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All Journal Electronic Journal of Education, Social Economics and Technology
Latifah Sukmawati Yuniar
Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, 94148
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Navigating Village Financial Effectiveness: The Role of Competence, Participation, Budget Transparency and Leadership Commitment in Village Financial Management Ni Nyoman Selviana; Nina Yusnita Yamin; Haryono P. Kamase; Latifah Sukmawati Yuniar; Arif Gunarsa
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1261

Abstract

This study intends to analyze the determining factors of effective village financial management, namely Competence of Apparatus, Community Participation, and Budget Clarity. Crucially, this study also discusses function Leadership Commitment be a moderator of these relationships. Effective village financial management is a key pillar of successful village development and the achievement of public accountability. Using a quantitative approach, data were obtained from questionnaires distributed to 200 village government officials in Sigi Regency, Central Sulawesi. The data was analyzed using the Structural Equation Modeling (SEM) method using Partial Least Squares (PLS) technique. The study findings indicate that Official Competence, Community Participation, and Budget Clarity have been partially proven to have a positive and significant impact on the effectiveness of village financial management. This study also found that leadership commitment significantly strengthens the influence of Competence of Apparatus and Community Participation in the effectiveness of village financial management. However, leadership commitment does not play a strong role ties between fund transparency and the effectiveness of village financial management. These findings indicate that the competence of the apparatus ensures accuracy and compliance with technical procedures, community participation creates social control and legitimacy, and transparency in budgeting is important. The implications of this study suggest that human and ethical factors are more influential in optimizing social factors.
Influence of Zis Funds, Education, Health and Entrepreneurship on the Achievement of Sustainable Development Goal 1 Satriah Satriah; Muliati Muliati; Latifah Sukmawati Yuniar; Andi Chairil Furqan
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1258

Abstract

This study investigates the influence of Zakat, Infaq, and Sadaqah (ZIS), education, health, and entrepreneurship on poverty alleviation in Indonesia, particularly in supporting the achievement of Sustainable Development Goal 1 (No Poverty). A quantitative approach was employed using secondary data from the National Amil Zakat Agency of the Republic of Indonesia (BAZNAS RI) and the Central Statistics Agency (BPS) for the 2021–2024 period. The data were analyzed through multiple linear regression with a panel data model. The results indicate that ZIS acceptance has a significant negative relationship with poverty levels, implying that higher ZIS collection and distribution can effectively contribute to poverty reduction. Meanwhile, school participation rates as an indicator of educational attainment show no significant impact on poverty reduction, suggesting that improvements in education quality and relevance are still needed to enhance its economic effect. Life expectancy, representing health indicators, demonstrates a significant negative influence, highlighting the essential role of better healthcare access and quality in reducing poverty. On the other hand, entrepreneurship, measured by the number of Micro and Small Enterprises (MSEs), exhibits a significant positive relationship with poverty, which may reflect challenges such as limited access to financing, low business literacy, and weak competitiveness among small entrepreneurs. These findings emphasize the importance of strengthening ZIS management, enhancing health services, and adopting sustainable strategies in education and entrepreneurship development. This study provides important insights for policymakers, zakat institutions, and communities in formulating effective strategies to accelerate poverty alleviation and achieve Sustainable Development Goal 1 in Indonesia.
Co-Authors Andi Chairil Furqan Arif Gunarsa Haryono P. Kamase Muliati Muliati Ni Nyoman Selviana Nina Yusnita Yamin Satriah Satriah