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All Journal Al-Fiziya: Journal of Materials Science, Geophysics, Instrumentation and Theoretical Physics Sains Olahraga : Jurnal Ilmiah Ilmu Keolahragaan LiNGUA: Jurnal Ilmu Bahasa dan Sastra JURNAL ILMIAH MANAJEMEN & BISNIS An-Nida' Islam Futura Jurnal Fisika Unand El Tarbawi TARBAWI: Jurnal Pendidikan Agama Islam Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Jurnal Pendidikan Agama Islam QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam AJIS : Academic Journal of Islamic Studies Halaqa : Islamic Education Journal JURNAL MANAJEMEN MOTIVASI Bina Insani ICT Journal MODELING: Jurnal Program Studi PGMI Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Studia Religia: Jurnal Pemikiran dan Pendidikan Islam TARBIYA ISLAMIA : Jurnal Pendidikan dan Keislaman MAKSI Pendas : Jurnah Ilmiah Pendidikan Dasar Sebatik Owner : Riset dan Jurnal Akuntansi Zawiyah: Jurnal Pemikiran Islam Tawazun: Jurnal Pendidikan Islam Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Ilmu Manajemen (JIMMU) Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah IDENTIFIKASI: Jurnal Ilmiah Keselamatan, Kesehatan Kerja dan Lindungan Lingkungan JSI (Jurnal sistem Informasi) Universitas Suryadarma Jurnal Gentala Pendidikan Dasar MBIA Indonesian Physical Review Al-Fatih: Jurnal Pendidikan dan Keislaman Ensiklopedia Social Review JURNAL LENTERA BISNIS Majalah Ilmiah Warta Dharmawangsa Tabyin; Jurnal Pendidikan Islam ILKOMNIKA: Journal of Computer Science and Applied Informatics Proceedings of Annual Conference for Muslim Scholars EduTeach: Jurnal Edukasi dan Teknologi Pembelajaran At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam PAKAR Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Kalamuna International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Humanism : Jurnal Pengabdian Masyarakat Jurnal Media Ekonomi Buletin Poltanesa Jurnal Mesin Nusantara Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Media Jurnal Informatika Devotion: Journal of Research and Community Service Nusantara Hasana Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Serawai Narra J SOCIAL : Jurnal Inovasi Pendidikan IPS An-Nuha : Jurnal Pendidikan Islam Archives of The Medicine and Case Reports International Journal of Social Service and Research JCA (Jurnal Cendekia Akuntansi) Jurnal Pengabdian Kepada Masyarakat Patikala JRAM (Jurnal Riset Akuntansi Multiparadigma) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Collegium Studiosum Journal Jurnal Komunikasi Islam Jurnal Locus Penelitian dan Pengabdian Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Southeast Asian Journal of Islamic Education Deskripsi Bahasa SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Mata Pariwisata Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Universal Raharja Community (URNITY Journal) Tadris: Jurnal Pendidikan Islam eProceedings of Art & Design Ad-DA’WAH: Dakwah dan Komunikasi Islam AL ULYA: JURNAL PENDIDIKAN ISLAM Jurnal Ilmu Sosial, Humaniora dan Seni Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Ekalaya : Jurnal Ekonomi Akuntansi Carita : Jurnal Sejarah dan Budaya AL-SULTHANIYAH PPSDP International Journal of Education Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Kajian Pendidikan dan Psikologi Jurnal Keuangan dan Perbankan Syariah Equivalent : Journal of Economic, Accounting and Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam La-Tahzan: Jurnal Pendidikan Islam Jurnal Multidisiplin Indonesia Khadem: Jurnal Pengabdian Kepada Masyarakat JOIES (Journal of Islamic Education Studies) Jurnal Intelek Dan Cendikiawan Nusantara Marketica: Jurnal Ilmiah Pemasaran Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS) International Journal of Multilingual Education and Applied Linguistics Studi Multidisipliner: Jurnal Kajian Keislaman Journal of Social Work and Science Education JCSE: Journal of Community Service and Empowerment Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah International Journal of Educational Evaluation and Policy Analysis Journal of International Islamic Law, Human Right and Public Policy Edukasia Islamika: Jurnal Pendidikan Islam AKRUAL : Jurnal Akuntansi dan Keuangan` Jipmas : Journal Inovasi Pengabdian Masyarakat PESHUM Syaikhuna: Jurnal Pendidikan dan Pranata Islam STAI Syaichona Moh. Cholil Bangkalan Al-Hayat: Journal of Islamic Education ILJ: Islamic Learning Journal Ta'allum: Jurnal Pendidikan Islam Etanic : Journal Of English Language Teaching And Applied Linguistics Jurnal Riset Informatika dan Teknologi Informasi (JRITI) PALASTREN: Jurnal Studi Gender Thulabuna: Jurnal Pendidikan Bahasa Arab Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI Cahya, Angela Restu; Espa, Vitriyan; Fahmi, Muhammad
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6532

