Abstract: Education and training play a strategic role in strengthening community capacity and empowerment, especially in rural economic institutions such as Village-Owned Enterprises (BUMDes). This study aims to examine the impact of financial education and training on improving the financial management skills of BUMDes managers in Cinangneng Village, West Java, Indonesia. Using a qualitative case study approach, data were collected through observation, in-depth interviews, and analysis of participants financial records. The results show that most participants were able to prepare basic financial reports in accordance with financial reporting standards, which were introduced not only as a technical tool but also as a mechanism to strengthen transparency, trust, and collective accountability in communitybased enterprises. Participants demonstrated a better understanding of the accounting cycle, including recording daily transactions, preparing journals, recording ledgers, preparing trial balances, and reporting financial statements. However, ongoing guidance is still needed to ensure consistency and sustainability of financial practices. This study highlights the critical role of structured education and training in improving financial literacy, BUMDes accountability, and community empowerment in rural areas.
Dja’far et al. (Mon,) studied this question.