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All Journal Jurnal Abdimas Multidisiplin
Dina Ester Nassa
Universitas Cenderawasih, Jayapura, Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Penguatan Tata Kelola Badan Usaha Milik Kampung melalui Pelatihan Digitalisasi Keuangan Try Juniarti; Dinda Tyara Kyezha; Bucek Jalu Prasetyo Arjuna; Diouf Ferdinand Griapon; Ridolf Willizet Jaranmasa; Dina Ester Nassa; Laban Rudolof Nuntian; Yustina Morin; Epenius Kundau
Jurnal Abdimas Multidisiplin Vol 5 No 1 (2026): October
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v5.n1.p49-62.2026

Abstract

Purpose: This community service program aimed to strengthen the governance and digital financial management capacity of BUMKam Meranti Jaya in Kampung Benyom Jaya II by integrating Standard Operating Procedure (SOP) socialization with hands-on training in the Pencatatan dan Pelaporan Akuntansi Keuangan (PPAK) application.Research Methodology: Three-day community engagement involved 20 participants in needs assessment, SOP socialization, PPAK orientation, and practice; quantitative test scores were unavailable.Results: All 20 participants completed the planned sequence. Observations showed more specific operational questions, more consistent use of the prescribed procedure, and less need for step-by-step assistance in later sessions. Participants completed case-based transaction entry through simple report generation with varying assistance; these are qualitative process findings, not quantified effects.Conclusions: Integrating SOP clarification with staged PPAK practice provided a practical foundation for more structured financial administration and reporting, while the available evidence supports only qualitative learning progress.Limitations: Analyzable pre-test/post-test scores, scoring details, and longitudinal follow-up data were unavailable; the activity involved one BUMKam over three days.Contributions: The program offers a practice-oriented model linking governance procedures, digital accounting tasks, staged assistance, and follow-up planning.
Co-Authors Bucek Jalu Prasetyo Arjuna Dinda Tyara Kyezha Diouf Ferdinand Griapon Epenius Kundau Laban Rudolof Nuntian Ridolf Willizet Jaranmasa Try Juniarti Yustina Morin