Peningkatan Efektivitas Dan Akuntabilitas SPJ Melalui Pelatihan dan Pendampingan Administrasi Keuangan Diskominfo Kota Serang
DOI:
https://doi.org/10.61492/jpmmocci.v4i2.650Keywords:
Accountability Letters, Financial Administration, Accountability, Mentoring, Participatory Action ResearchAbstract
Orderly administration of Accountability Letters (SPJ) determines the accountability of regional budget realization. This community service program addressed the high rate of returned draft SPJs at the Communication and Informatics Office (Diskominfo) of Serang City caused by technical capacity gaps among staff in compiling expenditure evidence. Applying a Participatory Action Research (PAR) approach from July 2 to 31, 2026, the intervention encompassed workflow mapping from Fund Disbursement Notes (NPD) to SPJ verification, designing a self-assessment compliance checklist, technical training, and on-the-job mentoring. The activity involved 3 operational division administrative staff as primary partners (I-3, I-4, I-5) and 2 treasury officials as triangulation informants (I-1, I-2), evaluating 80 SPJ files across five working units (40 pre-intervention and 40 post-intervention files). Auditing the 40 pre-intervention files identified 68 physical non-compliance findings comprising expenditure and tax inaccuracies (52.5% of files; 30.9% of findings), missing attachments (47.5% of files; 27.9% of findings), invalid at-cost receipts (37.5% of files; 22.1% of findings), formatting errors (32.5% of files; 19.1% of findings), and coordination barriers (35.0% of files). Post-mentoring mean comprehension scores rose from 62.5 (adequate) to 85.8 (very good), a 37.3% relative increase with a mean N-gain of 0.62 (moderate). Checklist implementation indicated a 30.0 percentage point compliance gain (57.5% to 87.5%), reduced return rates (42.5% to 12.5%), and shortened verification duration from 4.2 to 1.5 working days per file.
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