Abstract

This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of corruption through fraud detection, financial reconstruction, evidence identification and collection, and support during legal proceedings. Techniques applied include data analysis, forensic auditing, digital forensic analysis, interviews, the use of big data and artificial intelligence, and whistleblowing systems. Although the implementation of forensic accounting in Indonesia has shown progress, it still faces obstacles such as limited human resources, high investigative costs, complex cases, and restricted access to data. To address these challenges, the study suggests strategic improvements through detective, repressive, and preventive approaches, capacity building, and technological advancement. Optimizing forensic accounting practices contributes not only to uncovering corruption cases but also to strengthening internal control, preventing fraud, and restoring public trust in governance.
Plant-based synthesis of gold and silver nanoparticles using Artocarpus heterophyllus aqueous leaf extract and its anticancer activities Dewi, Firli RP.; Rohmatika, Aulia U.; Jamil, Arniza KM.; Demircan, Turan; Idris, Muhammad F.; Litazkiyyah, Litazkiyyah; Fahmi, Muhammad; Rosyidah, A'liyatur; Hayati, Alfiah; Sugiharto, Sugiharto
Narra J Vol. 5 No. 2 (2025): August 2025
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v5i2.1770

Abstract

Green synthesis of nanoparticles has garnered significant attention for its sustainable and environmentally friendly approach. Despite extensive research on Artocarpus heterophyllus-derived nanoparticles using seeds, fruits, and rind, the therapeutic potential of its leaf extract remains largely unexplored, particularly in MCF-7 breast cancer cells. The aim of this study was to investigate the potential of aqueous leaf extract from A. heterophyllus as a reducing and capping agent to synthesize silver nanoparticles (AgNPs) and gold nanoparticles (AuNPs), as well as to evaluate their anticancer efficacy. The nanoparticles were characterized using ultraviolet-visible spectroscopy, transmission electron microscopy, Fourier-transform infrared spectroscopy, X-ray diffraction, and particle size analysis to confirm the formation. To evaluate anticancer potential, key oncogenes associated with cancer proliferation and survival were analyzed, including c-Myc, cyclin D1, human epidermal growth factor receptor-2 (HER-2), microRNA-622 (miR-622), and cyclooxygenase-2 (COX-2). The present study demonstrated that AgNPs and AuNPs synthesized from A. heterophyllus extract had distinct sizes and shapes, with AgNPs averaging approximately 12.75 nm and exhibiting a spherical morphology, while AuNPs averaged 109.26 nm and had a pentagonal shape. Furthermore, AuNPs had no anticancer activity. In contrast, AgNPs showed potent anticancer effects, with inhibitory concentration (IC50) values of 124.626 and 54.981 µg/mL at 48 and 72 hours, respectively. The AgNPs treatment increased the proportion of cells in G2/M phase, indicating the induction of mitotic catastrophe leading to cell death. AgNPs downregulated the expression of several oncogenes associated with cancer cell proliferation and survival (cyclin D1, COX-2, HER-2, and miR622), but did not significantly reduce c-Myc expression. In conclusion, AgNPs derived from A. heterophyllus leaf extract have significant potential as a novel therapeutic agent in cancer treatment while preserving its biocompatibility, emphasizing the promise of sustainable and cost-effective synthesis of plant-based nanoparticles.
WHEN TEACHERS ARE DIGITAL: ISLAMIC EDUCATION, ARTIFICIAL INTELLIGENCE, AND IBN SĪNĀ’S ANXIETY Maulidia, Martarosa; Finetri, Mahdaro; Fahmi, Muhammad
Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Vol. 11 No. 1 (2025): June
Publisher : Sekolah Tinggi Agama Islam Sadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20871/kpjipm.v11i1.418

