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Mewujudkan Tata Kelola Keuangan Desa Yang Transparan: Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Sesulu, Kecamatan Waru Yudea, Yudea; Hendrawan, Yudhi; Syaripah Fitriani, Siti
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.649

Abstract

This study analyzes the accountability of Village Fund Allocation (VFA) management in Sesulu Village, Waru District, Penajam Paser Utara Regency, through three crucial phases: planning, implementation, and accountability. Employing a descriptive qualitative approach, data were gathered via in-depth interviews with key stakeholders, participatory observation, and official document analysis. Findings indicate that the planning stage was conducted participatively and transparently, although varying levels of public understanding limited more inclusive participation. Program implementation generally adhered to regulations, but encountered operational constraints such as delayed fund disbursement and limited technical capacity of village officials. Accountability in the reporting phase demonstrated a commitment to transparency through public reporting, yet challenges persisted regarding document completeness and reporting timeliness. This study concludes that the principles of good governance have been reasonably implemented, but substantial improvements are required in institutional capacity, inclusive community participation, and the strengthening of oversight mechanisms. Future research is recommended to explore the contribution of public budget literacy or the implementation of digital technologies in optimizing the transparency of village financial management.
Pengaruh Woman On Board Of Commisioners, Woman On Board Of Directors, Ukuran Perusahaan Dan Koneksi Politik Dalam Memprediksi Kebangkrutan Perusahaan Sub Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode (2020-2023) Arifin Kurniawan, Muhammad; Saraswati, w; Yudea, Yudea
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.719

Abstract

This study aims to examine the effect of Woman On Board Of Commissioners, Woman On Board Of Directors, Company Size and Political Connections on Corporate Bankruptcy. The data used in this study are the annual financial reports of agricultural sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This type of research is quantitative research. The sampling technique in this study used purposive sampling method and resulted in 38 company samples with the total sample data obtained 118 samples from 4 years of research. The research data analysis method used is descriptive statistical analysis and multiple linear regression analysis. With the test tools used are the classic assumption test, the coefficient of determination (R2) test, the F test, and the t test. The results showed that women on board of commissioners, women on board of directors and political connections had a significant and negative effect on corporate bankruptcy. As for company size, it has a significant and positive effect on corporate bankruptcy. Researchers suggest for further research to be able to increase the research sample and to be able to add or change independent variables that have not been analyzed in this study.