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Village institutions play an important role in supporting participatory and sustainable rural development. The Village Law No. 6 of 2014 recognizes village autonomy and emphasizes the importance of community participation through Village Community Institutions (Lembaga Kemasyarakatan Desa/LKD). However, the implementation of these institutions in practice has not always functioned effectively. This study aims to analyze the role of village community institutions in supporting village development and to identify the factors that influence their effectiveness in Oematamboli Village, Lobalain District, Rote Ndao Regency. This research employs an empirical legal research method with a qualitative approach. Data were obtained through interviews and field observations involving village government officials, community institution administrators, and community leaders, while secondary data were obtained from documents and relevant regulations. The results indicate that the functions of LKD, including the Community Empowerment Institution (LPM), Neighborhood Associations (RT), and Community Associations (RW), have not been implemented optimally in supporting village development. This condition is reflected in the limited participation of LKD in development planning, weak absorption of community aspirations, and low community participation in development activities. Several factors influencing this condition include limited human resource capacity, inadequate infrastructure, low community participation, and limited development funding. Therefore, strengthening institutional capacity, improving coordination, and increasing community participation are necessary to enhance the effectiveness of village development.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Improving the capacity of village government is a strategic step in realizing sustainable development oriented towards community welfare. Pejengkolan Village, Padureso District, Kebumen Regency, as a developing village, faces challenges in planning, managing, and implementing participatory and sustainable development programs. These challenges include limited knowledge of village officials, a lack of understanding of village development regulations, and weak coordination between the village government and village institutions and the community. This research/activity aims to strengthen the capacity of village government officials by increasing knowledge, skills, and understanding of the role of village institutions, particularly the Village Consultative Body (BPD) and Village Community Institutions (LKD), in the development planning process. Capacity building for local government officials is considered a crucial step to ensure sustainable development at the village level. The method used is a participatory approach through training, focus group discussions, and technical assistance. This participatory approach not only improves technical skills but also strengthens collaborative values ​​among stakeholders. The results of the activity demonstrated an increase in village officials' understanding of village development regulations, their ability to develop inclusive development plans, and the establishment of synergy between the village government, the Village Consultative Body (BPD), the Village Funds (LKD), and the community. Furthermore, this activity demonstrated a shift in mindset among village officials toward more transparent, accountable, and responsive governance to community needs. Good governance at the village level is a fundamental element to achieving long-term community welfare. This effort is expected to serve as a foundation for strengthening village governance, which is able to address the dynamic needs of the community and encourage sustainable village development.

This research aims to understand and analyze Article 73 of Government Regulation No. 11 of 2021 on Village-Owned Enterprises (BUM Desa) with a focus on the transformation of Community Revolving Funds (DBM) from the former PNPM MPd into BUM Desa bersama LKD). The research discusses the use of DBM assets from the former PNPM MPd as capital in the formation of BUM Desa bersama LKD, as mandated by Article 73 of Government Regulation No. 11 of 2021 on Village-Owned Enterprises. This regulation is in accordance with the mandate of Law No. 6 of 2023 on the Enactment of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation as a Law and Law No. 3 of 2024 on the Second Amendment to Law No. 6 of 2014 on Villages. The data collection technique used in this research is documentation with an analytical matrix instrument. This study employs a normative juridical legal research method, as the title indicates a juridical review. The research concludes that the management of DBM from the former PNPM MPd must transform into BUM Desa bersama LKD to provide a legal foundation and certainty for DBM activities, ensure the preservation of communal assets in one sub-district, and utilize DBM assets from the former PNPM MPd as capital in the establishment of BUM Desa bersama LKD. The issuance of Government Regulation No. 11 of 2021 on BUM Desa is seen as the government's responsibility in overseeing the management of DBM from the former PNPM MPd as part of poverty alleviation efforts.

Dosen adalah pendidik profesional dan ilmuwan yang tugas utamanya mentransformasikan, mengembangkan, dan menyebarluaskan ilmu pengetahuan, teknologi, dan seni melalui pendidikan, penelitian, dan pengabdian kepada masyarakat. Sertifikasi dosen adalah proses pemberian sertifikat pendidik kepada dosen untuk meningkatkan kesejahteraan dosen untuk mendorong mereka untuk terus meningkatkan profesionalisme mereka. Sertifikat pendidik yang diberikan kepada dosen sebagai bagian dari proses sertifikasi merupakan bukti formal pengakuan dosen sebagai tenaga profesional pada jenjang pendidikan tinggi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan Beban Kerja Dosen (BKD)/Laporan Kinerja Dosen (LKD) bagi dosen Universitas Muhammadiyah Jambi (UM Jambi) untuk meningkatkan pemahaman dan kemampuan dosen untuk dapat menyelesaikan Beban Kerja Dosen (BKD)/Laporan Kinerja Dosen (LKD) setiap semester sesuai pedoman BKD/LKD 2019. Dalam ruang lingkup di atas, tujuan dari pengabdian kepada masyarakat ini adalah untuk membantu dosen Universitas Muhammadiyah Jambi (UM Jambi) dalam menyusun Beban Kerja Dosen (BKD)/Laporan Kinerja Dosen (LKD) semester genap T.A 2021/2022.