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South Lampung Regency has 256 Village-Owned Enterprises (BumDes). A total of 47 of them are in the developing classification, so BumDes in the developing classification must be encouraged to become advanced BumDes. In order to encourage BumDes to progress, Universities (PT) have a strategic position to help develop Village-Owned Enterprises (BumDes), this is because PTs with their human resources are seen to have reliable expertise in accordance with the demands for developing BumDes. This research aims to describe the contribution of PT in the development of BumDes. The research location is Suak Village, Sidomulyo District, South Lampung Regency as a village that has a BumDes in the developing category towards Advanced BumDes. Data collection was carried out through interviews, documentation and literature study methods with BumDes actors, namely, BumDes administrators and members. Then, to complete the data, interviews were conducted with the Village Head and several people from the Suak community. Other important data was exported from secondary data, namely documentation related to BumDes and the contribution of universities. The research results illustrate that universities have contributed to developing BumDes. BumDes collaboration with PT is carried out through joint activities, where universities through teaching staff (lecturers) become facilitators and sponsors of these activities. Through community service activities as one of PT's tri-dharma, lecturers (academics) provide several materials related to efforts to develop BumDes. The weakness of the contribution from academics is that service activities are not carried out continuously or unsustainably so they do not reach the evaluation of BumDes development. Therefore, the contribution of PT with BumDes can be further increased in the form of providing more concrete material/knowledge/skills.

This study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future.