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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Accusi
I Dewa Gede Anom Jambe Adnyana
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Poverty Alleviation in the Ambidextrous Governance of Rural Communities I Gusti Ayu Purnamawati; Putu Riesty Masdiantini; Nyoman Ari Surya Dharmawan; I Dewa Gede Anom Jambe Adnyana
Jurnal Ilmu Sosial dan Humaniora Vol 14 No 3 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v14i3.104050

Abstract

Poverty alleviation within an ambidextrous governance framework is a strategic approach that balances the optimization of existing programs with the exploration of new ideas and innovations to address the root causes of poverty more effectively and sustainably. This study aims to analyze how sustainable development can positively impact poor rural communities using variables such as community empowerment, intersectoral collaboration, integration of local cultural values, and poverty alleviation. This is a quantitative descriptive study conducted in Gunung Sari Village, Seririt District, Buleleng Regency, Bali Province. Data were collected using primary sources using a Likert-type questionnaire. Respondents included the village head, traditional village head, village institution managers, and community members, all of whom were within the village, resulting in a total sample of 105 individuals. Data were analyzed using Structural Equation Modeling with WarpPLS 5.0. The study's results, which utilized four independent variables, revealed differences between the findings and the hypothesis. The independent variables of community empowerment, intersectoral collaboration, and poverty alleviation had a positive and significant impact on sustainable development, whereas the integration of cultural values did not. cultural integration may be symbolic rather than functional. Although traditional values and community rituals are publicly recognized, they might not be formally institutionalized in governance, planning, or business models.
Initial Value for Money Assessment of Public Services in Gianyar Regency Using Budget Realization and Citizen Perceptions I Dewa Gede Anom Jambe Adnyana; I Putu Julianto; I Gede Putu Banu Astawa
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x9pq3679

Abstract

This study examines how budget implementation aligns with citizens' assessments of public services in Gianyar Regency as an initial value-for-money screening exercise. Using a quantitative descriptive-evaluative design, we combine 400 questionnaires collected across seven subdistricts in 2025 with the consolidated 2024 Budget Realization Report. Over approximately two months, enumerators administered the survey and used a Kish Grid to select one eligible person within each participating household. We calculate service-perception indices, budget-realization ratios, transparent survey-item-to-account matches, and sensitivity scenarios. Revenue and expenditure realization were 97.23% and 86.31%, respectively. Regency-road capital expenditure reached 98.37%, whereas the road-quality index was 70.75 and 53.25% of respondents prioritized road improvements. Waste-disposal satisfaction was 63.00%, while one selected inorganic-waste investment account had no realized expenditure. The novelty lies in an auditable crosswalk linking questionnaire codes to selected fiscal accounts across services, with explicit coverage limits and sensitivity checks. This framework identifies follow-up evaluation priorities; numerical differences between ratios and perception scores neither measure efficiency or effectiveness nor establish causal effects. Population-level claims are limited by incomplete documentation of household selection and population weighting.
Co-Authors Astawa, I Gede Putu Banu I Gusti Ayu Purnamawati I Putu Julianto Nyoman Ari Surya Dharmawan Putu Riesty Masdiantini