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All Journal Jurnal Pendidikan Matematika dan IPA Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika Edu Sains: Jurnal Pendidikan Sains dan Matematika PYTHAGORAS: Jurnal Program Studi Pendidikan Matematika AKSIOMA Jurnal SOLMA BAREKENG: Jurnal Ilmu Matematika dan Terapan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Kiprah Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Jurnal Riset Pembelajaran Matematika Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Alifmatika: Jurnal Pendidikan dan Pembelajaran Matematika JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Maslahah: Jurnal Pengabdian Masyarakat Mosharafa: Jurnal Pendidikan Matematika FARABI: Jurnal Matematika dan Pendidikan Matematika Journal of Instructional and Development Researches Kognitif: Jurnal Riset HOTS Pendidikan Matematika Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Bulletin of Management and Business Edumatica: Jurnal Pendidikan Matematika Al-Maqashid: Journal of Economics and Islamic Business Populer: Jurnal Penelitian Mahasiswa Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pendidikan Matematika Jurnal Pendidik Indonesia Perspektif: Jurnal Pendidikan dan Ilmu Bahasa La-Tahzan: Jurnal Pendidikan Islam Jurnal Pengembangan Pembelajaran Matematika Journal of Economic Empowerment Strategy (JEES) Jurnal Matematika Ilmiah Universitas Muhammadiyah Kuningan
Nur Izzati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Analisis Pengelolaan Keuangan Desa Dalam Memaksimalkan Efisiensi Belanja Biaya Pembangunan Desa Babakan Kab. Purwakarta Purwana, Edi; Putri Utami, Indri; Izzati, Nur; MS, Paojan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2464

Abstract

This study aims to analyze the effect of village financial management on the efficiency of development expenditure in Babakan Village, Wanayasa District, Purwakarta Regency. Good financial management is a crucial prerequisite to ensure that development budgets are used effectively, transparently, and accountably. This research explores four main aspects of village financial management: planning, implementation, bookkeeping, and reporting. A quantitative approach is applied, using questionnaires distributed to village officials and community members directly involved in development programs. The data is analyzed using simple linear regression to determine the extent of the effect of financial management variables on development expenditure efficiency. The research findings indicate that the implementation of village financial management strategies, including careful budget planning, increased transparency, and community participation, as well as strengthened internal supervision and control, has a positive impact on enhancing the efficiency of village development spending. The study concludes that the better the village’s financial governance, the more efficient the realization of development spending. The study recommends improving the human resource capacity of village officials through financial management training and utilizing information technology to enhance financial accountability processes.
Co-Authors Afdillah, Afdillah AFRIZAL AFRIZAL Agustina Uli Sitorus alfira, alfira Alona Dwinata Ambarini, Tasya Anggi Hidayahtulloh Ashari Ashari Bagus, Satria Tu Darrisna Wiranda Dede Yusuf Maulana Dewi Puspasari Dina Aulia Dini Fitriani, Dini Eki Darmawan Erima Susanty Ermika, Tia Ernawati, Elly Fani Salsabilah Nasution Faroliu, Goldha Fauziah, Rieke Gia Fenny Anita Frildawati, Dinda Hafika, Nurul Hendraliany, Srie Husna, Nindita Asma Ul Ihsanul Fiqri Indra Jaya Junika, Nielda Khairinnisa Linda Rosmery Tambunan Mardani, Hesti Setyo Maslinda Melisawati, Melisawati Metta Liana Mia Rizki Anggrela Mirta Fera MS, Paojan Muhammad Habib Miftah Al Basyari Muhammad Yazid Muliwarman Napsiah Nurhabibah, Alawiyah Nurhafika Nurul Hilda Syani Putri NURUL WAHYUNI Nurwijayanti Oktavera, Cherryn Parhusip, Christhoper Puja Lestari, Putri Purwana, Edi Putri Aisya Putri Utami, Indri putri yani, putri Putri, Alyana Rahmadani Putri, Desti Tatian Putri, Suci Kirani Aprilia Rezky Ramadhona, Rezky Risesti, Welny Roma Doni Azmi Rosmery, Linda Sahilda, Yuntira Sakniyawati, Wirri Saputri, Novryarni Sarah Anisa Az-Zahra Sari, Merita Scesa, Laidy Aprilia Siregar, Nur Asma Riani Siti Halimah Tusakdiyah Suhendi, Dede sundari, elvira Susi Andriani, Susi Tarihoran, Angel Christina Utami, Indri Putri Widiya Avianti Wulan Oktavia P.Muchani Yuniarti, Retno Zahro Riska Shafira