OPTIMALISASI PENGELOLAAN PELAPORAN KEUANGAN BUMDES MELALUI PENERAPAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI
Keywords:
Accounting Literacy, Waste Bank, Financial Management, Transparency, Accountability.Abstract
This Community Service Program aimed to improve the accounting literacy of waste bank managers in Sadeng Village, Bogor Regency, to support transparency and accountability in financial management. The problems faced by the partners included limited understanding of basic accounting concepts, simple and unsystematic financial recording practices, and inadequate preparation of financial reports. These conditions resulted in financial information that could not be utilized optimally for monitoring, evaluation, and decision-making. The activity was conducted through lectures, tutorials, discussions, and continuous assistance. The materials covered basic accounting concepts, transaction recording, account classification, and the preparation of simple financial reports. During the tutorial and assistance stages, participants engaged in direct practice using transaction examples adapted to the operational activities of the waste bank. The results showed improvements in the participants’ understanding and skills in recording cash inflows and outflows, classifying transactions, and preparing simple financial reports. In addition, the activity increased participants’ awareness of the importance of transparency and accountability in financial management. This activity is expected to support more orderly, transparent, accountable, and sustainable financial management of the waste bank in Sadeng Village, Bogor Regency.
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