Preparation Of Quality Financial Reports In Village Credit Institutions: A Study In Kukuh Customary Village

Ni Made Wanda Diajeng Sujana; Putu Kepramareni; I Putu Mega Juli Semara Putra; KM Diah Monika Pradnyawati

doi:10.32815/jpm.v6i2.2760

Authors

Ni Made Wanda Diajeng Sujana Universitas Mahasaraswati Denpasar
Putu Kepramareni Universitas Mahasaraswati Denpasar
I Putu Mega Juli Semara Putra Universitas Mahasaraswati Denpasar
KM Diah Monika Pradnyawati Universitas Mahasaraswati Denpasar

DOI:

https://doi.org/10.32815/jpm.v6i2.2760

Keywords:

Traditional Village, Financial Report, LPD, GCG

Abstract

Purpose: This study aims to enhance the competence of human resources in preparing high-quality financial reports at the Village Credit Institution (LPD) of Kukuh Traditional Village. As a microfinance institution, LPD plays a crucial role in the local economy, and good financial reporting is essential for implementing Good Corporate Governance (GCG) and increasing stakeholder trust.

Method: The research was conducted through community service activities involving interviews, training, and evaluations. A pre-test and post-test approach was used to measure the effectiveness of the training.

Practical Applications: The training provided practical knowledge and skills that are directly applicable to the daily financial reporting tasks of LPD staff, supporting the institutional goal of better governance and transparency.

Conclusion: The evaluation showed a 64% increase in competence among the participants, indicating that the training program was effective and beneficial for improving human resource capacity at the LPD of Kukuh Traditional Village.

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