Abstract

The development of Artificial Intelligence (AI) technology has brought significant changes to the world of education, including Islamic education in Indonesia. The presence of AI as a digital teaching entity raises concerns about the future of human teachers, especially in terms of character building and the spirituality of students. This study aims to analyze the relevance of the existence of human teachers in the context of Islamic education disrupted by AI, by referring to the concept of wujūd and māhiyyah from Ibn Sīnā’s philosophy. This study uses a qualitative approach through literature study, with primary data in the form of the text of al-Shifā’ by Ibn Sīnā and secondary data from national and international accredited journals. The theory of wujūd and māhiyyah is used as a framework to evaluate the existence of AI as a “teacher”. The results of the study show that AI only has a functional existence without spiritual substance, so it does not qualify as an educational entity from the perspective of Islamic education. Human teachers, according to Ibn Sīnā, have māhiyyah that includes spiritual and moral dimensions that AI does not have. The conclusion of this study confirms that although AI can act as a tool, the role of teachers remains irreplaceable in shaping the souls and characters of students. Therefore, future Islamic education must develop a collaborative model that places AI as a partner, not a substitute for teachers.
Implementation of Teacher Competency Policy at SDN 2 Lubuk Seberuk, School of Mover Class II Septri Yuspita; Nur Ahyani; Muhammad Fahmi
International Journal of Multilingual Education and Applied Linguistics Vol. 2 No. 2 (2025): International Journal of Multilingual Education and Applied Linguistics
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmeal.v2i2.309

Abstract

This thesis examines the implementation of the teacher competency policy at SDN 2 Lubuk Seberuk, a second-cohort "Sekolah Penggerak" (Driving School) under Indonesia’s Ministry of Education initiative. The study aims to analyze how policy directives regarding teacher competencies—covering pedagogical, professional, personal, and social aspects—are applied in the school's daily practices. Using a qualitative descriptive approach, data were collected through interviews, observations, and document analysis involving school principals, teachers, and educational supervisors. The findings indicate that while the policy has provided a clear framework for competency development, its implementation faces challenges such as limited resources, varying teacher readiness, and the need for continuous professional development. Nevertheless, the school shows progress in fostering a collaborative learning environment and integrating innovative teaching methods. The study concludes that effective policy implementation requires strong leadership, sustained support systems, and active stakeholder involvement to enhance teacher performance and student learning outcomes.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Lauwrence, Miske; Fahmi, Muhammad; Espa, Vitryan
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1179

Abstract

Pembangunan Nasional bertujuan meningkatkan kesejahteraan rakyat secara berkesinambungan, dengan pembiayaan sebagai aspek utama. Salah satu sumber pembiayaan utama adalah pajak, yang digunakan untuk mendukung pembangunan demi kepentingan bersama. Dalam melakukan kegiatan usaha, pajak dianggap sebagai beban usaha yang mengurangi laba bersih perusahaan, sehingga memunculkan tax avoidance. Tax Avoidance merupakan suatu strategi transaksi yang diterapkan dengan tujuan mengurangi beban pajak dengan memanfaatkan celah-celah (loophole) dalam peraturan perpajakan suatu negara. Tindakan ini dianggap legal secara hukum oleh para ahli pajak karena tidak melanggar ketentuan perpajakan yang berlaku. Penghindaran pajak sering dilakukan oleh Perusahaan supaya dapat memaksimalkan keuntungan, namun dengan tetap mematuhi ketentuan peraturan perpajakan yang berlaku. Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, leverage, profitabilitas, dan sales growth terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 sampai dengan tahun 2023. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dengan jumlah data sampel sebanyak 64 data. Pengujian hipotesis menggunakan metode analisis regresi linier berganda dan alat yang digunakan dalam menganalisis data dalam penelitian ini menggunakan aplikasi SPSS 26.0 for Windows. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, dan sales growth tidak berpengaruh terhadap tax avoidance.
PENERAPAN LOKAL BASIS DATA ANDROID ROOM DATABASE (Studi Kasus: Aplikasi Ekspedisi) Yunandar, Rahmat Tri; Hariyanto, Dicky; Fahmi, Muhammad
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 2 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sebuah perusahaan yang bergerak di bidang distributor jasa pengiriman bahan konsumsi makanan dan minuman. Saat ini banyak perusahaan ekpedisi tidak mampu mengakomodasi kebutuhan pegawai untuk mencatat seluruh aktivitas kegiatan pengiriman meski ketika tidak terdapat koneksi internet dan tidak dapat merekam lokasi pegawai ketika melakukan transaksi delivery and dropping. Oleh karenanya, dibutuhkan sebuah aplikasi baru yang dapat menyimpan data sementara diperangkat mobile pegawai ketika terkedala pada koneksi ataupun jaringan dan sehingga pegawai dapat bekerja secara offline. Pada jurnal ini akan dirancang dan dibangun sebuah aplikasi Android yang dapat memfasilitasi pegawai ekspedisi melakukan transaksi pengiriman dan menyimpan data secara offline pada perangkat. Aplikasi juga akan mendukung fitur GPS untuk melakukan tracking pencatatan lokasi pegawai ketika melakukan delivery and dropping. Hasil akhir dari jurnal ini adalah aplikasi ekpedisi berbasis mobile Android yang dapat membantu pegawai untuk melihat data – data sinkronisasi antara basis data local (room database) dengan server yang diperlukan dan aplikasi dapat melakukan proses transaksi yang dibuat baik ketika terdapat koneksi internet maupun tidak.
Pesan Perdamaian Dalam Lagu “A’tūna Tūfūli” Karya Remi Bandali: Analisis Struktur Intrisik Puisi Muhammad Fahmi; Liza, Fitri
Kalamuna: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban Vol. 6 No. 2 (2025): Jurnal Pendidikan Bahasa Arab & Kebahasaaraban
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STAI DR. KHEZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/klm.06.2.06

