Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Vol. 1 No. 2 (2025): JULI-DESEMBER

Desa Berdaya, Anggaran Terjaga: Sosialisasi Anti-Fraud dan Akuntabilitas Dana Desa di Negeri Tamilouw Kecamatan Amahai, Kabupaten Maluku Tengah

Wahab Tuanaya (Unknown)
Jusuf Madubun (Unknown)
Muhtar (Unknown)



Article Info

Publish Date
09 Nov 2025

Abstract

The Community Service Program “Empowered Village, Secure Budget” in Tamilouw Village aims to strengthen integrity-based Village Fund governance through anti-fraud outreach, practical mentoring, and social accountability. The design includes initial diagnostics, interactive training (fraud triangle, role separation, three-way match), case clinics and internal audit simulations, and pre-post evaluations and citizen feedback using a community scorecard. Mixed methods were used to assess changes in knowledge, work behavior, and documentation quality. Results showed an increase in knowledge from 62% (pre) to 87% (post) with a normalized gain of 0.66 (high category), adoption of an internal control checklist by 80% of participants, and a 32% decrease in recording errors. Public transparency increased: the proportion of residents aware of Village Fund allocations rose from 15% to 68%, while a scorecard pilot in two hamlets resulted in an average satisfaction rating of 84% along with measurable improvement plans. The integration of ethical values ​​was strengthened through a civil servant code of ethics, a whistleblowing channel, and the establishment of an ethics team and community audit. 93% of participants agreed that integrity is a key performance indicator. The findings confirm that the combination of risk-based controls, consistent data publication, and meaningful participation effectively reduces opportunities for irregularities while enhancing village government legitimacy. This model is worthy of replication as a prototype for coastal integrity villages in eastern Indonesia. Further quarterly mentoring support is recommended.

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Journal Info

Abbrev

ib

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

Jurnal Pengabdian kepada Masyarakat berisi hasil-hasil kegiatan pengabdian, pendampingan dan pemberdayaan masyarakat berupa penerapan berbagai bidang ilmu diantaranya pendidikan, ekonomi, agama, teknik, pertanian, sosial humaniora, komputer dan kesehatan yang ditulis dalam bahasa Indonesia maupun ...