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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat
Muhammad Yusuf
Universitas Negeri Jakarta, Jakarta, Indonesia
Humanities Education Public Health Social Sciences

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Edukasi Transparansi dan Akuntabilitas Keuangan Pemerintah Daerah bagi Mahasiswa Andi Aditya Hardinto; Erika Takidah; Gatot Nazir Ahmad; Muhammad Yusuf; I Gusti Ketut Agung Ulupui; Donant Alananto Iskandar
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i3.1892

Abstract

This community engagement program aimed to strengthen students’ understanding of transparency and accountability in local government financial reporting. Participants were Accounting Education students at Universitas Negeri Jakarta during the second semester of 2025/2026. A needs assessment indicated that transparency was mainly understood as document publication, while using financial information for civic oversight was not understood. The program was conducted from 13 May to 3 June 2026 through presentations, numerical examples, case discussions, and an information commission hearing role-play. Evaluation used five observable indicators, assessed through discussion responses, group analyses, role-play decisions, and activity documentation. Results showed that four indicators were achieved: distinguishing information availability from usability, explaining the elimination of internal transactions, differentiating budget-based and accrual-based reports, and formulating arguments for information access. One indicator, tracing figures through financial statement notes, was partially achieved. Overall, the program improved students’ capacity to interpret financial information and formulate questions for public oversight.
Co-Authors Andi Aditya Hardinto Donant Alananto Iskandar Erika Takidah Gatot Nazir Ahmad I Gusti Ketut Agung Ulupui