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Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.

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.

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in improving community welfare in Tanarawa Village, Waiblama District, Sikka Regency, and to evaluate the implementation of BUMDes programs. Tanarawa Village has primary economic potential in the plantation and food crop sectors, managed largely by the community as farmers. BUMDes was established as an instrument for village economic empowerment with the aim of increasing Village Original Income (PAD), strengthening the local economy, and maximizing the utilization of natural resources and human resources. This study used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that BUMDes Tanarawa is still in the development stage, although it has been able to contribute to community welfare through the provision of basic necessities, training, outreach, and consultations related to business management. The success of BUMDes is influenced by government support, quality leadership, community participation, and transparent and accountable management. However, limited understanding by the community and village officials, as well as obstacles in implementing outreach, are inhibiting factors that need to be addressed. This study confirms that BUMDes plays a strategic role in local economic empowerment, improving community welfare, and equitable distribution of village economic growth.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

This study aims to analyze the main challenges in managing Community-Based Tourism (CBT) and develop a sustainable management model for Cemagi Tourism Village, Badung, Bali. This study uses a qualitative approach by combining primary and secondary data. Primary data were obtained through field observations, in-depth interviews, and Focus Group Discussions (FGDs), while secondary data were obtained from literature studies and related documents. The analysis was conducted using the SWOT method and qualitative descriptive methods to describe the actual conditions and opportunities for tourism village development. The results show that tourism village management still faces several challenges, particularly in the aspects of promotion and preservation. Collaboration with various stakeholders is necessary, particularly in utilizing social media as an effective promotional tool. In addition, the preservation of local nature and culture is key to sustainable tourism. The proposed management model places the village government and traditional villages as mentors, Village-Owned Enterprises (BUMDes) and Tourism Awareness Groups (Pokdarwis) as managers, and the community as active actors in every stage of development. The model refers to the POAC (Planning, Organizing, Actuating, Controlling) management theory, taking into account three aspects of sustainability. First, the economic aspect, through increasing village income, creating jobs, and equitable profit sharing through the Village-Owned Enterprise (BUMDes). Second, the socio-cultural aspect, realized through preserving cultural heritage, improving the quality of human resources through tourism training, and strengthening the role of traditional arts. Third, the environmental aspect, with a focus on preserving subak (village-owned enterprises) and green spaces, managing waste using the 3Rs (reduce, reuse, recycle), and nature conservation. Thus, sustainable tourism management requires strong collaboration, cultural preservation, and environmental awareness to ensure long-term benefits for local communities.  

This study was conducted to analyze the influence of motivation, work discipline, and work ability on service quality at the Village-Owned Enterprise (BUMDes) in Kedungudi Village, Trawas District, Mojokerto Regency. The background of the study stems from the important role of human resources in supporting the quality of public services, especially in the Waste Bank business unit managed by the BUMDes. Human resources are considered the most strategic asset in achieving organizational goals, especially in community-based enterprises such as village-owned enterprises. The study used a quantitative approach with a survey method. The research sample was all 25 BUMDes employees and was determined using a saturated sampling technique. The research instrument was a questionnaire with a Likert scale that had undergone validity and reliability tests. The use of a Likert scale questionnaire ensures measurable perceptions and attitudes from respondents regarding the studied variables. Data analysis was conducted through multiple linear regression with the assistance of SPSS software. The results showed that partially, work discipline and work ability had a significant positive effect on service quality, while motivation had a significant negative effect. This finding indicates that motivation, if not aligned with organizational needs, may lead to counterproductive outcomes. Simultaneous testing showed that all three variables significantly influenced service quality, with a coefficient of determination of 68.8%. In other words, nearly 70 percent of service quality can be explained by motivation, work discipline, and work ability. This finding underscores the importance of holistic human resource management, encompassing strengthening work discipline, improving competency, and reviewing the motivation system to align with both organizational and individual needs. Research recommendations include evaluating the motivational models used, consistently monitoring discipline, and providing ongoing training. Continuous training and development programs are essential to sustaining and improving service quality in the Kedungudi Village-Owned Enterprise (BUMDes).  

