Tujuan penelitian ini adalah untuk mengetahui pengelolaan keuangan dalam upaya meningkatkan kesejahteraan masyarakat pada BUMDes Sumber Sejahtera Desa Pujonkidul Kecamatan Pujon Kabupaten Malang. Jenis penelitian deskriptif kualitatif, data yang digunakan primer dan sekunder. Teknik pengumpulan data yaitu, observasi, wawancara, dan dokumentasi. Sedangkan analisis data yang digunakan melalui beberapa tahap yaitu reduksi data, penyajian data, serta penarikan kesimpulan. Keabsahan data menggunakan triangulasi data, triangulasi pengamat, triangulasi teori dan triangulasi metode. Hasil penelitian menunjukan pengelolaan keuangan BUMDes Sumber Sejahtera meliputi beberapa tahap, perencanaan dilakukan tiap devisi dan tidak dibuat secara tersetuktur, pencatatan dilakukan dengan mencatat pendapatan dan pengeluaran dari setiap unit bumdes, pelaporan dilakukan setiap unit membuat laporan pendapatan dan pengeluaran, dan diserahkan ke bendahara BUMDes untuk direkap dan dibuat dalam laporan keuangan dan penanggungjawaban dilakukan setiap tahun ada, untuk di laporkan kepada pemerintah desa supaya bisa melihat kinerja BUMDes dan juga disampaikan kepada masyarakat dalam musyawarah desa. Pengelolaan keuangan di BUMDes Sumber Sejahtera dikatakan masih fleksibel. Untuk kesejahteraan masyarakat adanya konstribusi dari BUMDes dengan adanya unit-unit usaha BUMDes dan banyak masyarakat yang memanfaatkan keberadaan BUMDes.

The purpose of this study was to determine the financial condition of the village before and after the Covid-19 pandemic, the results of the village's financial work after being calculated using specific financial ratios for public sector organizations. The method was descriptive quantitative. The technique used was observation of the object under study and conducting interviews. The results of this study indicate that the financial condition of Landungsari Village has increased in 2019 and 2020 through the Village Original Income that has been obtained. The independency ratio of Landungsari Village has decreased in 2020 by 83.65% with a consultative relationship pattern. The effectiveness ratio remains the same in 2019 and 2020, which is 100% and is categorized as effective. The efficiency ratio has decreased in 2020 by 221.64% which is categorized as sufficient efficiency. The growth ratio showed that financial performance was going well and achieving positive growth. The financial condition of Landungsari Village was not significantly affected by the Covid-19 pandemic seen from the increase in Village Original Opinion in 2019 and 2020. The financial performance of Landungsari Village in 2019 and 2020 has been said to be good, seen from the performance of independence, effectiveness and growth running well despite efficiency performance still low

The financial condition of MSME actors before and during the Covid-19 pandemi is expected to affect the compliance of MSME actors in paying taxes. The purpose of this study was to determine the implications of the financial condition of MSMEs before and during the Covid-19 pandemi on MSME taxpayer compliance in Tlogomas Village, Lowokwaru District, Malang City. The sample with criteria and Slovin formula test obtained at least 32 respondents. The results of the data normality distribution test using the Shapiro Wilk Test showed the value of each financial data before and during the Covid19 pandemi was 0.024 and 0.025 (below 0.05). Furthermore, the results of the normality test of MSME taxpayer compliance data before and during the Covid-19 pandemi were 0.000 and 0.000 (below 0.05). The results of the Wilcoxon Signed Ranks Test show that there is a significant difference between financial conditions, which is 0.000 (below 0.05), meanwhile, the value of the Wilcoxon Signed Ranks Test for taxpayer compliance was 0.003 (below 0.05). Thus, it can be concluded that: (1) The stable financial condition of MSME actors before the Covid-19 pandemi tends to increase MSME actors' compliance in paying taxes. (2) The unstable financial condition of MSME actors during the Covid-19 pandemi tends to reduce MSME taxpayer compliance in fulfilling their tax obligations