Abstrak: Kegiatan pengabdian masyarakat program matching fund kedaireka tahun 2021 kerjasama Institut Shanti Bhuana dan BUM Desa Panyanggar di Desa Cipta Karya, Bengkayang bertujuan untuk meningkatkan peran masyarakat khususnya ibu PKK dan juga kaum muda desa agar dapat lebih terlibat dalam kegiatan wirausaha mendukung BUM Desa Panyanggar yang mengelola unit usaha wisata dan juga melakukan penguatan kapasitas tata kelola BUM Desa yang dilakukan bersama Kepala Desa, Badan Permusyawaran Desa, Direktur, Sekretaris dan Bendahara BUM Desa Panyanggar dengan mengacu pada Peraturan Pemerintah No 11 Tahun 2021 dan Permendesa No.3 Tahun 2021. Kegiatan dilaksanakan dengan cara melakukan focus group discussion, penyuluhan, pelatihan dan evaluasi kegiatan. Hasil yang dicapai dari kegiatan ini adalah adanya kegiatan perintisan usaha kuliner yang dilakukan oleh ibu PKK dan kaum muda desa serta peningkatan kemampuan peserta pelatihan dalam membuat laporan keuangan, rencana program kerja, perbaikan peraturan desa dan anggaran rumah tangga BUM Desa yang dapat dilihat melalui dokumen hasil kerja.Abstract : The community service activity of the matching fund kedaireka program in 2021 in collaboration with the Shanti Bhuana Institute and Panyanggar Village-Owned Enterprises (BUM Desa) in Cipta Karya Village, Bengkayang aims to increase the role of the community, especially PKK members and youth so that they can be more involved in business activities to support BUM Desa Panyanggar which manages the tourism business unit and also strengthens the governance of BUM Desa which is carried out with the Village Head, Village Consultative Body, Director, Secretary and Treasurer of BUM Desa Panyanggar with reference to Government Regulation No. 11 of 2021 and Permendesa No. 3 of 2021. Activities carried out by conducting focus group discussions, counseling, simulations and evaluation of activities. The results achieved from this activity are the existence of pioneering culinary business activities as well as increasing the ability of training participants in making financial reports, work program plans, improving village regulations and BUM Desa household budgets through the results document’s work.
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