Pendayagunaan Sistem Informasi Akuntansi untuk Meningkatkan Transparansi Keuangan BUMDes
DOI:
https://doi.org/10.32493/abms.v7i1.56238Abstract
This community service activity was initiated in response to the low quality of financial recording in BUMDes Suka Negara Village, which still relied on manual bookkeeping methods that were prone to errors, inefficient, and lacked transparency. The partner’s main problems included limited accounting knowledge, insufficient technological capability, and the absence of an accountable financial reporting system. This program aimed to enhance the capacity of BUMDes management through the implementation of a digital accounting system designed to support professional, efficient, and transparent financial management. The methods included needs assessment, financial reporting training, hands-on practice using accounting applications, system implementation, and continuous mentoring and monitoring. The results indicate a significant improvement in the participants’ competencies, particularly in understanding basic accounting principles, recording transactions digitally, and generating automated financial reports. The implementation of the digital accounting system also improved operational efficiency, reduced manual errors, and strengthened financial accountability within the village institution. Furthermore, continuous monitoring helped ensure system sustainability and addressed technical challenges faced by the administrators. Overall, this program produced positive impacts on BUMDes governance and established a solid foundation for developing a modern and sustainable financial management system.
Keywords: Village-Owned Enterprise; accounting digitalization; financial reporting; training; community service.
References
Aulia, R. (2018). Peningkatan literasi digital masyarakat desa melalui pelatihan sistem informasi keuangan. Jurnal Pengabdian kepada Masyarakat, 4(2), 55–63.
Handayani, T., & Yusuf, M. (2021). Kesiapan infrastruktur dan tantangan transformasi digital di pedesaan. Jurnal Teknologi Informasi dan Sosial, 9(1), 12–23.
Pratama, F. (2022). Digitalisasi tata kelola BUMDes untuk peningkatan transparansi dan efisiensi. Jurnal Ekonomi Lokal Indonesia, 7(3), 144–156.
Rahayu, S., & Dewi, K. (2019). Implementasi sistem informasi akuntansi pada lembaga ekonomi desa. Jurnal Akuntansi dan Pemberdayaan Masyarakat, 3(1), 22–31.
Retnawati, H. (2014). Kemampuan dasar siswa dalam menyelesaikan permasalahan autentik. Jurnal Evaluasi Pendidikan, 18(2), 123–134.
Siregar, H. (2020). Digital accounting system adoption and internal control improvement in rural enterprises. Journal of Rural Economic Development, 5(2), 98–110.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Juitania Juitania, Puspita Handayani, Ahmad Ridho Fachrizal Chaery
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
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 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).
Abdimisi have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, Abdimisi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
