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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat
Annisa Fitriah Mudassir
Universitas Cenderawasih
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health

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PENDAMPINGAN TATA KELOLA KEUANGAN KAMPUNG MELALUI PEMETAAN RISIKO ADMINISTRATIF DAN PENYUSUNAN FLOWCHART BERBASIS SISKEUDES DI KAMPUNG HOLTEKAM Yunita Ade Irma Seran; Try Juniarti; Rizky Rivaldi Patora; Marselin Tecuari; Sara Marlyn Paru; Hesty Salle; Juliana Waromi; Alfiana Antoh; Adolf Z. D. Siahay; Annisa Fitriah Mudassir; Dytha Meninta Nababan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60552

Abstract

Pengelolaan keuangan kampung yang akuntabel memerlukan kompetensi aparatur, ketertiban dokumen, pemanfaatan teknologi informasi, serta pembagian fungsi yang jelas. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi permasalahan pengelolaan keuangan dan menyusun rancangan perbaikan alur administrasi pada Pemerintah Kampung Holtekam, Distrik Muara Tami, Kota Jayapura. Pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui observasi lapangan, wawancara semiterstruktur dengan Sekretaris Kampung dan Bendahara/Kepala Urusan Keuangan, telaah dokumen, diskusi tim, serta pemetaan proses menggunakan swimlane flowchart. Analisis dilakukan secara deskriptif dengan mengelompokkan temuan berdasarkan proses perencanaan, pencatatan, verifikasi, pelaporan, dan pengawasan. Hasil kegiatan menunjukkan bahwa pengelolaan keuangan kampung telah didukung oleh Buku Kas Umum, buku pembantu, dokumen pertanggungjawaban, transaksi perbankan, dan Sistem Keuangan Desa. Namun, implementasinya masih menghadapi keterlambatan penyerahan nota dan kuitansi, belum meratanya kompetensi aparatur dalam penggunaan Sistem Keuangan Desa, penataan arsip yang belum konsisten, keterbatasan sarana teknologi, belum optimalnya realisasi kegiatan, serta pengendalian internal yang cenderung bersifat korektif. Kegiatan ini menghasilkan pemetaan risiko administratif dan flowchart akun penyertaan modal yang memperjelas peran Tim Perencanaan Kampung, Kepala Kampung, Sekretaris Kampung, Badan Musyawarah Kampung, Bendahara Kampung, Operator Sistem Keuangan Desa, dan Inspektorat. Luaran tersebut dapat digunakan sebagai dasar penyusunan prosedur operasional standar, daftar periksa dokumen, dan mekanisme verifikasi berjenjang. Kegiatan ini menegaskan bahwa penguatan akuntabilitas keuangan kampung memerlukan integrasi antara kompetensi aparatur, ketertiban administrasi, penggunaan teknologi, dan pengendalian internal yang berkelanjutan.
Penguatan Tata Kelola Keuangan BUMKam Elseng Koya Koso melalui Pengembangan Aplikasi Pencatatan Transaksi Annisa Fitriah Mudassir; Yulianti Karoma; Dytha Meninta Nababan; Ade Rezky Nammu; Diana Dwi Febrianti; Nailah Indah Zharifah; Yuan S. Y. Sobolim; Monique I. Rismaully Siregar
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 3 (2026): August : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i3.2395

Abstract

The Village-Owned Enterprise (BUMKam) of Elseng Koya Koso, which manages a laying hen farming business, plays an important role in supporting the economic independence of the local community. However, its financial management has been conducted manually, resulting in several challenges, including unstandardized transaction recording, difficulties in preparing financial reports, low data accuracy, and limited managerial capacity in utilizing digital technology. This Community Service Program aimed to strengthen the financial governance of BUMKam through the development of a web-based transaction recording application while enhancing the managerial capacity of its administrators in operating the system. The program employed a participatory approach consisting of needs assessment through observation and interviews, application development and implementation, as well as training and technical assistance. The developed application facilitates the recording of income and expenditure transactions, systematic data storage, and the automatic generation of basic financial reports. The results demonstrate that the application was successfully implemented in accordance with the partner's operational needs and significantly improved the efficiency and accuracy of transaction recording, simplified the preparation of financial reports, and minimized recording errors commonly found in the previous manual system. Furthermore, the training program enhanced the administrators' knowledge and practical skills in utilizing digital technology to support business management. Overall, this community service initiative contributed to improving transparency, accountability, and efficiency in the financial governance of BUMKam while promoting digital transformation in community-based enterprises. The proposed model has the potential to be replicated in other Village-Owned Enterprises (BUMDes/BUMKam) with similar business characteristics to strengthen financial governance and support sustainable community-based economic development.
Co-Authors Ade Rezky Nammu Adolf Z. D. Siahay Alfiana Antoh Diana Dwi Febrianti Dytha Meninta Nababan Hesty Salle Juliana Waromi, Juliana Marselin Tecuari Monique I. Rismaully Siregar Nailah Indah Zharifah Rizky Rivaldi Patora Sara Marlyn Paru Try Juniarti Yuan S. Y. Sobolim Yulianti Karoma Yunita Ade Irma Seran