Focus Enhancing SKPD Capacity in Preparing Periodic Financial Statements through Focus Group Discussion: Evidence from Semarang City Government

Abstract

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.