OPTIMALISASI TATA KELOLA DAN AKUNTABILITAS KEUANGAN DESA MELALUI INTEGRASI MANAJEMEN ASET BERBASIS KODEFIKASI DIGITAL DI DESA PINANG, KABUPATEN ENREKANG

  • Ade Ikhlas Amal Alam Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
  • Muhammad Fauzan Garantjang Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
  • Audrey Michelle Wenny Yolanda Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
  • Nur Hazimah Alimuddin Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
  • Yusrifah Adwiah Adnan Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
  • A. Nurhaliza Magfirah N Fakultas Ekonomi dan Bisnis Universitas Hasanuddin

Keywords

Village Financial Management, Village Accountability,, Village Asset Management, Digital Codification, SISKEUDES, Asset Digitization, Enrekang Regency

Abstract

This Community Service Program was carried out in collaboration with Pinang Village, focusing on optimizing village financial governance and accountability through the integration of asset management based on digital codification. The main challenges faced by the partner included low accountability in village financial management, non-standardized asset management, minimal use of information technology, limited capacity of village officials, and the lack of integration between the village’s digital financial and asset systems. The proposed solutions include the development of a digital-based village asset codification system; training and technical assistance in village financial and asset management; the implementation of integrated village financial and asset systems; the development of standard operating procedures (SOPs) for financial and asset management; and program monitoring and evaluation. The implementation method is participatory, involving the following stages: outreach, training, technical assistance, system implementation, and evaluation of program sustainability. The targeted outcomes include SINTA-indexed scientific publications, publications in online media/repositories, the development of SOPs for village financial and asset management, capacity building for village officials in the use of digital systems, and the implementation of a digital codification-based asset management system that supports transparency and accountability in village financial governance.

References

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2026-09-02