The Implementation of Web-Based Financial Reporting of Village-Owned Enterprise (BUMDes) in Central Bengkulu Regency

Nurna Aziza; Saiful Saiful; Baihaqi Baihaqi; Lismawati Lismawati

doi:10.62568/jocs.v4i4.810

Authors

Nurna Aziza Universitas Bengkulu https://orcid.org/0000-0001-8401-6373
Saiful Saiful Universitas Bengkulu
Baihaqi Baihaqi Universitas Bengkulu
Lismawati Lismawati Universitas Bengkulu https://orcid.org/0000-0002-8516-4703

DOI:

https://doi.org/10.62568/jocs.v4i4.810

Keywords:

BUMDes, Financial Reporting, Digitalization, Web-Based Systems

Abstract

The purpose of this community service program is to improve financial governance, transparency, and accountability of Village-Owned Enterprises (BUMDes) in Central Bengkulu Regency through the implementation of a web-based financial reporting system. The program addressed problems related to manual financial recording, weak internal control, limited accounting competence, and low digital literacy among BUMDes administrators. A participatory and descriptive approach was applied involving observations, interviews, discussions, training, and mentoring activities. The developed system included financial dashboards, transaction recording, automated financial reporting, user access management, and data backup features. The results showed that the system improved operational efficiency, reduced recording errors, accelerated financial reporting, and enhanced transparency and accountability. Training activities also improved participants’ accounting knowledge and digital skills, with most administrators able to operate the system independently after implementation. Overall, the program demonstrates that web-based financial reporting systems can strengthen BUMDes governance and support sustainable village economic development.

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