Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pengabdian Sosial
Ma'wa, Jannatul
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengembangan Desa Digital Sebagai Upaya Mengangkat Potensi Lokal Desa Labuan Induk Mu’jiz, Abdurrahim; Kadafi, Muamar; Finarti, Intan; Mahliga, Wina; Ma'wa, Jannatul; Septiani , Isra; Bachtiar, Rafika Utari; Nurjannah, Siti
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/p0pb6q58

Abstract

Desa Labuan merupakan desa yang sedang berkembang dengan lokasi berada di Kecamatan Labuan Kabupaten Donggala, provinsi sulawesi tengah. Untuk mempercepat pertumbuhan dan perkembangannya, dibutuhkan dukungan sistem teknologi dan informasi sebagai upaya mengenalkan potensi lokal desa kepada masyarakat umum. Salah satu upaya yang dapat dilakukan adalah dengan digitalisasi desa. Kegiatan pengabdian ini bertujuan untuk mengembangkan desa digital sebagai upaya mengangkat potensi lokal desa Labuan. Metode yang digunakan dalam kegiatan pengabdian ini meliputi observasi, wawancara, FGD, dan dokumentasi. Data yang diperoleh digunakan sebagai dasar membuat situs web desa yang berisi informasi profil desa, kependudukan, potensi desa (potensi wisata, UMKM & produk unggulan, pangan lokal), pelayanan publik, berita, dan informasi kontak.. Melalui situs web diharapkan dapat mengangkat potensi lokal desa dan mengenalkan desa Labuan kepada masyarakat luas, sehingga mempercepat kemajuan desa. Digitalisasi desa dapat dilengkapi dengan program lain seperti pembuatan e-commerce desa dan aplikasi desa berbasis android, sehingga layanan digital menjadi lebih efektif dan efisien.
The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District Ma'wa, Jannatul; Ihsan, Sahrul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2832

Abstract

This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.
Co-Authors Bachtiar, Rafika Utari Finarti, Intan Mahliga, Wina Muamar Kadafi, Muamar Mu’jiz, Abdurrahim Sahrul Ihsan, Sahrul Septiani , Isra Siti Nurjannah