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All Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing
I Gusti Ngurah SANJAYA
Warmadewa University, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Financial Governance Assistance and Village Potential Optimization Towards an Independent and Prosperous Village in Senganan Village, Tabanan I Gusti Ngurah SANJAYA; A.A. Ayu Erna Trisna DEWI; Ida Bagus Made Putra MANUABA; I Gusti Ngurah Adi GUNA; Gusti Ayu Putu Rosita DEWI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1704

Abstract

Senganan Village, Tabanan Regency, faces fundamental problems in financial governance and village potential management, which hinder the achievement of community independence and prosperity. This Community Service Program (PKM) aims to increase the capacity of village officials in transparent and accountable financial management, as well as optimize local potential to encourage economic independence. The method used is participatory-educational mentoring, including quarterly monitoring and evaluation, outreach, training, and direct involvement in resolving BUMDes issues and budget planning. There has been an increase in village officials' understanding of financial management, the formation of a BUMDes Rescue Team, and the realization of financial governance socialization attended by all village elements. Program outputs have been published through online and print media. Ongoing mentoring is needed to ensure the sustainability of the program and the achievement of an independent and prosperous village
The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Ni Made Diah Juniari; I Ketut Puja Wirya Sanjaya; I Gusti Ngurah Sanjaya
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Co-Authors A.A. Ayu Erna Trisna DEWI Gusti Ayu Putu Rosita DEWI I Gusti Ngurah Adi GUNA I Ketut Puja Wirya Sanjaya Ida Bagus Made Putra MANUABA Ni Made Diah Juniari