Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal JURNAL LENTERA BISNIS PREPOTIF : Jurnal Kesehatan Masyarakat BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Journal Peqguruang: Conference Series The Eastasouth Management and Business Jurnal Manarang Manajemen dan Bisnis Accounting Studies and Tax Journal
Lidiana, Lidiana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL LENTERA BISNIS

 1 
EFEKTIVITAS PENGELOLAAN ANGGARAN DANA DESA: PADA PERSPEKTIF AKUNTABILITAS, PARTISIPASI, DAN KEPERCAYAAN MASYARAKAT Fahmi, Muhammad; Yuliani, Yuliani; Fadilah, Neti Rosiana; Lidiana, Lidiana
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2073

Abstract

This study aims to empirically examine the influence of community participation, community trust, and village apparatus accountability on the effectiveness of village fund management. Using a quantitative approach with a causal associative method, data were collected from 98 respondents in Kuin Besar Village and Kuin Kecil Village, Banjar Regency, through a proportionate stratified random sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that both partially and simultaneously, the three independent variables have a positive and significant effect on the effectiveness of village fund management. Village apparatus accountability was found to be the variable with the most dominant influence, confirming Agency Theory in minimizing information asymmetry. Collectively, the contribution of participation, trust, and accountability to the variance in village fund management effectiveness is 68.4%. These findings confirm that the effectiveness of the budget not only depends on an accountable administrative system but also requires active citizen involvement and a strong moral relationship between the village government and the community. It is recommended that the village government enhance the digitalization of accountability and strengthen integrity through an integrity pact to maintain public trust.
Co-Authors Abdillah, Andi Rachmat Ahmad Karim Anggreani, Marezza Putri Arifhan Ady Dj Asma, Wiszda Azhar, Noviridhany Maulana Cahyana, Vivi Dahliah Dirgahayu, Andi Millaty Halifah Fadilah, Neti Rosiana Fadillah, Netti Rosiana Harun Jamaluddin Jamaluddin Marwah, Sry Masud, Anis Anshari Mathius, Denny MUHAMMAD FAHMI Mukharrim, Said Nabil, Muhammad Naufal Permatasari, Rahmi Sugeng Santoso Surdam, Zulfiyah Witriana, Laili Yuliani Yuliani