PENDAMPINGAN PENGELOLAAN ANGGARAN DANA PADA BADAN USAHA MILIK DESA (BUMDES) TERUS JAYA PARAGE

Abstract

This mentoring program aims to increase the capacity of Bumdes Continue Jaya Parage managers in managing village budgets and funds better, by integrating the principles of good financial governance, transparency and accountability. Apart from that, it is also hoped that this assistance can support optimizing the role of Bumdes in empowering the village community's economy and supporting the government's efforts to realize sustainable village development. Through this program, it is hoped that the managers of Bumdes Continue Jaya Parage will be able to prepare and implement budgets effectively, and be able to prepare financial reports in accordance with applicable accounting standards, so that Bumdes can develop more optimally and provide maximum benefits for village communities.  BUMDes managers did not carry out structured budget planning from the start of BUMDes creation until BUMDes began to be developed. There is a need to increase the human resource capacity of BUMDes managers so that they are more professional in carrying out the duties of each BUMDes member. Based on the analysis that has been carried out on the sales budget at BUMDes Continue Jaya Parage, it can be concluded that the preparation of the sales budget uses a top down method with the method used in preparing the budget, namely using a qualitative method (non-statistical method). The difference that occurs for each month of sales is different because of the addition of WiFi points.