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All Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR)
Agustina, Ryna
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Economics, Econometrics & Finance Education

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THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT) Fadila, Uci Khusnul; Mayasari, Riana; Alfiansyah, Deni Widi; Agustina, Ryna; Permata, Shakila Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11906

Abstract

The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.
Pengaruh Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan dan Belanja Desa Agustina, Ryna; Armaini, Rosy; Indriasari, Desi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7737

Abstract

Main Purpose - The purpose of this study is to find out and see the influence of transparency and community participation on the Management of the APBDes.Method - The population of this study is 15 villages in North Indralaya District. The sample consisted of 90 respondents who were selected using saturated sampling techniques and using primary data through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM).Main Findings - The results of this study state that all independent variables, namely transparency and community participation, have a positive and significant effect on the Management Management of the APBDes. The higher the transparency and also community participation, the better the Management Management of the APBDes. This emphasizes the importance of open village governance and actively involving the community.Theory and Practical Implications - The implications of this research are considered and referenced for village governments in improving the village fund management system to be more open and involve the communityNovelty - This study uses PLS-SEM, which allows for a more complex and in-depth analysis of the research results but also adds to the understanding of how Transparency and Community Participation collectively affect the Management of Village Revenue and Expenditure Budgets
THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT) Fadila, Uci Khusnul; Mayasari, Riana; Alfiansyah, Deni Widi; Agustina, Ryna; Permata, Shakila Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11906

Abstract

The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.
Co-Authors Alfiansyah, Deni Widi Fadila, Uci Khusnul Indriasari, Desi Mayasari, Riana Permata, Shakila Putri Rosy Armaini