Program Kemitraan Masyarakat pada BUMDes Puspa Harum Sejahtera
DOI:
https://doi.org/10.36312/k5d3t364Keywords:
BUMDes, perpajakan, akuntansi digital, kontrak usaha, pasar desa, PKMAbstract
Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas kelembagaan BUMDes Puspa Harum Sejahtera melalui intervensi terstruktur di bidang perpajakan, akuntansi, hukum usaha, dan pengelolaan pasar. Permasalahan utama yang dihadapi mitra meliputi rendahnya literasi perpajakan, belum tertatanya sistem pembukuan, lemahnya pemahaman kontraktual, serta kurangnya fasilitas pendukung untuk menciptakan lingkungan pasar yang tertib dan bersih. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, pendampingan teknis, dan pemberian produk teknologi tepat guna. Hasil program menunjukkan adanya peningkatan kemampuan mitra dalam melakukan pencatatan keuangan sederhana, pelaporan pajak mandiri menggunakan sistem Coretax, penyusunan kontrak kerja sama yang sah, serta tata kelola pasar yang lebih profesional. Berdasarkan hasil pre-test dan post-test, tingkat pengetahuan mitra meningkat antara 15–25% pada berbagai indikator utama. Dampak sosial yang diidentifikasi mencakup peningkatan literasi digital, kolaborasi internal, dan kesadaran hukum; sedangkan dampak ekonomi terlihat pada efisiensi operasional, transparansi keuangan, dan peningkatan daya saing. Program ini selaras dengan SDG 8 (pekerjaan layak dan pertumbuhan ekonomi) melalui penguatan tata kelola dan keberlanjutan usaha desa, sekaligus menunjukkan bahwa pemberdayaan berbasis teknologi dan partisipasi komunitas dapat menjadi pendekatan efektif dalam memperkuat tata kelola BUMDes secara berkelanjutan.
Community Partnership Program at BUMDes Puspa Harum Sejahtera
Abstract
This Community Partnership Program (PKM) aims to strengthen the institutional capacity of BUMDes Puspa Harum Sejahtera through structured interventions in taxation, accounting, business law, and market management. The main problems faced by the partner include low tax literacy, the absence of a proper bookkeeping system, limited understanding of contractual agreements, and inadequate supporting facilities to create an orderly and clean market environment. The implementation method employed a participatory approach through training, technical assistance, and the provision of appropriate technology products. The results of the program indicate an improvement in the partner’s ability to conduct basic financial recording, independently submit tax reports using the Coretax system, prepare legally valid cooperation contracts, and implement more professional market governance. Based on pre-test and post-test results, partner knowledge increased by 15–25% across various key indicators. Identified social impacts include improved digital literacy, stronger internal collaboration, and greater legal awareness; while economic impacts are reflected in enhanced operational efficiency, financial transparency, and increased competitiveness. This program aligns with SDG 8 (Decent Work and Economic Growth) by strengthening governance and business sustainability at the village level, demonstrating that technology-based empowerment combined with community participation can be an effective approach to reinforcing BUMDes governance in a sustainable manner.
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References
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