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All Journal Jurnal Administrasi Publik dan Pembangunan (JPP) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Putri Nadira
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PENGGUNAAN DANA DESA DALAM PEMBANGUNAN DESA DI KECAMATAN KARAU KUALA KABUPATEN BARITO SELATAN Putri Nadira; Rahma Yuliani; Avela Dewi
Jurnal Administrasi Publik dan Pembanguan Vol 1, No 2 (2019): JULI - DESEMBER 2019
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jpp.v1i2.2446

Abstract

This study aims to describe theEffectiveness of Using Village Funds on Village Development in Salat BaruVillage and Babai Village in Karau Kuala District from 2017 budget year. This research method uses a qualitative research approach with a qualitative descriptive research type. Data collection techniques used were observation, interviews, and documentation studies. Data analysis techniques are through the stages of data reduction, data presentation, and drawing conclusions/verification. The results founded that using of the Village Fund by the Salat  Baru village governments or Babai village governments was still quite effective for village society when viewed from the implementation and needs of the village society because all the development programs implemented are opinions or idea from the village society. But , its can said still less effective when viewed from the implementation of the Village Minister's Regulation on the priority of using the Village Fund because in determining the goals and objectives of the use of the Village Fund only focused on physical development or village infrastructure development
Audit dan Trust Deficit dalam Transparansi Keuangan Partai Politik: Suatu Systematic Literature Review Putri Nadira; Maiza Luth Fiatunnisa; Randini Umi Paizah; Siti Ameliza Azzahra; Rika Henda Safitri; Rochmawati Daud
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.443

Abstract

Penelitian ini bertujuan mensintesis bukti empiris mengenai hubungan antara audit, transparansi keuangan partai politik, dan fenomena trust deficit di Indonesia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protocol PRISMA terhadap 16 artikel terpilih yang dipublikasikan pada periode 2018-2026 dari basis data Google Scholar, ScienceDirect, ResearchGate, dan Sinta. Analisis dilakukan melalui content analysis dan thematic analysis kualitatif. Hasil kajian mengidentifikasi lima tema utama, yaitu rendahnya transparansi dan akuntabilitas keuangan partai politik, peran audit dalam mendorong kepatuhan, fenomena kepatuhan formalitas (lip service), lemahnya regulasi dan sanksi, serta fungsi audit sebagai mitigasi trust deficit. Temuan menunjukkan bahwa meskipun kepatuhan administratif partai relatif tinggi, hal tersebut belum mencerminkan transparansi yang substansial, dan audit berbasis kepatuhan semata gagal memulihkan kepercayaan publik. Penelitian ini berimplikasi pada perlunya reformasi sistem audit partai politik yang lebih independen, regulasi dengan sanksi tegas, serta pemanfaatan teknologi digital guna mengatasi defisit kepercayaan dan memperkuat integritas demokrasi.
Co-Authors Dewi, Avela Maiza Luth Fiatunnisa Rahma Yuliani Randini Umi Paizah Rika Henda Safitri Rochmawati Daud Siti Ameliza Azzahra