International Journal of Research in Community Services
Vol. 7 No. 3 (2026): International Journal of Research in Community Service (IJRCS)

Awareness of Behavioral Accounting on Implementing Financial Reporting: Community Service Program at Bening Saguling Foundation

Antonius Bimo Rentor (Universitas Informatika dan Bisnis Indonesia, Bandung, Indonesia)
N. Heriyah (Universitas Informatika dan Bisnis Indonesia, Bandung, Indonesia)
Eko Purwanto (Universitas Informatika dan Bisnis Indonesia, Bandung, Indonesia)
Dimas Sukma (Universitas Informatika dan Bisnis Indonesia, Bandung, Indonesia)
Marshall Yosua (Universitas Informatika dan Bisnis Indonesia, Bandung, Indonesia)



Article Info

Publish Date
14 Aug 2026

Abstract

Financial reporting is an essential component of organizational accountability, particularly for nonprofit organizations that depend on stakeholder trust and transparent resource management. However, the quality of financial reporting is influenced not only by technical accounting competence but also by behavioral factors such as ethics, integrity, responsibility, accountability, and transparency. This community service program aimed to enhance participants’ awareness and understanding of behavioral accounting and its application in improving financial reporting practices at Bening Saguling Foundation, a nonprofit organization engaged in environmental conservation, social development, and community empowerment in West Bandung Regency, Indonesia. The program adopted a participatory approach consisting of five stages: needs assessment, program preparation, training and socialization, group discussion through case-study analysis, and evaluation. Data were collected through observations, interviews, questionnaires, and pre-test and post-test assessments involving 30 participants, including foundation managers, administrative staff, and volunteers. Program effectiveness was evaluated using descriptive quantitative and qualitative analysis. The results demonstrated a substantial improvement in participants’ understanding of behavioral accounting concepts and their relationship with financial reporting quality. The average pre-test score increased from 54 to 80 in the post-test, representing a learning improvement of 48.15%. Participants also demonstrated greater awareness of ethical decision-making, accountability, transparency, and the importance of behavioral factors in producing reliable financial information. Furthermore, the program strengthened participants’ understanding of good governance principles and encouraged more accountable financial reporting practices within the organization. These findings indicate that integrating behavioral accounting into community-based capacity-building programs can effectively improve financial reporting awareness, support organizational governance, and strengthen stakeholder confidence in nonprofit organizations.

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Journal Info

Abbrev

ijrcs

Publisher

Subject

Economics, Econometrics & Finance Energy Engineering Social Sciences Other

Description

Community Services is an implementation activity of science, technology and cultural arts directly to the community institutionally through scientific methodology as a translation of the Tri Dharma of Higher Education,as well as the responsibility of scientists in efforts to develop community ...