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All Journal Jurnal Ilmiah Akuntansi dan Humanika Budimas : Jurnal Pengabdian Masyarakat
I Made Anjol Wiguna
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Fraud Dalam Pengelolaan Keuangan Desa Adat (Studi Kasus Pada Desa Adat Jimbaran Kabupaten Badung) I Made Anjol Wiguna; Atmadja, Anantawikrama Tungga; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49490

Abstract

This study aims to find out the background of why fraud occurs, know the process of fraud, and the implications of fraud in the financial management of indigenous villages. This research is qualitative research using primary data sourced from interviews, observations, and document studies. The results of this study show that fraud in the financial management of jimbaran traditional villages occurs because it is backgrounded by the lack of critical attitude towards traditional village prajuru, as well as the intentions of traditional village prajuru using positions. The existence of fraud is caused by weak village padruwen rules and governance, the influence of ewuh pakewuh culture, rationalization attitudes, and cultural capital factors. The process of fraud in the financial management of the Jimbaran Traditional Village is caused by opportunities and opportunities. The short-term implication that can be caused by fraud from the perpetrator's side is the mental pressure felt by the fraud perpetrators because they have to perform a bendu piduka ceremony in front of the krama. The long-term implication arising from fraud is the level of trust in indigenous villages in later periods. This research can be used as a reference for customary villages when supervising the performance of customary village prajuru, and can be used as a reference by customary village prajuru to prevent fraud in the financial management of customary villages
PROGRAM PELATIHAN DAN PENDAMPINGAN TATA KELOLA KEUANGAN BAGI PENGELOLA UNIT PASAR PADA PERUMDA PASAR DAN PANGAN MANGU GIRI SEDANA I Made Anjol Wiguna; Anantawikrama Tungga Atmadja; I Made Pradana Adiputra; Gusti Ayu Ketut Rencana Sari Dewi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20888

Abstract

Pengelolaan keuangan yang akuntabel menjadi salah satu faktor penting dalam meningkatkan tata kelola pasar tradisional. Namun, pengelola unit pasar pada Perumda Pasar dan Pangan Mangu Giri Sedana masih menghadapi keterbatasan dalam pencatatan transaksi dan penyusunan laporan keuangan sederhana. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan pengelola unit pasar melalui pelatihan dan pendampingan pembukuan sederhana. Metode pelaksanaan meliputi tahap persiapan, pelatihan, praktik dan pendampingan, serta evaluasi. Materi yang diberikan mencakup konsep tata kelola keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai prinsip transparansi dan akuntabilitas keuangan yang ditunjukkan melalui peningkatan hasil pre-test 65% ke post-test 80%. Program ini berkontribusi dalam memperkuat kapasitas pengelola unit pasar sehingga mendukung terwujudnya tata kelola keuangan pasar yang lebih efektif, transparan, akuntabel, dan berkelanjutan. Kata kunci: tata kelola keuangan; pengelola unit pasar; pelatihan dan pendampingan; akuntabilitas. Abstract Accountable financial management is a key factor in improving the governance of traditional markets. However, the market unit managers at Perumda Pasar dan Pangan Mangu Giri Sedana still face limitations in recording financial transactions and preparing simple financial reports. This community service program aimed to enhance the knowledge and skills of market unit managers through training and mentoring in basic bookkeeping practices. The implementation method consisted of four stages: preparation, training, practical exercises and mentoring, and evaluation. The training materials covered fundamental concepts of financial governance. The results indicated an improvement in participants' understanding of the principles of financial transparency and accountability, as reflected in the increase in pre-test scores from 65% to 80% in the post-test. The program contributed to strengthening the capacity of market unit managers, thereby supporting the implementation of more effective, transparent, accountable, and sustainable market financial governance. Keywords: financial governance; market unit managers; training and mentoring; accountability.
Co-Authors Anantawikrama Tungga Atmadja Gede Adi Yuniarta Gusti Ayu Ketut Rencana Sari Dewi I Made Pradana Adiputra