SIMPLE BOOKKEEPING ASSISTANCE FOR BUMKam AND STRENGTHENING CHILDREN'S EDUCATIONAL LITERACY
DOI:
https://doi.org/10.37478/mahajana.v7i3.8562Abstract
This community service program was carried out in Yanamaa Village, Arso District, Keerom Regency, Papua, addressing two interrelated issues: the weak bookkeeping practice of the Village-Owned Enterprise (BUMKam) Yafase and the limited basic literacy of the village children. Preliminary observation found that financial records of the cattle-fattening and fertilizer business units were kept manually and inconsistently, which hindered periodic reporting to residents. The program used socialization, training, and mentoring methods to introduce simple spreadsheet-based bookkeeping to the management of BUMKam Yafase, together with direct correction of the manual cash ledger of the cattle-fattening unit. In parallel, the team strengthened children's literacy through daily tutoring at the field post, teaching at SD Negeri Inpres Pir 1, a book donation to establish a mini library at the school, and a partnership with The Gideons International to distribute free Bibles to students and residents. Results show that the bookkeeping program was well received by the chairperson, secretary, and person in charge of the cattle unit, although the treasurer could not attend, so understanding is expected to be transferred through peer mentoring. The education program received strong and consistent daily participation from teachers, children, and parents. The program demonstrates that strengthening village-enterprise governance cannot be separated from broader community literacy, and that interdisciplinary collaboration between accounting, management, and economics is essential to design realistic, capacity-appropriate solutions for rural micro-enterprises.
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Keywords:
BUMKam, children's literacy, financial literacy, simple bookkeepingReferences
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Copyright (c) 2026 Bresman Sigalingging, Annisa Zalsadilla Haslin, Elisabeth Samantha Korwa, Mutiara Beatrix Sarwom, Georgorita Rufina Akan, Hertin Waroi, Oktavince Susan Ijie, Veby Valentina Gombo, Oktavia Kristin Neno
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