Students from the Bachelor of Applied Public Sector Accounting (AKP) Study Program, Department of Business, Politeknik Negeri Jember (POLIJE), are actively assisting Village-Owned Enterprises (BUMDes) in improving financial governance through mentoring on financial reporting and the digitalization of transaction records. The initiative aims to strengthen the transparency, accountability, and professionalism of village fund management while supporting sustainable rural economic development.

As part of the field mentoring program, the students worked closely with BUMDes administrators to identify financial administration challenges, develop practical solutions, and implement more systematic accounting procedures tailored to each village's needs. By introducing digital bookkeeping systems, the students helped modernize financial management processes that had previously relied on manual record-keeping.

One of the participating students, Najwa Alifa Hamdah, explained that the program provided valuable hands-on learning while enabling students to apply the public sector accounting knowledge acquired in the classroom. According to her, assisting BUMDes with digital financial recording systems demonstrated how vocational education can directly contribute to solving real community challenges and improving public financial governance.

The impact of the mentoring was strongly acknowledged by Ishak Setiawan, Director of BUMDes Ajong Rejo, who stated that the financial administration system had improved significantly following the students' assistance. Financial reports became more organized, systematic, and easier to account for during village audits, ultimately strengthening public trust in the management of village funds and supporting the expansion of the BUMDes business units.

According to Dessy Putri Andini, Head of the Department of Business at POLIJE, student involvement in BUMDes reflects the essence of vocational education, which emphasizes experiential learning and community problem-solving. She highlighted that students are encouraged not only to master theoretical concepts but also to deliver practical solutions that generate measurable benefits for society.

The mentoring initiative also strengthens students' professional competencies in public sector accounting, financial reporting, digital accounting systems, and stakeholder communication. By working directly with village institutions, students gain valuable practical experience while enhancing their understanding of transparent and accountable public financial management in real-world settings.

Beyond supporting student learning, the program contributes to improving the institutional capacity of BUMDes as important drivers of rural economic development. Better financial governance enables village-owned enterprises to manage public resources more effectively, improve operational performance, and increase community confidence through transparent and accountable financial practices.

Through this community engagement initiative, POLIJE continues to demonstrate its commitment to producing graduates who combine academic excellence with social responsibility. By integrating project-based learning, digital innovation, and community service, the university empowers students to become professionals capable of strengthening public institutions and contributing to sustainable village development across Indonesia.