<![CDATA[This study aims to analyze the influence of transparency and accountability in the management of the Direct Cash Assistance (BLT) budget on the satisfaction of low-income communities in Kemuning District, Indragiri Hilir Regency, Riau Province. Transparency and accountability are fundamental principles of public financial governance that are expected to enhance public trust and satisfaction with the implementation of government assistance programs.This research employed a quantitative method with a descriptive approach. The population consisted of low-income residents who were recipients of the Direct Cash Assistance (BLT) program in Kemuning District. The sampling technique used was purposive sampling. Data were collected through questionnaires distributed to the respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial significance test (t-test), simultaneous significance test (F-test), and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that, partially, transparency has a positive and significant effect on the satisfaction of low-income communities. Accountability also has a positive and significant effect on community satisfaction. Simultaneously, transparency and accountability have a positive and significant influence on the satisfaction of low-income communities in Kemuning District, Indragiri Hilir Regency, Riau Province. These findings suggest that higher levels of transparency and accountability in the management of the BLT budget lead to greater satisfaction among the beneficiaries of the program.]]>
