ENHANCING VILLAGE FINANCIAL INTERNAL CONTROL THROUGH BPMN-BASED ACCOUNTING SYSTEMS: FIELD STUDY

Abstract

Village financial management plays a crucial role in ensuring transparency and accountability in achieving the SDGs by 2030. Despite the availability of various digital village applications, village financial management practices still face challenges, particularly at the planning stage (APB Desa), which lacks detailed technical guidance and structured internal control mechanisms. This study aims to improve village financial internal control through the Internal Control Development Model (BPMN). This study adopted a qualitative field study approach using interviews and questionnaires to analyze existing practices. The results indicate that village officials have good adaptation capacity to regulations but still require a more structured system to improve control effectiveness.