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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi JURIS (Jurnal Ilmiah Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Pendidikan Ekonomi Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Comsep : Jurnal Pengabdian Kepada Masyarakat JURIS (Jurnal Ilmiah Syariah) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Nuansa Karya Akuntansi E-Jurnal Akuntansi
Vita Fitria Sari
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinasi Capaian Pembangunan Desa di Sumatera Barat: Bukti Empiris dari Efektivitas Dana Desa, Efisiensi Belanja Modal, dan Kapasitas Fiskal Daerah Halkadri Fitra; Muhammad Nadhif Faridzan; Salma Taqwa; Dewi Pebriyani; Vita Fitria Sari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4548

Abstract

Fiscal decentralization implemented through the Village Fund program is expected to promote sustainable improvements in village development. This study examines the effects of Village Fund utilization effectiveness, capital expenditure efficiency, and regional fiscal capacity on village development performance, as measured by the Village Development Index (IDM), in West Sumatra Province. A quantitative causal research design was employed, using panel data regression analysis to assess the relationships among the variables. The results indicate that the effectiveness of Village Fund utilization does not have a statistically significant impact on the IDM. In contrast, capital expenditure efficiency and regional fiscal capacity exhibit positive and significant effects on village development outcomes. These findings suggest that development performance is driven more by the quality of budget management and the strength of regional fiscal capacity than by budget absorption levels alone. From a theoretical perspective, this study reinforces the relevance of the value for money principle and the capacity-based development approach in village development studies. In practical terms, the findings highlight the need for local governments to prioritize improvements in spending efficiency and fiscal capacity in order to enhance the developmental impact of Village Funds.
Co-Authors Abdul Hadi Asri Ade Elsa Betavia Afan Fernando Afdel Hamdi Afriyenti, Mayar Aisyah Nur Hidayah Aldy Andrean Alfarisi, Imam Alfarizy, Muhammad Akmal Awandra Firson Sedenel Betavia, Ade Elsa Bunda, Intan Permata Charolie Cheisviyanny Charoline Cheisiviyanny Charoline Cheisviyanny Dalimunthe, Nurul Amalina Darpius Darpius Delfiani, Silvi Deviani Deviani Dewi Pebriyani Dewi Pebriyani DIAH PERMATA SARI, DIAH PERMATA Dito Mulda Saferi Efrizal Syofian Efrizal Syofyan Elisa Putri Masni Evin Amaliyah Masra Febby Febiola Febrina Sabrini Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Fitri, Rivi Warensa Fitria Ridhaningsih Fitriani Fitriani Frandika, Hezrina Gultom, Melani Risma Hadisti, Merly Halkadri Fitra Hariani Novrilia Helmy, Herlina Henri Agustin Herlina Helmy Honesty, Helga Nuri Iddha Wahyu Dwi Putra Kintana Hawari Lara Fatma Sarni Mariani Mariani Marina Octaviani Mayar Afriyenti Meliani Fitrianti Mia Angelina Setiawan Mohammad Luthfi Muhammad Arif Fikrian Muhammad Nadhif Faridzan Muhammad Nur Rafli Muhammad Raihanul Alfi Muhammad Rizal Nayang Helmayunita Nofenti Marlinda Nurzi Sebrina Pebriyani, Dewi Putri Citra Pratiwi Putri Nabila Rahmadani, Sintia Rahmi, Harma Sri Lidia Ridhaningsih, Fitria Rifandra Adwitya Rinaldi Rinaldi Riny Jefri, Riny Rizal, Kevin Wahyu Salma Taqwa Salma Taqwa Salsabila, Hanifa Sharly Ramayani Sri Ayu Saputri Wahyu Ningsih Yeni Lisdawati Yolanda, Mike Yozi Andayani Yuni Yuni