Penguatan Pengelolaan Keuangan Desa melalui Transparansi TKD dan SOP Siskeudes di Desa Sukorejo dan Desa Sraturejo, Bojonegoro

Strengthening Village Financial Management through Transparency of TKD and SOP Siskeudes in Sukorejo Village and Sraturejo Village, Bojonegoro

Abstract

Transparent and accountable village financial management is essential for achieving good village governance, preventing administrative errors, and strengthening public trust. However, the Sukorejo and Sraturejo Village Governments in Bojonegoro Regency face limited transparency in the management of Village Treasury Land (TKD) and do not yet have a Standard Operating Procedure (SOP) for the use of the Village Financial System (Siskeudes). This community service activity aims to increase TKD transparency and strengthen financial governance through public information media and the development of Siskeudes SOPs. The community service partners are the governments of both villages, involving village heads, village officials, and the Village Consultative Body. The program uses a participatory and sustainable Community Development method through observation, focus group discussions, outreach, mentoring, and monitoring. Interventions include the preparation of TKD reports, the development of a web-based transparency dashboard, the provision of public information boards, and the participatory development of Siskeudes SOPs. The results of the activity show an increase in apparatus understanding, more regular and complete recording and reporting of TKD, and the development of draft SOPs tailored to the needs of each village. The development of a website-based dashboard and information boards also expanded public access to village financial information. These findings demonstrate that a combination of increased capacity of village government officials, standardized procedures, and information technology can build a foundation for more transparent and accountable village financial governance.