Abstract

يُعدّ الصراع الفلسطيني الإسرائيلي، المستمر منذ عام 1948، من أطول النزاعات في التاريخ المعاصر، وقد خلّف آثارًا مأساوية، خاصةً على الأطفال الفلسطينيين الذين حُرموا من أبسط حقوقهم في السلام والتعليم والحماية. وانطلاقًا من هذا الواقع، يتناول هذا البحث رسالة السلام التي تحملها أغنية "أعطونا الطفولة" لريمي بندلي، بوصفها تعبيرًا شعريًا مؤثرًا عن معاناة الأطفال الفلسطينيين وتطلعاتهم لمستقبل أفضل. يعتمد البحث على منهج نوعي من خلال مراجعة الأدبيات، مستندًا إلى كلمات الأغنية كمصدر رئيسي للبيانات. ويستخدم التحليل الشعري البنيوي كإطار نظري للكشف عن المعاني الكامنة في النص، من خلال دراسة عناصره البنيوية الأساسية مثل الموضوع، والدلالة، والصور الشعرية، واللغة المجازية. تشير نتائج التحليل لا تقتصر على كونها احتجاجًا ضد العنف، بل تُعد نداءً إنسانيًا من أجل السلام واحترام حقوق الإنسان، وخصوصًا حقوق الأطفال في العيش الآمن، والتعليم، والحماية. فرغم أن الأغنية تنبع من واقع مؤلم، إلا أنها تحمل نبرة من الأمل والتفاؤل تعكس صمود الأطفال الفلسطينيين أمام الاحتلال والظلم. ويُسهم هذا البحث في مجال الدراسات الأدبية من خلال إبراز دور الشعر في التعبير عن القضايا الإنسانية، كما يُؤكد أهمية الأدب كوسيلة لنشر الوعي بقضايا العدالة والسلام العالمي.
PREDICTIVE DECONVOLUTION BASED ON SEISMIC WAVEFORM DIAGNOSTICS FOR ENHANCED MARINE IMAGING RESOLUTION Fahmi, Muhammad; Syamputra, Dhani Nur Indra; Raharjo, Wiji; Sari, Tri Wulan; Nafian, Muhammad
Al-Fiziya: Journal of Materials Science, Geophysics, Instrumentation and Theoretical Physics AL-FIZIYA JOURNAL OF MATERIALS SCIENCE, GEOPHYSICS, INSTRUMENTATION AND THEORETICAL PHYSICS VOL.8, N
Publisher : Physics Study Programme, Faculty of Science and Technology UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/fiziya.v8i1.48064

