Reconstructing Village-Owned Enterprise Governance: A Service-Learning Model for Digital Financial Accountability and Community Trust in Rural Indonesia

Authors

  • Jeanly Waisapy Universitas Pattimura, Indonesia

Keywords:

Community Engagement, Community Trust, Digital Governance, Financial Management, Rural Development

Abstract

This study aims to reconstruct the governance of Village-Owned Enterprises (BUMDes) through the development of a service-learning–based model integrated with simple digital technologies to enhance financial accountability and community trust in rural Indonesia. The research addresses a persistent paradox between the strategic role of BUMDes as drivers of local economic development and the empirical reality of weak financial governance, low digital and accounting literacy, and limited transparency, which undermine public trust. A mixed-methods participatory design was employed, beginning with qualitative inquiry through observations, in-depth interviews, and focus group discussions to identify local needs, followed by the development and implementation of a service-learning intervention involving academics and community members. The model’s effectiveness was evaluated quantitatively using pre- and post-tests and community trust surveys, with data analyzed through triangulation. The findings indicate that the proposed model significantly improves financial governance, evidenced by enhanced accuracy in record-keeping, more systematic reporting, and improved accessibility of digital financial information. It also strengthens the digital and accounting literacy of BUMDes managers, fostering more professional and data-driven practices. Increased transparency contributes to higher levels of community trust and participation in local economic activities. The study introduces a Service-Learning-Based Digital Financial Governance Model that integrates experiential learning, appropriate digital technologies, and participatory mechanisms into a replicable framework. This model offers both theoretical and practical contributions to sustainable rural governance and community empowerment.

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2025-11-30

How to Cite

Waisapy, J. (2025). Reconstructing Village-Owned Enterprise Governance: A Service-Learning Model for Digital Financial Accountability and Community Trust in Rural Indonesia. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat, 1(4), 319–342. Retrieved from https://ejournal.selectaedukasi.id/index.php/jppm/article/view/37

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