Strengthening Accounting Capacity And Financial Governance Of Bumdesa Through The Implementation Of Simpleakunting V4 Software In Jerukseger Village, Mojokerto

Abstract

Financial management in village-owned enterprises requires an orderly, transparent, accountable, and verifiable recording system. This community service program aimed to strengthen accounting capacity and financial governance at BUMDesa Segersantosa, Jerukseger Village, Gedeg District, Mojokerto Regency, through the implementation of SimpleAkunting v4. The activity adopted a Participatory Action Research approach combined with a Digital Accounting Clinic. The implementation stages included partner needs identification, financial governance socialization, application training, transaction input practice, financial report reading assistance, evaluation, and follow-up planning. The results indicate that participants were able to understand the relationship between transaction evidence, data input, automatic journals, and basic financial reports. SimpleAkunting v4 helped managers recognize the workflow for recording cash receipts and disbursements, cash/bank reports, income statements, and statements of financial position. The program also strengthened the supervisory function in reading and verifying digital financial reports. The main supporting factors were the partner’s need for a simple recording system and support from the village government, while the obstacles included uneven digital literacy, the need to organize transaction data, and limited mentoring time. This program confirms that accounting digitalization in BUMDesa should be understood as a work-culture transformation that requires user competence, input discipline, complete transaction evidence, and continuous assistance.

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Issue

Vol. 4 No. 3 (2026): Journal of Humanities Community Empowerment

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