkm activities related to the preparation of AD/ART can be concluded that to improve the village economy, Kayutanyo village has natural resources that can be utilized to increase village income. The role of BUMDes in managing the village's natural resource potential will influence the growth of village income and improve community welfare. The BUMDes Articles of Association/Regulations are guidelines, rules and regulations for the implementation of BUMDes activities. So the preparation of AD/ART requires good knowledge and understanding.

The aim of carrying out community service activities is to provide understanding to Kayutanyo village government officials in formulating legal documents that regulate the organizational structure, governance and business activities of BUMDES in accordance with statutory provisions. The implementation method is carried out by observation, coordination and implementation assistance. The results of the implementation of pkm activities related to the preparation of AD/ART can be concluded that to improve the village economy, Kayutanyo village has natural resources that can be utilized to increase village income. The role of BUMDes in managing the village's natural resource potential will influence the growth of village income and improve community welfare. The BUMDes Articles of Association/Regulations are guidelines, rules and regulations for the implementation of BUMDes activities. So the preparation of AD/ART requires good knowledge and understanding.

The establishment of BUMDes basically aims to increase village productivity and ultimately improve the community's economy. The existence of BUMDes in villages, if managed well, can also contribute to a large increase in Village Original Income (PADes), including in Sanur Kaja village. However, the management of village funds for BUMDes in Sanur Kaja village has problems, namely competition between village-owned enterprises and customary-owned enterprises. This research generally aims to create a BUMDes management strategy in Sanur Kaja village so that it does not come into contact with business entities owned by traditional villages. This research use desciptive qualitative approach. Research data was collected using observation, interviews and documentation. From the research, it was found that, technically, the implementation of BUMDes policies in the formation aspect could be implemented well. This can be seen from the process of establishing BUMDes in Sanur Kaja village because administratively it has fulfilled the requirements in the applicable regulations. Factors that support the implementation of BUMDes policies include the size and objectives of the policy, resource support in the form of capital, communication between organizations, social conditions of the community and disposition. The factors that hinder the implementation of BUMDes policies are human resources, the absence of an appropriate strategy, and the character of the implementing agent.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.