Prospek dan Tantangan ISSN 2460-0784 Pengelolaan Keuangan Desa Seminar Nasional dan The 5th Call for Syariah Paper TRAINING OF FINANCIAL MANAGEMENT ON SOCIETY SELF-HELPING AGENCY AT KELURAHAN PALABUSA, BAUBAU CITY, SOUTHEAST OF SULAWESI Endang Tri Pratiwi 1 Rudi Abdullah 2 La Ode Dedi Abdullah 3 *Study Program Of Accounting, Faculty Of Economic, Muhammadiyah University Of Buton 1 *Study Program Of Accounting, Faculty Of Economic, Muhammadiyah University Of Buton 2 *Study Program Of Science Of Law, Faculty Of Law,Muhammadiyah University Of Buton 2 (endangtripratiwi12@gmail.com, rudi_tomia@yahoo.co.id, laodedediabdullah02@gmail.com) ABSTRACT This study entitled Training of Financial Management On Society Self-Helping Agency at Kelurahan Palabusa, Baubau City, Southeast of Sulawesi. The problems in this study are 1) How to improve the understanding about the financial management of policies and flow? And, 2) How to improve the financial performance of The BKM Secretariat? This study aims: 1)To improve the understanding about the financial management of policies and flow, and 2) To improve the financial performance of The BKM Secretariat. The methods of this study are: 1)Intensive Training, 2) Discussion, and 3)Questions and Answers. The result of this study shows that participants of PKM have understood about policies, flow, and procedure of financial management which have the impact on the performance of The BKM Secretariat. The BKM of financial management consists of: Bank Account Opening Of Policy, Funding Expenditure Of Policy, Cash Of Policy, Bookkeeping Systems Of Policy, and The BKM’s RAPB Creation Of Policy. Furthermore, The BKM’s Bookkeeping flow starts from the recording of transaction on each evidence based on the type of transactions, then the evidence is posted on each book in accordance of the type of the transactions had been written at the evidence. After the flow had finished, it will be reported on The Income and Expenditure Statement, and The Plan and Realization Statement. The BKM Secretariat obtain a monthly financial statement, which explains in detail the financial changes in one monthly period and annual report. Keywords: Training, Financial Management, The Income and Expenditure Statement, The Plan and Realization Statement, Society Self-Helping Agency At Kelurahan Palabusa, Baubau City, Southeast Of Sulawesi. 1. PENDAHULUAN Upaya pemerintah dalam mengurangi tingkat kemiskinan di Indonesia adalah salah satunya melalui pemberdayaan masyarakat. Lembaga pemerintah yang menangani masalah pemberdayaan masyarakat adalah Badan Keswadayaan Masyarakat (BKM). Menurut Suyono (2006), BKM pada prinsipnya adalah wadah sinergis masyarakat bagi orang-orang yang peduli terhadap permasalahan kemiskinan di komunitasnya. Pelaksanaan misi pemberdayaan, BKM menumbuhkembangkan kelompok-kelompok swadaya masyarakat sebagai media belajar masyarakat untuk memecahkan masalah kemiskinan secara mandiri.