Abstract

Short-period multiples are a persistent problem in marine seismic processing, particularly in shallow-water environments where near-surface reverberations interfere with primary reflections and decrease temporal resolution. Predictive deconvolution remains a widely used method for attenuating such coherent noise. However, conventional implementations often apply fixed operator parameters, limiting their adaptability to waveform variations across time and offset. This study introduces a predictive deconvolution framework guided by seismic waveform diagnostics, in which operator parameters specifically prediction lag and filter length are selected based on trace characteristics such as waveform periodicity and spectral energy distribution. The approach is designed to improve multiple suppression while preserving the fidelity of primary reflections on a 2D marine pre-stack seismic dataset acquired in a shallow offshore setting characterized by strong short-period multiples and limited bandwidth. The results demonstrate around 25% increase in frequency bandwidth, improved reflector continuity, and reduced coherent noise in pre-stack gathers. Compared to conventional deconvolution, the waveform informed design achieves a more effective balance between attenuation and resolution. The proposed approach is applicable to modern marine datasets where high-resolution imaging is limited by near-surface interference.
Pemanfaatan Tiktok sebagai Inovasi Media Pembelajaran PAI di Abad 21 Farihatul Ismaniyah; Imam Syafi’i; Muhammad Fahmi; Muhammad Thohir
La-Tahzan: Jurnal Pendidikan Islam Vol. 17 No. 1 (2025): La-Tahzan: Jurnal Pendidikan Islam
Publisher : Fakultas Ilmu Tarbiyah dan Keguruan, Institut Agama Islam Bakti Negara Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62490/latahzan.v17i1.1046

Abstract

The development of information technology in the digital era has significantly impacted education, including Islamic Religious Education (PAI). TikTok, as a popular social media platform among the younger generation, holds potential as an innovative learning medium. This study aims to analyze the utilization of TikTok in PAI learning using a literature review method. The findings indicate that TikTok can enhance students' interest and understanding of religious materials through concise, creative, and interactive content delivery. The platform also supports independent learning and fosters 21st-century skills such as critical thinking and collaboration. However, challenges include the need for digital literacy, video duration limitations, and the risk of exposure to inappropriate content. Therefore, strategies involving teacher training, ethical guideline development, and strengthening digital literacy are essential to ensure the effective and Islamic-aligned use of TikTok. Keywords: TikTok, PAI Learning, Digital Innovation, Digital Literacy, Social Media.
Determinasi Akuntabilitas Pengelolaan Dana Desa pada Desa Terapu Kecamatan Aluh–Aluh Kabupaten Banjar Fadilah, Neti Rosiana; Fahmi, Muhammad; Yuliani, Yuliani
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 9 No. 1 (2025): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/zd3d5m88

