Heat the black beans in a saucepan over medium heat.
Add vegetable broth, cumin, garlic powder, salt, and pepper.
Mash the beans until smooth, then simmer for 5 minutes.
Warm the tortillas slightly to make them pliable.
Spread a layer of the bean mixture on each tortilla.
Roll the tortillas tightly and place them seam-side down in a baking dish.
Pour the remaining bean sauce over the rolled tortillas.
Sprinkle shredded cheese on top, if desired.
Bake in a preheated oven at 350°F (175°C) for 15 minutes.
Serve hot, garnished with crema, cilantro, and avocado slices.