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All Journal juremi: jurnal riset ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Terrensia Sekar Pamastutiningtyas
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AKUNTABILITAS DANA DESA SEBAGAI PENGGERAK PENINGKATAN KESEJAHTERAAN DAN PARTISIPASI MASYARAKAT SUKOHARJO Eko Pujiatmoko; Sajiwo Tri Prakoso; Terrensia Sekar Pamastutiningtyas
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 2: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i2.8602

Abstract

. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi masyarakat dan akuntabilitas dana desa terhadap kesejahteraan masyarakat, baik secara langsung maupun tidak langsung. Dengan pendekatan kuantitatif, penelitian ini melibatkan 100 responden anggota Badan Permusyawaratan Desa (BPD) di Kabupaten Sukoharjo. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan analisis jalur menggunakan SPSS. Hasil menunjukkan bahwa partisipasi masyarakat dalam mewujudkan akuntabilitas dana desa memiliki pengaruh signifikan terhadap kesejahteraan, dengan pengaruh tidak langsung yang lebih besar daripada pengaruh langsung
Faktor Anteseden Penerapan Sistem Akuntansi BUMDes terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Terrensia Sekar Pamastutiningtyas; Eko Pujiatmoko; Rowiyani Rowiyani; Fadhilah Afrida
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2581

Abstract

Village-Owned Enterprises, known locally as BUMDes, hold a strategic position in driving village-level economic growth and enhancing rural living standards. Despite this potential, a number of BUMDes units in Karanganyar Regency still struggle with weak accounting practices, poor-quality financial reports, and limited transparency and accountability in managing their funds. Such conditions are likely to weaken financial outcomes and, in turn, reduce the extent to which BUMDes can contribute to community welfare. This study sets out to test how the accounting systems applied by BUMDes influence their financial performance and the welfare of village communities, and further to examine whether financial performance mediates that relationship. A causal quantitative approach was adopted, drawing on primary data gathered from structured questionnaires completed by 110 BUMDes administrators—directors, treasurers, and unit managers—across Karanganyar Regency. Data processing relied on Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS software. Most measurement indicators met the required thresholds for convergent validity and reliability, with the exception of item SA6 under the accounting system construct, which returned a comparatively weak loading score. Structural testing revealed that the accounting system exerts a strong, statistically significant, positive influence on financial performance, and that financial performance in turn positively and significantly shapes village community welfare. The accounting system's direct path to community welfare, however, did not reach significance. What did prove significant was the indirect pathway running through financial performance, confirming its role as a mediating variable. Overall, the results underline how important it is for BUMDes to reinforce their accounting infrastructure and financial governance in order to boost performance and deliver greater welfare benefits to village communities.
Co-Authors Eko Pujiatmoko Fadhilah Afrida Rowiyani Rowiyani Sajiwo Tri Prakoso