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Abstract

Purpose: This study aims to document the participatory design process of the SI-BUMDes application as a contextual digital accounting solution for Village-Owned Enterprises (BUMDes).
Method: A qualitative case study was employed at BUMDes Pulotondo Mulyo, East Java, using focus group discussions, in-depth interviews, observations, and prototype simulations.
Results: The study produced a functional prototype of SI-BUMDes featuring role-based dashboards, automated journal entries, simple cash modules, and adaptive financial reporting. The application design reflects local needs by prioritizing ease of use and transparency.
Novelty: Unlike top-down government systems, this research emphasizes a user-driven approach, aligning digital features with the work patterns and literacy of village operators.
Contribution: The findings provide a practical model for strengthening accountability and transparency in rural governance through digital innovation.


Abstrak : Aplikasi Akuntansi Digital Kontekstual untuk Memperkuat Tata Kelola Usaha Milik Desa
Tujuan: Studi ini bertujuan untuk mendokumentasikan proses desain partisipatif aplikasi SI-BUMDes sebagai solusi akuntansi digital kontekstual untuk Badan Usaha Milik Desa (BUMDes).
Metode: Studi kasus kualitatif digunakan di BUMDes Pulotondo Mulyo, Jawa Timur, dengan menggunakan diskusi kelompok fokus, wawancara mendalam, observasi, dan simulasi prototipe.
Hasil: Studi ini menghasilkan prototipe fungsional SI-BUMDes yang menampilkan dasbor berbasis peran, entri jurnal otomatis, modul kas sederhana, dan pelaporan keuangan adaptif. Desain aplikasi mencerminkan kebutuhan lokal dengan memprioritaskan kemudahan penggunaan dan transparansi.
Kebaruan: Berbeda dengan sistem pemerintahan top-down, penelitian ini menekankan pendekatan yang digerakkan oleh pengguna, menyelaraskan fitur digital dengan pola kerja dan literasi operator desa.
Kontribusi: Temuan ini memberikan model praktis untuk memperkuat akuntabilitas dan transparansi dalam tata kelola pedesaan melalui inovasi digital.

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Copyright (c) 2026 Annisa Fatimah, Titania Dwiandini, Fathimatus Zahro Fazda Oktavia, Nabilla Lailatuz Zaidah

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