The repeated occurrence of corruption at village level is not in line with the expectations of sustainable development starting from village. Internal control is the only hope in managing this fraud risk. Through descriptive qualitative methods with data processing through the data reduction, data presentation, and drawing conclusions, this study aims to explore the role of three lines of defense at village level as an effort to prevent fraud and make the Sustainable Development Goals Desa success. This research was conducted in Desa Tanjungsari, gave results that three control guards are still not optimal due to weak supervision and internal audit functions, lack of transparency and fairness to stakeholders. As a conclusion, this approach is not appropriate as an indicator of internal control in the village due to limited resources. This research is expected to be able to become an evaluation in village governance and enrich studies for further research.
UMKM diharapkan mampu menunjang pertumbuhan perekonomian di Indonesia. Harapan ini harus mampu dijawab UMKM melalui penyediaan indikator penilaian kinerja berupa laporan keuangan. Pengabdian masyarakat ini dilakukan di Waroeng Pitoe, salah satu UMKM yang belum sepenuhnya mampu melakukan pencatatan akuntansi dan pelaporan keuangan. Tujuan dari pengabdian masyarakat ini adalah bentuk partisipasi aktif akademisi untuk meningkatkan pemahaman Waroeng Pitoe tentang pentingnya laporan keuangan dan menghasilkan laporan keuangan. Pengabdian masyarakat ini bermanfaat untuk membantu Waroeng Pitoe dalam penyediaan laporan keuangan sebagai salah satu alat penilaian kinerja keuangan dan membantu pengambilan keputusan bisnis. Pengabdian masyarakat dilakukan dengan membantu penyusunan template laporan keuangan, penyuluhan dan pelatihan kepada direktur dan karyawan Waroeng Pitoe. Hasil pengabdian masyarakat ini adalah meningkatkan pemahaman direktur dan karyawan Waroeng Pitoe terkait pentingnya ketersediaan laporan keuangan, membantu proses pencatatan akuntansi, dan penyusunan laporan keuangan sederhana.
This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.
The purpose of this research is to evaluate the implementation of Siskeudes in the management of village fundsby using the Technology Acceptance Model (TAM) approach in Gedangan Village. Data acquired by in-depth observation and interviews with village officers and operators of Siskeudes and will be explained using a qualitative descriptive method. The result of this research show that the use of Siskeudes as a media for managing village funds in Gedangan Village are useful, easy to use and also shorten the time for preparing the reports. However, the use of Siskeudes in Gedangan Village is still not optimal due to the limitation of the human resources either in quantity or the ability to mastering technology. The benefit of this research is to enrich the literature for further research and provide recommendations for the government to re-formulate a strategy to improve the quality of village officers to operate the Siskeudes. The conclusion obtained from this researh are Siskeudes facilitate (perceived of ease of use) and useful (perceived of usefulness) in managing village funds. It is also able to help the government in turning a crisis of public trust into an opportunity for more accountable and transparance in managing bugdet. Keywords: Village Funds, Perceived of Ease of Use, and Perceived of Usefulness
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