ADMINISTRATIVE MANAGEMENT OF VILLAGE ECONOMY THROUGH COMMUNITY BUSINESS LEGALITY AND THE ESTABLISHMENT OF TRANSPARENCY GUIDELINES FOR BUMDES

Abstract

Village-owned enterprises, known as Badan Usaha Milik Desa (BUMDes), play a

crucial role in enhancing community welfare by optimizing local potential. However, the

success of BUMDes relies heavily on effective administrative management, including business

legality through a Nomor Induk Berusaha (NIB), or business identification number, as well as

transparency guidelines. Particularly in Sumbersari Village, BUMDes has been facing

challenges in unstructured management, especially in preparing financial reports. Students

from KKN team number 114—Kuliah Kerja Nyata, a community service program UIN Sunan

Kalijaga—contributed to the development and revision of the BUMDes report format, making

it easier for village officials and the community to understand. The efforts made included

studying the report elements, identifying shortcomings, updating the report format, and

socializing the results to BUMDes officials. Furthermore, the program assists village

communities in registering NIBs for micro and small businesses, as well as providing

marketing assistance through logo design. We expect the program's outcomes to enhance

transparency and stimulate the economic growth of Sumbersari Village, encompassing both

the administrative and community business sectors.