Peningkatan Literasi Akuntansi Melalui Pelatihan dan Digitalisasi Pencatatan Keuangan pada LPD Banjar Pausan Desa Buahan Kaja

I Nyoman Sutapa; Ni Luh Putu Mita Miati; Sukmasari Triana Gita Putri

doi:10.71094/jppmi.v3i4.487

Authors

I Nyoman Sutapa Program Studi Akuntansi, Universitas Warmadewa, Denpasar, Indonesia
Ni Luh Putu Mita Miati Program Studi Akuntansi, Universitas Warmadewa, Denpasar, Indonesia
Sukmasari Triana Gita Putri Program Studi Manajemen, Universitas Warmadewa, Denpasar, Indonesia

DOI:

https://doi.org/10.71094/jppmi.v3i4.487

Keywords:

financial institution, accounting, governance, digitalization, accounting literacy

Abstract

The Village Credit Institution (LPD) plays a vital role in Bali's community economy, yet its management quality heavily depends on the financial competence of its administrators. This community service activity aims to improve accounting literacy and financial governance at LPD Banjar Pausan, Buahan Kaja Village. The implementation method utilized a participatory approach consisting of five stages: socialization, training, technology implementation, mentoring/evaluation, and sustainability. Evaluation was conducted through pre-test and post-test assessments for five participants. The results demonstrated a significant increase in the participants' average score, rising from 56.67% to 93.33% (an increase of 36.66 percentage points), with the highest growth in digital recording and transparent governance aspects. Beyond human resource capacity building, this program produced digital recording templates, accounting manuals, administrative checklists, and physical archiving reinforcement. In conclusion, the combination of human resource capacity building, administrative standardization, and simple digitalization is proven effective as a relevant approach to strengthening LPD financial governance.

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