Optimalisasi Tata Kelola BUMDes Sanrobone melalui Digitalisasi Sistem Informasi Keuangan dan Pemetaan Potensi

Authors

  • Muhammad Tafsir Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Nurlaely Razak Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Sahidah Sahidah Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Hardiani Hardiani Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Chaerunnisa Rumianti Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Khaeril Khaeril Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Muh. Rusli Junaid Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

DOI:

https://doi.org/10.61132/mengabdi.v4i4.2495

Keywords:

BUMDes, Coastal Area, Financial Digitalization, Sanrobone Takalar, Village Potential Mapping

Abstract

Village-Owned Enterprises (BUMDes) in coastal regions frequently encounter challenges regarding transparent financial governance and non-data-driven business unit selection. This community service activity aims to optimize the governance of BUMDes Sanrobone, Takalar Regency, through the digitalization of financial information systems and village economic potential mapping. The activity was conducted on May 5, 2026, at the Sanrobone Village Office Hall, involving 25 participants comprising BUMDes management, village officials, and local coastal MSME actors. The implementation method utilized a Participatory Action Research (PAR) approach across three stages: preparation, implementation (training and FGD), and evaluation. The intervention results demonstrated a significant increase in participants' capacity regarding digital accounting management, where the average pre-test score of 42.60 increased to 84.80 in the post-test, achieving an N-Gain score of 0.73 (high category). This program successfully produced outputs including a Digital Financial Report, Financial SOPs, and a Village Potential Map Document recommending the development of a marine product aggregator business unit and the Sanrobone Fort edutourism management unit. Digitalization and data-driven asset mapping are proven to enhance accountability and provide a sustainable strategic business direction for BUMDes.

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References

Firmansyah, A., & Nurbaity, A. (2023). Digitalisasi sistem informasi akuntansi dalam meningkatkan akuntabilitas dan kinerja keuangan BUMDes. Jurnal Pengabdian Kepada Masyarakat dan Inovasi Desa, 5(1), 45–58.

Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi. (2022). Laporan kinerja tata kelola dan pemeringkatan BUMDes nasional. Jakarta: Kemendesa PDTT.

Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa. (2021). Jakarta: Sekretariat Negara.

Putra, R. A., Wijaya, K., & Lestari, S. (2022). Transparansi dan akuntabilitas pengelolaan keuangan BUMDes di wilayah pesisir. Jurnal Ilmiah Tata Kelola Keuangan Desa, 4(2), 112–125.

Susanto, H., & Wibowo, A. (2023). Strategi pemetaan potensi desa berbasis asset-based community development untuk keberlanjutan unit usaha BUMDes. Jurnal Ilmu Pemerintahan dan Keuangan Daerah, 8(3), 201–215.

Syahza, A., Nasrul, B., & Irianti, M. (2021). Empowering the village economy through the development of Village-Owned Enterprises (BUMDes) in coastal regions. Journal of Rural and Community Development, 16(2), 89–104.

Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa. (2014). Jakarta: Sekretariat Negara.

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Published

2026-08-24

How to Cite

Muhammad Tafsir, Nurlaely Razak, Sahidah Sahidah, Hardiani Hardiani, Chaerunnisa Rumianti, Khaeril Khaeril, & Muh. Rusli Junaid. (2026). Optimalisasi Tata Kelola BUMDes Sanrobone melalui Digitalisasi Sistem Informasi Keuangan dan Pemetaan Potensi . MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat, 4(4), 10–21. https://doi.org/10.61132/mengabdi.v4i4.2495

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