Main Article Content
Abstract
This community service initiative was prompted by the limited capacity of village officials to prepare financial reports that are accountable, transparent, and in accordance with the principles of good governance. This situation has the potential to lead to errors in village financial recording and reporting, which in turn lowers public trust. Therefore, this initiative aims to enhance the understanding and skills of Bira Village officials in preparing accountability-based financial reports. The methods employed include training, on-site mentoring, and an assessment of participants’ ability to prepare village financial reports. Training is delivered through sessions covering principles of accountability, village financial reporting standards, and systematic report preparation practices. Subsequently, intensive mentoring was conducted to ensure participants were able to implement the knowledge gained. The results of the activity showed a significant improvement in the understanding and skills of village officials in preparing financial reports that are more orderly, transparent, and accountable.
Keywords
Article Details
Copyright (c) 2026 Nurul Maghfirah Surianto, Masdar Ryketeng, Andi Nurul Azisah, Nadhiyah Putri Wahdana, Itsna Muflikhah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Economic Journal of Emerging Markets by Center for Economic Studies, Universitas Islam Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Anggraini, L. D., Wulandari, T., Purnamasari, E. D., & Faradillah, F. (2024). Pendampingan Penyusunan Laporan Keuangan Dana Desa dalam Meningkatkan Akuntabilitas di Desa Lembak Kapu Muara Enim. RESWARA: Jurnal Pengabdian Kepada Masyarakat, 5(1), 111–118. https://doi.org/10.46576/rjpkm.v5i1.3700 DOI: https://doi.org/10.46576/rjpkm.v5i1.3700
- Ciwani, S. (2021). Akuntabilitas dan Transparansi dalam Pengelolaan Alokasi Dana Desa (ADD) (Studi Kasus pada Desa Lintang Tambuk, Kecamatan Kayan Hulu, Kabupaten Sintang). Jurnal Kajian Ilmiah Akuntansi, 11(4), 1–11.
- Ulupui, Ig. K. A., Pahala, I., Hasanah, N., Nindito, N., Jaya, T. E., Muliasari, I., Sasmi, A. A., Yusuf, M., & Zairin, G. M. (2023). Pelatihan Akuntansi Desa Untuk Meningkatkan Akuntabilitas Dana Desa di Desa Cisaat Kab. Subang Jawa Barat. Rahmatan Lil ’Alamin Journal of Community Services, 108–112. https://doi.org/10.20885/RLA.Vol2.iss2.art6 DOI: https://doi.org/10.20885/RLA.Vol2.iss2.art6
- Indrijawati, A., Darmawati, Anwar, F., Fatmawati, & Samsinar. (2024). Accountability for village financial management: Clarity of budget targets and competency of village financial management officials. Asian Development Policy Review, 12(3), 281–303. https://doi.org/10.55493/5008.v12i3.5170 DOI: https://doi.org/10.55493/5008.v12i3.5170
- Kurniasari, L., Wulandari, N. D., & Nasrulloh, R. S. (2022). Pendampingan Penyusunan Laporan Keuangan Berbasis Teknologi pada Koperasi Siti Rejeki. Rahmatan Lil ’Alamin Journal of Community Services, 24–29. https://doi.org/10.20885/RLA.Vol2.iss1.art3 DOI: https://doi.org/10.20885/RLA.Vol2.iss1.art3
- Mudrifah, M., & Ulum, I. (2023). Pendampingan Penyusunan Laporan Keuangan, Dana Desa dan Perpajakan Bagi Perangkat Desa di Desa Desa Petung Sewu Kecamatan Dau Kabupaten Malang. RENATA: Jurnal Pengabdian Masyarakat Kita Semua, 1(3). https://doi.org/10.61124/1.renata.26 DOI: https://doi.org/10.61124/1.renata.26
- Muhtar, Hamidi, N., & Susanti, A. D. (2022). Akuntabilitas Pengelolaan Keuangan dalam Mendorong Kemajuan Pemerintahan Desa. Budimas : Jurnal Pengabdian Masyarakat, 4(1), 46–53. DOI: https://doi.org/10.29040/budimas.v4i1.3903
- Pratiwi, D. N., Pravasanti, Y. A., Meutia, Y. P. R., Meilani, N. K., & Kusuma, I. L. (2023). Pelatihan Penyusunan Laporan Keuangan pada Kelompok UMKM di Sukoharjo. Jurnal Budimas, 5(1).
