Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency

Authors

DOI:

https://doi.org/10.12928/spekta.v6i1.10703

Keywords:

BUMDES, SIABDes Taxion, Transparency, Accountability, Financial Reporting

Abstract

Background: This community service initiative inspires a brighter future by enhancing governance and financial transparency of Village-Owned Enterprises (BUMDES) in Indonesia, specifically BUMDES Patandang Cangkuang Kulon. By fostering innovation and strengthening governance, it empowers rural communities to thrive through improved management practices and technology.

Contribution: The project provides a replicable model for enhancing BUMDES governance through participatory training and digital financial tools.

Method: A participatory approach was used, involving needs assessment, focus group discussions, training sessions, and implementation of the SIABDes Taxion software for accounting and PPh21 tax reporting.

Results: The program involved 27 participants from four BUMDES. Post-training evaluation showed an average post-test score of 82.05% and a participant satisfaction rate of 100%, indicating increased capacity in financial governance and system adoption.

Conclusion: The program addressed key challenges in BUMDES financial governance. Sustained mentoring and adequate resource support remain essential for long-term success.

Author Biographies

Koenta Adji Koerniawan, Accounting Department, Telkom University, Bandung, Indonesia

School of Economics and Business, Accounting Department, Telkom University, Bandung

Galuh Tresna Murti, Accounting Department, Telkom University, Bandung, Indonesia

School of Economics and Business, Accounting Department, Telkom University, Bandung.

Dwi Urip Wardoyo, Accounting Department, Telkom University, Bandung, Indonesia

School of Economics and Business, Accounting Department, Telkom University, Bandung

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Published

2025-06-20

How to Cite

Adji Koerniawan, K., Tresna Murti, G., & Urip Wardoyo, D. (2025). Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency. SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi Dan Aplikasi), 6(1), 170–180. https://doi.org/10.12928/spekta.v6i1.10703

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Technology Applications