Enhancing Accountability and Governance in Local Communities through ISAK 335 Financial Systems
Keywords:
Accountability, Good Governance, ISAK 35, Digital Financial System, Community-Based Research, Public Sector
Abstract
This study explores the application of digital financial systems grounded in ISAK 35 to enhance accountability and governance within the RW 02 community in Kelurahan Kalisari, Surabaya. The program employed a Community-Based Research (CBR) methodology to rectify inefficiencies in manual financial reporting by implementing a digitalized system, concurrently including stakeholders in a participatory framework. The project produced substantial results, such as heightened community trust, improved decision-making via precise financial reporting, and augmented donor confidence in fund management. Nonetheless, obstacles such as disparate digital literacy levels and the maintenance of prolonged involvement surfaced, underscoring the necessity for intuitive solutions and specialized capacity-building initiatives. By incorporating lessons learned into academic curricula and utilizing participatory monitoring and evaluation, the initiative connected theory with practice. This effort provides critical insights for policymakers and practitioners, highlighting the significance of transparency, community empowerment, and scalable solutions in financial governance. Subsequent study must concentrate on guaranteeing sustainability and investigating the applicability of analogous systems in various circumstances. The project produced substantial results, such as heightened community trust, refined decision-making via precise financial reporting, and augmented donor confidence in fund administration.
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References
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Anthoni, L., Yusuf, Y., & Suherman, A. (2023). The Role of Information Technology and Internal Control Systems in Realizing Accountability and Transparency based on ISAK 35 and its Impact on Perceptions of …. ProBisnis: Jurnal …. http://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/199
Apriliani, J., Karlina, L., & Sayekti, F. N. (2023). Analysis Of The Application Of The Principle Of Accountability In The Preparation Of The Financial Statements Of Political Parties Based On ISAK 35. Conference on Economic …. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/318
Arwati, D., & Verdania Latif, D. (2019). Public Trust and Financial Transparency of E-Government Implementation in Bandung City. 2(2), 136–143. https://lokadata.beritagar.id/chart/preview/jumlah-anggota-dpr-yang-patuh-lhkpn-berdasarkan-
Bachtiar, H., Marsiani, E. S., & Fitriansyah, A. (2023). Perancangan Aplikasi Tata Kelola Pelayanan Kependudukan pada RT 01 RW 07 Desa Raga Jaya Bojonggede Bogor. Jurnal Riset Dan Aplikasi Mahasiswa Informatika (JRAMI), 4(03). https://doi.org/10.30998/jrami.v4i03.5390
Banco Mundial. (2017). From transparency to accountability through citizen engagement. Spotlight 11 En Governance and the Law.
Caine, V., & Mill, J. (2016). Essentials of community-based research. In Essentials of community-based research. https://doi.org/10.4324/9781315545004
Caine, V., & Mill, J. (2020a). Community-based Research: Defi ning the Principles. In Essentials of Community-based Research. https://doi.org/10.4324/9781315545004-7
Caine, V., & Mill, J. (2020b). From Th eory to Practice. In Essentials of Community-based Research. https://doi.org/10.4324/9781315545004-8
Chupp, M., Hirsch, J., & Malone, M. (2023). Integrating Asset-Based Community Development and Community-Based Research for Social Change: A Beginning. Gateways, 16(2). https://doi.org/10.5130/ijcre.v16i2.8968
Cordner, A., Poudrier, G., Divalli, J., & Brown, P. (2019). Combining social science and environmental health research for community engagement. International Journal of Environmental Research and Public Health, 16(18). https://doi.org/10.3390/ijerph16183483
Fadairo, S. A., Williams, R., & Maggio, E. (2015). Accountability, Transparency and Citizen Engagement in Government Financial Reporting. Journal of Government Financial Management, 64(1).
Fadhilah, A. N., Cahyaningtyas, E. A., & ... (2023). ANALISIS PENERAPAN ISAK 35 PADA LAPORAN KEUANGAN RSUD KOTA YOGYAKARTA. Musytari: Neraca …. https://ejournal.warunayama.org/index.php/musytarineraca/article/view/1350
Farida, Y., Utami, W. D., Fanani, A., Desinaini, L. N., & Sari, S. K. (2022). Economic Empowerment of Housewives Based on OPOR (One Product in One RT) in Pojok Village of Magetan Regency, Using the Asset-Based Community-Driven Development (ABCD) Approach. Engagement: Jurnal Pengabdian Kepada Masyarakat, 6(1). https://doi.org/10.29062/engagement.v6i1.1161
Goyal, K. (2021). Financial literacy: A systematic review and bibliometric analysis. In International Journal of Consumer Studies (Vol. 45, Issue 1, pp. 80–105). https://doi.org/10.1111/ijcs.12605
Hartanti, N., & Yuhertiana, I. (2018). Transparency, accountability and responsibility in an Indonesia village financial management. Public Policy And Adminsitration Research, 8(3), 71–77.
