A Improving the Competence of Village Officials in Preparing Village Budget Plans
Abstract
Banggai Islands Regency is a popular tourist destination for both domestic and international tourists due to the beauty of Lake Paisupok. To support tourism activities and improve the local economy, government support, particularly from the local village government, is essential. Therefore, education is needed for village officials in the village budget preparation process. The purpose of this community service activity is to educate village officials in the process of preparing the village budget by paying attention to the priority plan of activities in the village fund program for the community and village government officials. The method used is presentation, questions and answers, and discussions on understanding the preparation of priority plans for activities in the village fund program. The community service activities that have been implemented ultimately provide an understanding of the preparation of priority plans for activities in the village fund program for the community and village government officials so that the management of village funds can be carried out in an orderly manner, in accordance with the provisions of laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the sense of justice and propriety and prioritizing the interests of the local community.
References
Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa, Pub. L. No. 20 (2018).
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 11 Tahun 2019 tentang Prioritas Penggunaan Dana Desa Tahun 2020, Pub. L. No. 11 (2019).
Meutia, I., & Liliana. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2017.08.7058
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa, Pub. L. No. 6 (2014).
Umaira, S., & Adnan, A. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 471–481. https://doi.org/10.24815/jimeka.v4i3.12580
Yati, Y. U., Amin, M. S., Ghulam R, M., & Utami, S. W. (2018). Pelatihan Penyusunan Rencana Anggaran Biaya Infrastruktur Desa Bagi Perangkat Desa Di Desa Karangbendo Kecamatan Rogojampi. J-Dinamika : Jurnal Pengabdian Masyarakat, 3(1). https://doi.org/10.25047/j-dinamika.v3i1.838
Copyright (c) 2025 Latifah Sukmawati Yuniar, Andi Mattulada Amir, Abdul Pattawe, Rahayu Indriasari, Jurana N.S

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
To be accepted and published by the Journal of Community Service: In Economic, Business, and Islamic Finance, authors submitting article manuscripts must go through all review stages. By submitting the manuscript, authors agree to the following terms:
- Authors guarantee that the article is original and has not been previously published. The article does not contain illegal statements and does not infringe upon the rights of others. Authors affirm that the article is entirely their own copyright. If there are quotations or references from other sources, authors must obtain written permission and ensure that the quotations are free from third-party rights.
- Authors retain the copyright to their work and grant the first publication rights to the Journal of Community Service: In Economic, Business, and Islamic Finance, under the Creative Commons Attribution-NonCommercial License 4.0 International (CC BY-NC 4.0). This license allows others to share the work while attributing the authorship and initial publication in this journal. However, commercial use of the work is not permitted.
- Authors are permitted to make additional contractual arrangements for non-exclusive distribution of the published journal version. For example, they may submit the article to an institutional repository or publish it in a book, with acknowledgment of the initial publication in this journal.
- Authors are allowed and encouraged to post their work online before and during the submission process. This is considered to promote productive exchange and early and broader citation of published work (See the Influence of Open Access).
All articles in the Journal of Community Service: In Economic, Business, and Islamic Finance, are licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.