Abstract

Dana desa yang diamanatkan ke pemerintah desa merupakan suatu program yang harus dijalankan secara cepat dan tepat guna. Diperlukan tindakan yang tepat seperti tertuang dalam Peraturan Menteri Dalam Negeri No. 113 tahun 2014 tentang Pengelolaan Dana Desa yang mencakup perencanaan, pelaksanaan, penatausahaan, pelaporan serta pertanggungjawabannya. Akuntabilitas pengelolaannya menjadi hal yang wajib diterapkan pemerintah desa. Oleh karena itu penelitian ini bertujuan mengetahui apakah faktor-faktor seperti komitmen organisasi desa, kepemimpinan dan partisipasi masyarakat desa dapat mempengaruhi akuntabilitas pengelolaan dana desa baik secara parsial ataupun secara simultan. Dengan menggunakan kuesioner, pengumpulan data berhasil menghimpun 67 data dari responden. Kemudian dengan menggunakan analisis regresi linear berganda diketahui bahwa secara parsial ataupun secara simultan, faktor  komitmen organisasi desa, kepemimpinan dan partisipasi masyarakat desa dapat mempengaruhi akuntabilitas pengelolaan dana desa yang dibuktikan dengan perolehan nilai signifikan di bawah level of significant 5%.
Co-Authors ., Hartutik Tutik ., Syaifuddin Abd. Rouf, Abd. Abdillah, Ari Abdul Aziz, Faqih Abdul Muhid, Abdul Abidin, Syahrul Achmad Muhibin Zuhri Achmad Syarifudin, Achmad Adi Mansah Afiqah, Nisa Ahmad Fajri Ahmad Fajri Ahmad Yusam Thobroni, Ahmad Yusam Akbariansyah Akbariansyah Aldi Khusmufa Nur Iman alexander Alfarisy, Andi Muh. Nur Alfarizi, Muhammad Salman Alfiah Hayati Ali Amin, Irsyad Ali Mas'ud Ali Mas’ud Alifi, Achmad Amaliyah, Intan Nur Fauziyah Anita Rejeki Aprilia, Lulu Eka Aqimnad Dinana, Retno Arafat, Yasir Arif Rohman Hakim Aryana, Mahesh Khusianand Asada Tjondro, Aldric Randy Asterina, Fenty Aswat, Ibnu Azhari Akmal Tarigan Bijaksana Prabawa Cahya, Angela Restu Celine, Devi Rofidah Chovifah, Anisatul damanhuri , Damanhuri Damayanti, Fera Dana Kusuma, Suteja Wira Danil, Harling Demircan, Turan Dessy Wardiah, Dessy Dewi Sholehah, Sukma Dewi, Firli RP. Dhuha, Moch. Chafid Diana Hasan Dicky Hariyanto, Dicky Dinda Annisa Putri Arliantha Djazilan, Sukron Edi Harapan Efendi, Adhan Ermawan, Bintang Tegar Satya Erna Daniati Espa, Vitryan Eva Yuli Nirvana Evodila Evodila Evodila, Evodila Facrul Rozi Fadilah, Neti Rosiana Fadillah, Ridhy Awal Fahmi Anwar Tanjung Fahrozi, Ridwan Faiqoh, Kholisotul Faizin, Moh. Fajri , Ahmad Fakhrur Rozi, Fakhrur Fanani, Miftakhul Farid. AR, M. Fadly Miftah Farihatul Ismaniyah Fathur Rohman, Fathur Fatmawati, Fatmawati Fauzan, Naufal Finetri, Mahdaro Firdausiyah, Nuri Junanul Fitri Handayani Fitriyah, Latifatul Fuadiyah, Fina Qotrunnada Gumulya Sonny Marcel Kusuma Habiby, M. Nuril Anwar Hamidalloh, Ahmad Sayyidiman Hamzani, Umianty Hamzani, Umiaty Hanik Yuni Alfiyah Hanik Yuni Alfiyah, Hanik Yuni Hannase, Mulawarman Harahap, Novita Sari Harahap, Riva Ubar Harahap, Tinur Rahmawati Hartati, Sawitri Yuli Hasanah, Ummi Hasibuan, Edi Saputra Helisa Noviarty Helmi, Syarif M Helmi, Syarif Muhammad Hera Oktadiana Hermansyah Hermansyah Hery Setyo Nugroho Hidayat, Jekri Hidayat, Rifki Maulana Hijriah, Amanah Hilyatul Auliya Husniyatus Salamah Zainiyati Ida Zuraidah Idris, Muhammad F. Iksan Ilun Mualifah, Ilun Ilun Muallifah Imam Syafii, Imam Imam Syafi’i Irrandy Andhana Nuriza Isfandayani M.Si. Iskandar Muda Istianto, Puspo Vandy Izza, Maulana Nurul Izzah, Himmatul Jamil, Arniza KM. Janisriwati, Sylvia John Alexandro Taruk Bua Kadafi, Abdul Rahman Kadarisman Kadarisman Kahfi, Mas'ady Ashabul Kesuma, Sambas Ade Khairani, Neneng Khan, Faisal Iqbal Ahmad Khoerudin, Muhammad