Hastutik, S. (2021). Digital Transformation of Service Business SME Financial Report. Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021), 193(Bistic).
Hidayat, S., & Ratna, S. A. N. (2023). The Financial Report Design Based on ISAK 35 with Microsoft Excel. Adpebi Science Series. http://adpebipublishing.com/index.php/icemat/article/view/306
Husain, A., Danar Eko Novianto, Caka Gatot Priambodo, & Nani Muliyani. (2021). RANCANGAN SISTEM ADMINISTRASI KEUANGAN RT 004 RW 013 DESA WARINGIN JAYA BOJONGGEDE. Pixel :Jurnal Ilmiah Komputer Grafis, 14(2). https://doi.org/10.51903/pixel.v14i2.591
Huttunen, S., Ojanen, M., Ott, A., & Saarikoski, H. (2022). What about citizens? A literature review of citizen engagement in sustainability transitions research. In Energy Research and Social Science (Vol. 91). https://doi.org/10.1016/j.erss.2022.102714
Iznillah, M. L., & Basri, Y. M. (2018). Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district. Journal of Economics, Business, and Government Challenges, 1(02), 135–142. https://doi.org/10.33005/ebgc.v1i2.13
Littlejohn, A., Beetham, H., & Mcgill, L. (2012). Learning at the digital frontier: A review of digital literacies in theory and practice. Journal of Computer Assisted Learning, 28(6). https://doi.org/10.1111/j.1365-2729.2011.00474.x
Maria Lusiana Yulianti, T. M. H. A. N. W. D. A. (2024). Capacity Building for Ubi Cilembu Roasted Sweet Potato Small and Medium Enterprises (SMEs) Community at Warung Salapan, Bandung, Through Accounting Information System “SI APIK” and “Green Accounting” to Support Sustainable Business. Engagement, 8(1), 204–208. https://doi.org/10.32670/coopetition.v10i2.41
Marino, V., & Lo Presti, L. (2018). From citizens to partners: the role of social media content in fostering citizen engagement. Transforming Government: People, Process and Policy, 12(1), 39–60. https://doi.org/10.1108/TG-07-2017-0041
Oktavia, Y. (2021). Penyusunan laporan keuangan berdasarkan ISAK 35 pada kelompok tani mekar sari. Jurnal Akuntansi Syariah (JAkSya). http://ejournal.uinmybatusangkar.ac.id/ojs/index.php/jaksya/article/view/4510
O’Sullivan, S., Desmond, E., & Buckley, M. (2023). The Ethics of Engagement and Representation in Community-based Participatory Research. Ethics and Social Welfare, 17(2). https://doi.org/10.1080/17496535.2023.2211756
Permana, M. A., Karamoy, H., & ... (2023). Design of Isak-Based Financial Report Preparation System for the Jami’Miftahussalam Mosque 35. Formosa Journal of …. https://journal.formosapublisher.org/index.php/fjas/article/view/6410
Prayana, P. R., & Yuhertiana, I. (2024). Pemanfaatan Layanan Digitalisasi pada KNG (Klampid New Generation) dalam Pengoptimalan Pelayanan Publik untuk Mewujudkan Good Governance di Kelurahan Gunung Anyar. Economics And Business Management Journal (EBMJ), 3(02), 322–328.
