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All Journal Jurnal Ekonomi dan Bisnis Benefit : Journal of Bussiness, Economics, and Finance
Pahat, Sesilia
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Economics, Econometrics & Finance Education

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Pengaruh Transparansi dan Akuntabilitas Terhadap Kinerja BUMDes Di Desa Buar Barung, Leonardus; Sarti, Merliana; Kolo, Serly Anita; Oget, Maria Priska; Pahat, Sesilia; Selmin, Marselina
JUEB : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v4i2.1572

Abstract

Badan Usaha Milik Desa (BUMDes) memiliki peran strategis dalam mengelola potensi ekonomi desa untuk meningkatkan kesejahteraan masyarakat. Namun, masih banyak BUMDes yang menghadapi tantangan dalam transparansi dan akuntabilitas, yang berdampak pada kinerja mereka. Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas terhadap kinerja BUMDes di Desa Buar, Kecamatan Rahong Utara, Kabupaten Manggarai. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei terhadap 185 responden yang terdiri dari pengelola BUMDes dan masyarakat desa. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa transparansi dan akuntabilitas berpengaruh positif dan signifikan terhadap kinerja BUMDes. Transparansi yang tinggi meningkatkan partisipasi masyarakat, sedangkan akuntabilitas memastikan pengelolaan dana desa yang lebih bertanggung jawab. Dengan demikian, peningkatan transparansi dan akuntabilitas dapat menjadi strategi efektif dalam memperbaiki kinerja BUMDes serta mencegah penyalahgunaan dana desa.
Integrasi Akuntansi dan Edukasi Gizi dalam Program Pengabdian Masyarakat: Studi Kasus Desa Pusu, Kabupaten Timor Tengah Selatan Ly, Lois Damaris Mone; Folo, Maria Yunita Wea; Bere, Maria Ansila; Pationa, Cornelia Fransiska Slaka; Adu, Linny Elvita Sari; Woga, Eusabius Seda; Leton, Maria Natalia Golan; Sae, Don Oscar Filius; Pahat, Sesilia; Bengu, Skolastika Saga; Kaka, Maria Stefania Dea; Abrantes, Rivany Fabiola Nahak; Tilik, Maria Angela Witni; Jehamu, Maria Yasinta Kurniati; Betu, Kristina Wada
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1444

Abstract

Stunting remains a serious challenge in many rural areas, including Pusu Village, Amanuban Barat Sub-district, South Central Timor Regency. The lack of parental knowledge regarding childcare, balanced nutrition, environmental sanitation, and household resource management are dominant factors that exacerbate the nutritional condition of children under five. This Community Service Program through the Student Community Service aims to improve the knowledge, skills, and awareness of the community in preventing stunting through educational, participatory approaches, as well as the integration of household accounting aspects. The methods implemented included initial observation, community education, diffusion of science and technology, training, family assistance, advocacy, and evaluation. The target group consisted of 30 families with children aged 0–5 years, selected purposively based on their vulnerability to stunting. Education was provided through nutrition and health counseling, training on local food-based meal preparation, and the practice of simple household financial recording. Family mentoring and mediation with village officials were also conducted to ensure program sustainability. The results showed a significant improvement in mothers’ knowledge of balanced nutrition, hygiene practices, and skills in managing household finances. Behavioral changes were reflected in the increased variety of family food consumption, the practice of handwashing with soap, and the adoption of household expenditure records. The integration of simple accounting practices also assisted families in allocating resources more effectively for children’s nutritional needs. In conclusion, this PKM program successfully created a positive impact on stunting prevention efforts in Pusu Village. Future initiatives require continuous monitoring and community-based program strengthening to ensure that the interventions become more effective and sustainable.
Co-Authors Abrantes, Rivany Fabiola Nahak Adu, Linny Elvita Sari Barung, Leonardus Bengu, Skolastika Saga Bere, Maria Ansila Folo, Maria Yunita Wea Jehamu, Maria Yasinta Kurniati Kaka, Maria Stefania Dea Kolo, Serly Anita Kristina Wada Betu Leton, Maria Natalia Golan Ly, Lois Damaris Mone Oget, Maria Priska Pationa, Cornelia Fransiska Slaka Sae, Don Oscar Filius Sarti, Merliana Selmin, Marselina Tilik, Maria Angela Witni Woga, Eusabius Seda