PENDAMPINGAN PEMBUATAN STANDAR OPERASIONAL PROSEDUR (SOP) BADAN USAHA MILIK DESA (BUMDes) DI DESA BUKIT RAWI

Village-Owned Enterprises (BUMDes) play a strategic role in strengthening rural economies through local resource management and productive business development. Effective management requires structured, transparent, and accountable governance systems. Standard Operating Procedures (SOPs) are important instruments to support these objectives. This community service initiative focuses on assisting SOP development for BUMDes in Bukit Rawi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan, Indonesia. Bukit Rawi is a partner village of the Department of Management, Faculty of Economics and Business, Universitas Palangka Raya. The proposed participatory method consists of needs assessment, governance awareness sessions, SOP development training, technical assistance, and document evaluation. The proposed SOPs cover administrative processes, financial management, business services, procurement, reporting, and internal supervision. Expected outputs include context-specific SOP drafts and improved managerial understanding of organizational responsibilities and operational processes. The initiative is expected to support professional governance, consistent operations, and sustainable village economic development.