PENGUATAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PADA KOMUNITAS BANK SAMPAH MELALUI PRAKTIK MANAJEMEN KEUANGAN DI SERPONG UTARA

Abstract

The increasing volume of urban waste requires effective and sustainable management strategies that are able to involve local communities actively. Waste banks have emerged as community-based initiatives that play a strategic role in reducing waste accumulation, promoting environmental awareness, and improving community well-being through economic incentives. Despite their potential benefits, many waste banks face persistent challenges related to weak financial accountability, limited managerial capacity, and unsystematic financial record keeping, which often threaten their operational sustainability and institutional credibility. Addressing these challenges is essential to ensure the long-term viability of waste banks as part of community-based waste management systems. This community service aims to strengthen the financial accountability of community-based waste banks in Serpong Utara Subdistrict through structured mentoring in financial management practices. The program was implemented using a participatory approach consisting of four sequential stages: need assessment to identify existing financial management conditions, dissemination to increase awareness of the importance of financial accountability, training and mentoring on financial record keeping using simple Microsoft Excel-based templates, and monitoring and evaluation to assess the implementation outcomes. Four community waste bank partners participated in actively in this program. The results indicate a noticeable improvement in participants’ understanding and practical skills related to transaction recording, separation of operating funds and customer savings, and preparation of simple financial reports. These improvements contributed to enhanced transparency and accountability in daily financial operations and supported more structured and systematic financial governance within the waste banks. Although limitations related to digital infrastructure remain, the intervention shows that practical and context-appropriate financial mentoring can effectively strengthen institutional capacity. Follow-up activities are recommended through continuous mentoring and the provision of basic digital infrastructure to ensure the long-term sustainability of financial management practices in community-based waste banks.