Edukasi Transparansi dan Akuntabilitas Keuangan Pemerintah Daerah bagi Mahasiswa

Abstract

This community engagement program aimed to strengthen students’ understanding of transparency and accountability in local government financial reporting. Participants were Accounting Education students at Universitas Negeri Jakarta during the second semester of 2025/2026. A needs assessment indicated that transparency was mainly understood as document publication, while using financial information for civic oversight was not understood. The program was conducted from 13 May to 3 June 2026 through presentations, numerical examples, case discussions, and an information commission hearing role-play. Evaluation used five observable indicators, assessed through discussion responses, group analyses, role-play decisions, and activity documentation. Results showed that four indicators were achieved: distinguishing information availability from usability, explaining the elimination of internal transactions, differentiating budget-based and accrual-based reports, and formulating arguments for information access. One indicator, tracing figures through financial statement notes, was partially achieved. Overall, the program improved students’ capacity to interpret financial information and formulate questions for public oversight.