Assistance in Financial Management and Risk Management for Village Credit Institutions (LPD) in Gianyar Regency

DOI

10.2991/978-94-6463-882-0_23How to use a DOI?

Keywords

Financial Governance; Gianyar Regency; Risk Management; Village Credit Institutions

Abstract

Village Credit Institutions (LPD) are financial entities owned by customary villages that fulfill a core financial function, managing the village’s financial resources through savings and loan services. These resources are utilized to support the livelihoods of community members, both individually and collectively, and to foster the development of socio-cultural functions rooted in religious, cultural, and social values. In exercising their autonomy, customary villages have increasingly tapped into their local economic potential by establishing LPD, which are viewed as effective institutions for supporting and facilitating the socio-economic needs of the community. The Community Service Program conducted by the Accounting Department of Politeknik Negeri Bali involves providing assistance related to the governance and risk management of LPD in Gianyar Regency as a measure to address financial management issues within the LPD. This activity received positive appreciation, demonstrated by the involvement of LPD Celuk, LPD Cemenggaon, LPD Tangsub, and LPD Jero Kuta Batubulan, as well as the provision of necessary data and information. This activity contributes to efforts to improve and increase transparency in governance and risk management, thereby enhancing the quality of LPD to become more effective and transparent.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - I Putu Andika Pratama
AU  - Ida Ayu Putu Sri Astiti Padmawati
AU  - I Nyoman Darmayasa
AU  - Dewa Ayu Eny Wulandari
PY  - 2025
DA  - 2025/11/14
TI  - Assistance in Financial Management and Risk Management for Village Credit Institutions (LPD) in Gianyar Regency
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 194
EP  - 200
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_23
DO  - 10.2991/978-94-6463-882-0_23
ID  - Pratama2025
ER  -