ENHANCING FINANCIAL REPORTING AND TAX COMPLIANCE OF BUMDES THROUGH PARTICIPATORY ACTION RESEARCH: EVIDENCE FROM MANYAR SIDORUKUN VILLAGE

Objective: This study aims to enhance the capacity of Village-Owned Enterprises (BUMDes) managers in preparing financial statements and fulfilling tax obligations. Method: This study uses a qualitative research method through a Participatory Action Research (PAR) approach using data collection techniques through observation, interviews and documentation. Results: The results indicate improved understanding in transaction recording, financial reporting, and tax compliance. The PAR approach proved effective in encouraging behavioral change through active participation. This study contributes practically to strengthening BUMDes governance and theoretically to the application of PAR in community service research. Novelty: This study introduces novelty by integrating financial reporting assistance based on SAK EP and tax compliance using a Participatory Action Research (PAR) approach. Unlike prior studies that are partial and top-down, this research positions BUMDes managers as active participants, resulting in a more participatory, contextual, and sustainable assistance model