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All Journal Jurnal Akuntansi Multiparadigma Paradigma Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal E-Komtek Budimas : Jurnal Pengabdian Masyarakat SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Bisnis Manajemen dan Akuntansi Duta Abdimas: Jurnal Pengabdian Masyarakat Proceeding of International Conference Health, Science And Technology (ICOHETECH) Pena Dimas: Jurnal Pengabdian Masyarakat International Journal of Trends in Accounting Research Management Studies and Business Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis Digital Terkini
Ety Meikhati
Universitas Duta Bangsa Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analysis of Participatory Accounting System Transformation in Strengthening Risk Management and Regulatory Compliance in Village-Owned Enterprises (BUMDes) Meikhati, Ety; Sundari; Oktaviani, Intan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1200

Abstract

This study investigates the transformation of participatory accounting systems and their role in strengthening risk management and regulatory compliance within Village-Owned Enterprises (BUMDes). Many BUMDes still face limitations in financial governance capacity, weak internal controls, and inconsistent fulfillment of regulatory requirements. Participatory accounting, characterized by transparency, collaborative decision-making, and stakeholder engagement, is introduced as a strategic mechanism for improving financial accountability. Using a mixed-methods approach, this research integrates qualitative interviews, field observations, and document analysis with quantitative measurement of risk management and compliance indicators before and after the accounting transformation. The findings reveal that the participatory accounting transformation significantly enhances the accuracy and reliability of financial reporting, reinforces internal control mechanisms, and improves the identification, assessment, and mitigation of operational and financial risks. In addition, the transformed system increases regulatory compliance, particularly in standardized financial reporting, procedural adherence, and audit preparedness. This study concludes that participatory accounting constitutes a critical driver of resilient financial governance and promotes long-term accountability and sustainability of BUMDes. The results provide practical implications for policymakers, village governments, and BUMDes managers in designing adaptive accounting systems that foster transparency, stakeholder participation, and compliance with national regulations.
Co-Authors Agustina Srirahayu Aida Nur Aini Aini, Aida Akhmed, Khabib Alia Ali, Nor Aishah Mohd Alpian Winarso Aji Andhita Kusuma Putri Antin Okfitasari Antin Okfitasari Antin Okfitasari, Antin Dewi Oktaviyanti Dhiva Ismi Fauziah Ely Nastiti, Faulinda Erna Chotidjah Suhatmi FAULINDA ELY NASTITI Friska Amelia Putri Kristanti, Bernadete Dinar Ayu Melita Ika Nur Aini, Aida Octa, Octavia Azizun M.P Okataviani, Intan Oktaviani, Intan Pipin Widyaningsih Putri Intan Prastiwi Qotimah, Khaifa Khusnul Rahmawati Indah Sari Retno Karunia Putri Rita Wahyuningsih Shofiyyatul Bariyyah Sintiya Cahya Maulany Siti Nur Azizah Solekhah, Rista Ayu Sopingi Suhatmi, Erna Chotidjah Sundari Sundari . Sundari Sundari Titik Setyaningsih Umi Hanifah Wahyuningsih, Rita Wahyuningtyas, Alin Wahyuningtyas Wijiyanto