Pribadi, B. A., & Susilana, R. (2021). The use of mind mapping approach to facilitate students’ distance learning in writing modular based on printed learning materials. European Journal of Educational Research, 10(2). https://doi.org/10.12973/EU-JER.10.2.907
Rengku, J. O., & Lintong, J. S. (2022). Accountting Study of Non-Profit Entities Based on Sak Etap Isak 35. Indonesian Journal of Social Science …. http://www.ijssrjournal.org/index.php/ijssr/article/view/51
Riyadiyanto, & Istiqomah. (2023). Community Empowerment Through the Kampung Pangan Madani Social Innovation Program. Prospect: Jurnal Pemberdayaan Masyarakat, 2(3). https://doi.org/10.55381/jpm.v2i3.178
Savan, B., & Sider, D. (2003). Contrasting approaches to community-based research and a case study of community sustainability in Toronto, Canada. Local Environment, 8(3). https://doi.org/10.1080/13549830306657
Setiadi, S. (2021). Implementasi Isak 35 (Nir Laba) Pada Organisasi Non Laba (Masjid, Sekolah, Kursus). Jurnal Bisnis &Akuntansi Unsurya. https://journal.universitassuryadarma.ac.id/index.php/jbau/article/view/701
Sianturi, V. U. P., & Purba, S. (2024). Implementasi ISAK 35 mengenai Laporan Keuangan Organisasi Nirlaba pada Gereja HKBP Aloban. Pengabdian Kepada Masyarakat …. https://jurnal.seaninstitute.or.id/index.php/abdimas/article/view/315
Silaban, A., Sinurat, M., Gaol, M. B. L., & ... (2023). Preparation of financial statements HKBP resort Maranatha Tambun church based on Isak 35. Journal of …. http://exsys.iocspublisher.org/index.php/JMAS/article/view/209
Strand, K. J. (2000). Community-based research as pedagogy. Michigan Journal of Community Service Learning, 7.
Sundari, B., Natalina, A., & Kakiay, A. N. (2023). Application of ISAK 35 for non-profit organizations a study on foundations in Indonesia. Jurnal Mantik. http://www.iocscience.org/ejournal/index.php/mantik/article/view/3988
Sunesti, Y., Winarni, L., Kurnia Putri, A., & Ruthnia Yudiningrum, F. (2023). ENGAGEMENT Jurnal Pengabdian kepada Masyarakat Women and Digital Literacy at the Grassroots Level: Enhancing the Role of Mothers in Anti-Hoax Campaign in Families and Communities. 07, 396–408. https://www.kominfo.go.id/content/detail/30653/dirjen-
Susanto, N., & Alamsyah, A. F. (2025). Evaluation and Design of Mosque Financial Statements Based on ISAK 35. Gorontalo Accounting Journal. https://jurnal.unigo.ac.id/index.php/gaj/article/view/3627
Sutrisno, S., Cholissodin, I., Soebroto, A. A., Ratnawati, D. E., & Muflikhah, L. (2020). Pelatihan Pelaporan Keuangan Berbasis Aplikasi Di Lingkup Antar RT Dalam RW Kelurahan Kauman Kecamatan Klojen Malang. JAST : Jurnal Aplikasi Sains Dan Teknologi, 4(1). https://doi.org/10.33366/jast.v4i1.1593
Ula, I. D., Halim, M., & Nastiti, A. S. (2021). PENERAPAN ISAK 35 PADA MASJID BAITUL HIDAYAH PUGER JEMBER. Progress: Jurnal …. https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1286
Utari, W., Iswoyo, A., Chamariyah, Waras, Mardiana, F., Rusdiyanto, & Hidayat, W. (2021). Effect Of Work Training, Competency and Job Satisfaction on Employee Productivity: A Case Study Indonesia. Review of International Geographical Education Online, 11(4). https://doi.org/10.33403/rigeo.8006783
Yulianti, V., & Wulandari, D. S. (2023). Accountability and Transparency as the Implementation of Financial Accounting Standards Interpretation (ISAK) 35 (Study on Non-Profit Entities). East Asian Journal …. https://journal.formosapublisher.org/index.php/eajmr/article/view/5000
Zuraida, N. A., Hendrati, I. M., & Wardaya, W. (2023). Digitalisasi Pelayanan Publik Melalui Program Kalimasada Di Kelurahan Keputih, Kota Surabaya. JAPI (Jurnal Akses Pengabdian Indonesia), 8(2). https://doi.org/10.33366/japi.v8i2.4909
Published
2025-10-31
How to Cite
Yuhertiana, I., Indah kirana, N. wahyu, Hardjatie, S., Tannar, O., Wati, S. F. A., Edo, K., & Suryaningrum, D. H. (2025). Enhancing Accountability and Governance in Local Communities through ISAK 335 Financial Systems. Engagement: Jurnal Pengabdian Kepada Masyarakat, 9(2), 584 -607. https://doi.org/10.29062/engagement.v9i2.1978
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