Jurnal Comparative : Ekonomi Dan Bisnis
Vol. 7 No. 4 (2025): November

DEVELOPING A RESPONSIVE DIGITAL FINANCIAL SYSTEM TO IMPROVE TRANSPARENCY IN COMMUNITY-BASED FOREST INSTITUTIONS

Dominikus Andreo Maryadi (Politeknik Negeri Manado)
Jerry Sonny Lintong (Politeknik Negeri Manado)
Ivoletti Merlina Walukow (Politeknik Negeri Manado)



Article Info

Publish Date
28 Nov 2025

Abstract

The digitalization of community-based institutions is crucial for improving transparency and accountability in financial governance in rural areas. However, institutions such as the Village Forest Management Institution (LPHD) still rely on manual, non-standardized, and error-prone record-keeping. This study developed a responsive and simple digital financial system to address the limited digital literacy and technical conditions of the Darunu Village LPHD. The study used a qualitative approach and participatory design to ensure the application's suitability to user needs, through needs analysis, prototype development, and field trials. The results showed that the application was able to improve record-keeping, clarify cash flow, and strengthen the institution's financial transparency. The novelty of this research lies in the development of a digital financial application specifically designed for LPHDs, taking into account the socio-technical context of forest villages, unlike village financial applications that are generally oriented towards formal government apparatus. The contribution of this research is to present a replicable, lightweight financial system model for community-based forest institutions and provide a participatory design framework for digitizing village administration. These findings confirm that contextual digital solutions can be an effective approach to strengthening financial governance in forest village communities.

Copyrights © 2025






Journal Info

Abbrev

jceb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya ...