PEMETAAN DAN PERBAIKAN TATA KELOLA KEUANGAN DESA MENGGUNAKAN PRAKARSA AKUNTABILITAS DAN TRANSPARANSI

Jopinus Saragih; Hendri Mayanta; Joel Fernando Sirait

doi:10.59003/nhj.v4i7.1999

Authors

Jopinus Saragih Universitas Efarina
Hendri Mayanta Universitas Efarina
Joel Fernando Sirait Universitas Efarina

DOI:

https://doi.org/10.59003/nhj.v4i7.1999

Keywords:

Village Finance; Documents; Village Budget (APBDes)

Abstract

This Community Service (PkM) activity focuses on mapping and improving village financial management through accountability and transparency initiatives. Common issues include inconsistencies in planning, implementation, and administrative documents; delayed reporting; incomplete transaction records; unclear role definitions; and limited publication of information regarding the Village Budget (APBDes) and its implementation. The program is implemented through document compliance assessments, mapping of current processes, identification of risk gaps, development of improvement plans (SOPs, checklists, role matrices), strengthening of public transparency mechanisms (village information media, APBDes summary formats), and implementation support. Outputs include a village financial management process map, a package of SOPs and document checklists, a summary report template for the public, and an accountability indicator dashboard.

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