- Marpaung, R. J. H., & Averio, T. (2023). Pelatihan Pengelolaan dan Pelaporan Keuangan Desa. PaKMas: Jurnal Pengabdian Kepada Masyarakat, 3(2), 193–198. https://doi.org/10.54259/pakmas.v3i2.2115 DOI: https://doi.org/10.54259/pakmas.v3i2.2115
- Savitri, N. L. A., Dewi, N. W. Y., Ningsih, K. R. R., Wibawani, L. A., & Sudiatana, K. V. (2024). Pelatihan dan Pendampingan Pengelolaan Keuangan pada Lembaga Kemasyarakatan Desa Penuktukan. Senadimas (Seminar Nasional Pengabdian Kepada Masyarakat), 9, 408–413.
References
Anggraini, L. D., Wulandari, T., Purnamasari, E. D., & Faradillah, F. (2024). Pendampingan Penyusunan Laporan Keuangan Dana Desa dalam Meningkatkan Akuntabilitas di Desa Lembak Kapu Muara Enim. RESWARA: Jurnal Pengabdian Kepada Masyarakat, 5(1), 111–118. https://doi.org/10.46576/rjpkm.v5i1.3700 DOI: https://doi.org/10.46576/rjpkm.v5i1.3700
Ciwani, S. (2021). Akuntabilitas dan Transparansi dalam Pengelolaan Alokasi Dana Desa (ADD) (Studi Kasus pada Desa Lintang Tambuk, Kecamatan Kayan Hulu, Kabupaten Sintang). Jurnal Kajian Ilmiah Akuntansi, 11(4), 1–11.
Ulupui, Ig. K. A., Pahala, I., Hasanah, N., Nindito, N., Jaya, T. E., Muliasari, I., Sasmi, A. A., Yusuf, M., & Zairin, G. M. (2023). Pelatihan Akuntansi Desa Untuk Meningkatkan Akuntabilitas Dana Desa di Desa Cisaat Kab. Subang Jawa Barat. Rahmatan Lil ’Alamin Journal of Community Services, 108–112. https://doi.org/10.20885/RLA.Vol2.iss2.art6 DOI: https://doi.org/10.20885/RLA.Vol2.iss2.art6
Indrijawati, A., Darmawati, Anwar, F., Fatmawati, & Samsinar. (2024). Accountability for village financial management: Clarity of budget targets and competency of village financial management officials. Asian Development Policy Review, 12(3), 281–303. https://doi.org/10.55493/5008.v12i3.5170 DOI: https://doi.org/10.55493/5008.v12i3.5170
Kurniasari, L., Wulandari, N. D., & Nasrulloh, R. S. (2022). Pendampingan Penyusunan Laporan Keuangan Berbasis Teknologi pada Koperasi Siti Rejeki. Rahmatan Lil ’Alamin Journal of Community Services, 24–29. https://doi.org/10.20885/RLA.Vol2.iss1.art3 DOI: https://doi.org/10.20885/RLA.Vol2.iss1.art3
Mudrifah, M., & Ulum, I. (2023). Pendampingan Penyusunan Laporan Keuangan, Dana Desa dan Perpajakan Bagi Perangkat Desa di Desa Desa Petung Sewu Kecamatan Dau Kabupaten Malang. RENATA: Jurnal Pengabdian Masyarakat Kita Semua, 1(3). https://doi.org/10.61124/1.renata.26 DOI: https://doi.org/10.61124/1.renata.26
Muhtar, Hamidi, N., & Susanti, A. D. (2022). Akuntabilitas Pengelolaan Keuangan dalam Mendorong Kemajuan Pemerintahan Desa. Budimas : Jurnal Pengabdian Masyarakat, 4(1), 46–53. DOI: https://doi.org/10.29040/budimas.v4i1.3903
Pratiwi, D. N., Pravasanti, Y. A., Meutia, Y. P. R., Meilani, N. K., & Kusuma, I. L. (2023). Pelatihan Penyusunan Laporan Keuangan pada Kelompok UMKM di Sukoharjo. Jurnal Budimas, 5(1).
Marpaung, R. J. H., & Averio, T. (2023). Pelatihan Pengelolaan dan Pelaporan Keuangan Desa. PaKMas: Jurnal Pengabdian Kepada Masyarakat, 3(2), 193–198. https://doi.org/10.54259/pakmas.v3i2.2115 DOI: https://doi.org/10.54259/pakmas.v3i2.2115
Savitri, N. L. A., Dewi, N. W. Y., Ningsih, K. R. R., Wibawani, L. A., & Sudiatana, K. V. (2024). Pelatihan dan Pendampingan Pengelolaan Keuangan pada Lembaga Kemasyarakatan Desa Penuktukan. Senadimas (Seminar Nasional Pengabdian Kepada Masyarakat), 9, 408–413.