STRENGTHENING INSTITUTIONAL GOVERNANCE AND FINANCIAL MANAGEMENT OF BSF MAGGOT CULTIVATION GROUPS IN PKK COMMUNITY

Penulis: Aida Nahar, Fatchur Rohman, Subadriyah

DOI: https://doi.org/10.5281/zenodo.21819960

Terbitan: Volume 1, Issue 3

Abstrak Naskah:

Black Soldier Fly (BSF) or maggot farming at community level is emerging as a strategy for managing organic waste and as an alternative source of income based on the circular economy, At PKK Mlatiharjo in Semarang, maggot farming is carried out through the participation of women at the household and group levels; however, the sustainability of the initiative is largely determined by the strengthening of governance and institutional structures, particularly in terms of financial management. This article aims to analyze the governance mechanisms of BSF farming groups by emphasizing organizational structure, role allocation, standardized work, transaction recording, and financial accountability. The community service method was implemented through training aimed at providing conceptual understanding of BSF farming group governance, institutional aspects, and simple financial management. The training was conducted in a participatory manner through practical exercises in drafting organizational structures, assigning tasks, and simulating simple financial record-keeping. The discussion results indicate that strong institutional frameworks require formal leadership, production SOPs, regular meetings, the separation of business funds from personal funds, and a consistent system for recording cash inflows and outflows. Simple yet disciplined internal controls enhance transparency, build member trust, and facilitate business performance evaluations. This community service initiative has helped strengthen governance and financial management, laying the foundation for the Mlatiharjo BSF PKK group to grow into a transparent, accountable, self-reliant, and sustainable community-based enterprise

Kata Kunci: Scope: Tata Kelola Perusahaan, Governance, Institutional Framework, Financial Management, BSF_Farming