Mount Kerinci is one of Indonesia’s premier climbing tourist destinations, attracting a growing number of visitors each year. This rapid increase in tourism has brought about significant ecological and social pressures on the surrounding environment and communities. Kersik Tuo Village, serving as the primary gateway to the hiking trail, holds a pivotal role in managing these pressures through sustainable tourism practices. This study aims to analyze the role of the Kersik Tuo Village Government in advancing sustainable tourism development using a qualitative descriptive approach, guided by William N. Dunn's program evaluation framework. The framework assesses five key criteria: effectiveness, efficiency, adequacy, equity, and responsiveness. Findings indicate that the village government has implemented several important initiatives, such as developing basic infrastructure, conducting human resource training, running environmental awareness campaigns, and collaborating with the village-owned enterprise (BUMDes) to boost local economic development. Despite these positive steps, significant challenges persist. Waste accumulation above 3,000 meters remains a critical environmental concern, alongside widespread illegal climbing activities that threaten the conservation area. Economic benefits are unevenly distributed among community members, and village officials face limitations in technical capacity, hindering effective management. While the government shows good responsiveness to environmental issues, its efforts fall short in addressing social conflicts and systematic trail monitoring. To address these gaps, the study recommends strengthening institutional frameworks, enhancing coordination among all tourism stakeholders, establishing preventive monitoring systems for trails, and promoting inclusive economic empowerment. These combined efforts are essential to foster equitable, participatory, and sustainable governance for climbing tourism within the Mount Kerinci conservation area, ensuring long-term preservation and community welfare.

This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

The village government policy in managing BUMDes has not been running properly and there has not been much role of the village government in managing BUMDes Mentari Pagi. Therefore, the village government policy in managing BUMDes must be implemented properly and the village government must be directly involved or increase its role in fostering the management of BUMDes Mentari Pagi in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study aims to determine the village government policy in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency and to determine the role of the village government in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study uses a field research method with a qualitative descriptive analysis approach. The results of this study indicate that there is still a lack of community involvement in the management of BUMDes in Pocong Village. This is because the community is busy with their work individually and the village government is less open to BUMDes administrators in managing BUMDes and the role of the Pocong Village Government in managing BUMDes in this case the Pocong village government has not carried out its duties and authorities to the maximum extent possible. It can be seen from the answers from 7 people who were used as respondents, 100% answered poorly, thus the management of Pocong Village's business entity lacks transparency.

The mangrove forest at Litianak Beach, Holulai Village, Loaholu Subdistrict, Rote Ndao Regency, is a coastal ecosystem with high ecological and economic value. However, this area faces various challenges, including land conversion, overexploitation, and low community awareness of the importance of mangrove ecosystem conservation. This study aims to analyze the role of local institutions in the management of mangrove forest natural resources using a qualitative approach through field research methods. The research focuses on four key institutional aspects: context, structure, behavior, and performance.The findings indicate that mangrove management in Litianak Beach involves synergy between the village government, Village-Owned Enterprises (BUMDes), the Welaleo customary group, and the local community. This institutional structure has proven effective in raising public awareness and reducing illegal logging activities through customary regulations such as Papadak. However, challenges such as economic pressures, tourist waste, and uncertain access to mangrove resources remain obstacles that need to be addressed. The performance of the management shows positive results, marked by increasing community participation in conservation efforts and the development of sustainable mangrove resource utilization.This study highlights the importance of a participatory and culturally rooted local institutional approach in sustaining the mangrove ecosystem while improving the welfare of coastal communities. Strengthening institutional capacity and providing intensive environmental education are essential to ensure more effective and sustainable mangrove management in the future.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

This research adopts a normative juridical approach, focusing on legal norms, doctrines, and principles related to the Inspectorate's responsibility in supervising problematic BUMDes management from a criminal law perspective. Supervisory planning begins with the Regional Inspectorate preparing an Annual Supervisory Work Plan (RKPT), which outlines oversight activities for the year. Internal supervision and criminal law serve different but complementary roles: the former is preventive, aiming to detect irregularities early, while the latter is repressive, addressing legal violations. The synergy between both mechanisms is essential for transparent and efficient BUMDes financial management. Strengthening the Inspectorate’s role requires improving its institutional capacity and enhancing the competence of its personnel. This includes developing technical auditing skills and a deep understanding of criminal law related to village fund misuse. Professional auditors with legal insight are crucial for early detection of fund misappropriation, thereby fostering integrity and accountability in village financial governance.

This research explores the role of the Nagrog Village Government in advancing the Nagrog Tourism Village located in Cipatujah District, Tasikmalaya Regency. Utilizing a qualitative approach with a case study method, data were gathered through in-depth interviews, direct observations, and literature reviews. The study's results indicate that the Nagrog Village Government holds a pivotal role in the tourism village's development by improving coordination with Pokdarwis and BUMDes, implementing Village Regulations (Perdes) as a legal framework, and enhancing tourism-related infrastructure. Despite these efforts, challenges persist, including the lack of long-term development plans, insufficient support for Micro, Small, and Medium Enterprises (MSMEs), and ineffective promotional strategies. While the management of Tonjong Canyon as the main attraction has positively influenced the local economy, its contribution to Village Original Income (PAD) remains minimal. To achieve sustainable tourism village development, it is crucial to strengthen strategic planning, maximize digital marketing efforts, and improve MSME support.