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All Journal Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda Consensus : Jurnal Ilmu Hukum The Indonesian Journal of International Clinical Legal Education Lex Stricta : Jurnal Ilmu Hukum Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda Consensus : Jurnal Ilmu Hukum Ikrar : Jurnal Pengabdian Kepada Masyarakat
Derry Angling Kesuma
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Religion Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGUATAN AKUNTABILITAS PENGELOLAAN PENDAPATAN ASLI DESA SEBAGAI UPAYA PENCEGAHAN PENYALAHGUNAAN WEWENANG DI DESA PULAU RAJAK KABUPATEN BANYUASIN Derry Angling Kesuma; Liza Deshaini; Bambang Sugianto; Austin Al Haris; Muhamad Yossi Agustian
Sumpah Pemuda : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/ijpkm.v2i1.1872

Abstract

This community service program was conducted to strengthen the understanding of village officials in Pulau Rajak Village, Banyuasin Regency, regarding the importance of accountability in managing Village Original Revenue as an effort to prevent abuse of authority. Village Original Revenue is one of the sources of village income, which may derive from village business activities, village assets, community self-help and participation, mutual cooperation, and other legitimate village revenues as regulated under Article 72 of Law Number 6 of 2014 concerning Villages. Village financial management must also be carried out based on the principles of transparency, accountability, participation, orderliness, and budget discipline. This program aims to provide legal education to village officials regarding the governance of Village Original Revenue, recording and reporting mechanisms, internal supervision, and legal risks related to abuse of authority in village financial management. The methods used include legal counseling, interactive discussion, risk mapping, and evaluation of participants’ understanding. The results show an increase in participants’ understanding of accountability principles, the importance of administrative documentation, and the need for prudence in managing Village Original Revenue to prevent administrative and legal problems. This activity is expected to encourage more transparent, accountable, and integrity-based management of Village Original Revenue in Pulau Rajak Village. 
Co-Authors Aldy Sopandy Andreas Jona Situmorang Austin Al Haris Bambang Sugianto Darmadi Djufri Dwiky Septian Kinaria Afriani Liza Deshaini Muhamad Yossi Agustian Muhammad Nugraha Muhammad Romadhan Muhammad Romadhan Riviyusnita, Rianda Sigit Muhaimin Windi Arista Zain Agiel Abdullah