Accounting Training to Support Transparent and Accountable Village Fund Reporting in Sibetan Village, Karangasem Bali

Komang Adi Kurniawan SAPUTRA; Putu Ayu Sita LAKSMI; Nyoman SURIANI; L.G.P Sri EKAJAYANTI

doi:10.61857/cssdev.v1i2.76

Authors

Komang Adi Kurniawan SAPUTRA Warmadewa University, Indonesia
Putu Ayu Sita LAKSMI Warmadewa University, Indonesia
Nyoman SURIANI Warmadewa University, Indonesia
L.G.P Sri EKAJAYANTI Warmadewa University, Indonesia

DOI:

https://doi.org/10.61857/cssdev.v1i2.76

Keywords:

Village fund allocation, Financial management, Independent Village, Village funds

Abstract

This community service aims to socialize regulations and mechanisms for managing village fund allocations for community welfare. The governance of village funds plays a vital role in transforming villages into independent and sustainable communities. Good management of village funds will encourage the community to enhance the economy and explore the Village's potential. Village officials also receive significant attention in the regulations governing village fund management. The speakers explain the village fund allocation management flow and its purposes in this community service. The desired expectation is that officials refrain from engaging in activities related to financial management violations, practice sound financial management, create innovations and creativity using village funds, and establish new sources of income to increase the Village's original revenue.

References

Suwardjono. (2011). Teori Akuntansi Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFE-Yogyakarta

Bastian, I. (2009). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Penerbit Erlangga

Undang-undang Nomor 6 tahun 2014 tentang Desa, dana desa yang berasal dari APBN

Peraturan Menteri Dalam Negeri Nomor 37 Tahun 2007 pasal 18 tentang Pedoman Pengelolaan Keuangan Desa

Peraturan Pemerintah Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa

Rao, P. H. (2020). Green supply chain management in Hotel Azure: A case in sustainability. Journal of Supply Chain Management Systems, 9(2 & 3), 28–38.

Rehan, R., Knight, M. A., Unger, A. J. A., & Haas, C. T. (2014). Financially sustainable management strategies for urban wastewater collection infrastructure: Development of a system dynamics model. Tunnelling and Underground Space Technology, 39, 116–129. https://doi.org/10.1016/j.tust.2012.12.003

Saputra, K. A. K. (2020). The performance of the internal auditors of the village rural institution. International Journal of Environmental, Sustainability, and Social Sciences, 1(2), 28–35.

Saputra, K. A. K., & Laksmi, P. A. S. (2024). The influence of green governance, implementation of energy accounting, and green human resource management on sustainability performance: An empirical study in the hospitality industry in Bali. Jurnal Ilmiah Akuntansi, 9(1), 113–136. https://doi.org/10.23887/jia.v9i1.66630

Saputra, K. A. K., Manurung, D. T. H., Rachmawati, L., Siskawati, E., & Genta, F. K. (2021). Combining the concept of green accounting with the regulation of the prohibition of disposable plastic use. International Journal of Energy Economics and Policy, 11(4), 84–90. https://doi.org/10.32479/ijeep.10087