BUMDESA Financial Accountability TOT in Ternate, North Maluku

On Tuesday, October 22, 2024, the Training of Trainers (TOT) on Accelerating Financial Accountability for Village-Owned Enterprises (BUMDESA) was officially launched at the Ternate State Treasury Office (KPPN) Auditorium, located at Jl. Yos Sudarso 6, Maliaro, Ternate Tengah, Ternate. The event was opened by Mr. M. Priandi, Head of the Budget Implementation Supervision Division II of the Directorate General of Treasury (DJPB) of Maluku Utara Province. This collaborative initiative was organized by the State Polytechnic of Finance and Taxation (PKN STAN), the DJPB Maluku Utara Provincial Office, the Ternate KPPN, and the Maluku Utara Provincial Community Empowerment and Village Agency (DPMD). The participants included 40 BUMDESA managers in Maluku Utara and officials/staff from the DPMD. The training was facilitated by PKN STAN lecturers, namely Bapak Prayudi Nugroho, Eri Wahyudi, and Muh. Nurkhamid, with additional support from Mr. Luhur Priyantoko Aji, a representative from the PKN STAN Research and Community Service Center. The training took place from Tuesday to Thursday, October 22-24, 2024, from 8:00 AM to 4:00 PM local time. The program consisted of lectures, discussions, and simulations of BUMDESA financial accounting applications. Topics covered included fundamental accounting concepts, accounting policies, and simulations of BUMDESA financial accounting applications (preparation of the Standard Chart of Accounts (COA), recording financial transactions, preparing financial statements, and preparing notes to the financial statements).

The need for this training arose from the mandatory financial reporting of BUMDESA, as mandated by the Ministry of Villages, PDTT Regulation No. 136/2022 on Guidelines for Preparing Financial Statements for Village-Owned Enterprises. This regulation emphasizes the application of accounting principles, yet not all BUMDESA financial managers possess adequate accounting expertise. Therefore, this training was designed to enhance the competence of BUMDESA financial managers in recording financial transactions and preparing financial statements independently in accordance with the regulations. Furthermore, to maximize the impact, the participating BUMDESA financial managers are expected to leverage the knowledge and skills acquired to train and mentor other BUMDESA financial managers in their respective villages. Based on data from the Maluku Utara Provincial DPMD, there are approximately 680 BUMDESA in Maluku Utara Province. The follow-up mentoring of BUMDESA by the TOT participants will be conducted under the guidance of PKN STAN lecturers.

The people of Maluku Utara have a saying, "Mari Moi Ngone Futuru," which means "United We Stand," encapsulating values of unity, solidarity, mutual assistance, self-sacrifice, and togetherness. In line with this motto, it is hoped that more BUMDESA in Maluku Utara can understand, apply, and implement the provisions of Ministry of Villages, PDTT Regulation No. 136/2022 in preparing and presenting BUMDESA financial statements according to accounting standards, resulting in "auditable" financial statements and obtaining the best audit opinions. This will demonstrate the BUMDESA management's accountability to the village community through this TOT program.