Khoirun Nisa’ir Rofi’ah Khristina Yunita Kiagus M Dimas Cattur Raihan Komeyni Rusba Kurnia Krisna Hari Kusmini, Kusmini Kusuma, Gumulya Sonny Marcel Lauwrence, Miske Lesmana, Muhammad Taufik Lidiana, Lidiana Lisanul Uswah Sadieda Litazkiyyah, Litazkiyyah Liza, Fitri Luqman Hakim Lutfiyah, Siti Khumairotul M. Fajri Hidayatullah Ma'mun, Adam Sukron Madani, Muhammad Nur Maharani Maharani, Nabila Mahbubatul Khoiriyah Maldin, Siska Amelia Mamik Harisanti Mas'ud, Ali Masmuh, Muhammad Mukti Arif Masmuh, MuhammadMuktiArif Mas’ady Ashabul Kahfi Mas’ud, Ali Maulidia, Martarosa Meilia Rosani Moh. Saddad Muhibbi Mohamad Salik Mohdar, Mohdar Mohdari Mohdari Mohdari, Mohdari Muhamad Ramdan, Muhamad Muhamad Suryadi Muhammad Andi Prayogi Muhammad Fladimir Herlambang Muhammad Hafidh Ubaidillah Muhammad Hilman Fakhriza Muhammad Iqbal Muhammad Nafian Muhammad Shafiq Muhammad Thohir Muluk, M.Islah Azharul Munawwaroh, Siti Nafilatul Musfikianty, Rindy Mutiara Budi Azhar, Mutiara Budi Nadlir Nadlir, Nadlir Nafilatul Munawwaroh, Siti Ni Nyoman Suarniki Nina Febriana Dosinta Nisa’, Zakiyatul Novien Rialdy Nur Ahyani Nur Fadlilah, Fikki Arsyi Nur Fadlillah, Fikki Arsyi Nur Fauziyah Amaliyah, Intan Nurfadillah Nurfadillah Nurhaolillah Nuril Furqon Nurlina Nurlina Nurubay, Dayang Nisyrina Nurul Hutami Ningsih Nurul Inayati Pahlawan Pahlawan Pahrudin, Pajar Patiah, Andi Sitti pengelola, pengelola Permadi, Muhammad Syafrani Permadi, Muhammad Syafrany Surya Pongsumarre, Theo Buana Prasasti, Ian Harum Prasetia, Senata Adi Pukeng, Ahmad Fahrijal Puteh, Tarmizi Putra, Adirama Chrisna Putra, Alhadi Yan Putra, Ginanjar Satria Putra, I Dewa Alit Dwija Qodliyah Amanatil Husna Qodri, Renaldi Qudus Nofiandri Eko Dwi Sucipto Qurratina, Noor Shania Qurrotu Aini, Dayang Syahla R. Melda Maesarach Rahma, Farah Aliya Rahmadita Maulana A Rahmania, Erfin Walida Rahmat Hidayat Rahmat Tri Yunandar Rahmawati Rajuanto, Septian Ramzi Amin, Ramzi Ratna Noviani Redhea, Yaswinta Ulfa Rejeki, Ires Azri Rifa'i, Muhamad Husain Rima Mediyana Sari Rina Firliana Risnawati Risnawati Riva Ubar Harahap Rizqiyah, Afi Rohman Rohman Rohmatika, Aulia U. Rosiana Fadilah, Neti Rosyidah, A'liyatur Rosyidah, Laily Rudy Kurniawan S. Sugiharto Sabirin Sabirin, Sabirin Saefullah Azhari Safitri, Novia Angga Salsabila, Fadhilah Shafa' Saputri, Galuh Sari Rusmita Sari, Anita Novita Sari, Widia Eka Sarimastini, Agustina Selvanus, Selvanus Senata Adi Prasetia Septri Yuspita Sibawaihi Sibawaihi Simarmata, Nada Farisya Siti Jamilah Siti Raudah Sofia Sofia, Sofia Soraya Rasyid Suciarty A H, Vionna Sudarmadi Putra Sudrajat Sudrajat Sugianto Sugianto Sugiharto, Henry Suherman Suherman Sunariya Utama Surachman, Tisna Sutanta Sutanta, Sutanta Sutikno Sutikno Suwatah Suzitra, Rayen Syaefuloh, Riski Maulana Syafi'i, Imam Syafi’i, Imam Syafril Syafril Syafril Syafril Syafril Syahputra, Sendi Syahril Syaifuddin Syaifuddin , Syaifuddin Syaifuddin . Syaifuddin Syaifuddin Syaiful Eddy Syamputra, Dhani Nur Indra Tasya Putri Rohmadani, An’nas Taufik Ridwan, Taufik Tezar, Muhammad Titien Agustina Toto Toto, Toto Tri Widayatsih Tri Widayatsih, Tri Tri Wulan Sari, Tri Wulan Tyas, Meita Ayu Kurnianing Ulfianti Umyana, Ayu Vitriyan Espa Vivy, Vivy Wahyudi, Fikri wahyuni wahyuni Walian, Anang Wening Udasmoro Widiarti, Sylvania Ayu Wiji Raharjo Wirmansyah, Aulia Fadhila Yani Suryani Yani Suryani Yantiana, Nella Yasmirah Mandasari Saragih Yohanes Sinung Nugroho Yudi Irwansi Yudia, Efran Yudiar, Yudiar Yuliani Yuliani Zahroh, Jamilatus Zakaria, Alif Zulaini Zulfahmi Zulfahmi ⁠Mohd Faiz Mohd Yaakob