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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JURNAL LINTAS KARSA
Nur Fadilah
Universitas Islam Negeri Palopo
Arts Economics, Econometrics & Finance Education Engineering Social Sciences

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Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Dana Desa: Kepuasan Masyarakat Desa Waetuo Andini Dwi Cahyani; Nur Hikmah R; Nurul Azani Misbah; Muh. Ikram S; Nur Fadilah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6197

Abstract

This study aims to examine the effect of accountability and transparency in village fund management on the level of public trust in Waetuo Village, Malangke Barat District, North Luwu Regency. Public trust is one of the most important indicators of the success of village governance, particularly in the management of village finances derived from village funds. Therefore, the application of accountability and transparency. This research uses a quantitative approach with a survey method. The sampling technique applied is proportional random sampling, involving 87 respondents from the Waetuo Village community. Research data were collected through closed-ended questionnaires developed based on indicators of accountability, transparency, and public trust. The collected data were analyzed using multiple linear regression analysis. The results of the analysis show that both partially and simultaneously, accountability and transparency have a positive and significant effect on the level of public trust. This finding indicates that the better the implementation of accountability and transparency in village fund management, the higher the level of public trust in the village government. The coefficient of determination of 36.7% indicates that accountability and transparency variables are able to explain variations in public trust, while the remaining percentage is influenced by other factors outside the research model. These findings confirm that accountability and transparency are essential factors that must be continuously improved to build and maintain public trust in village governan.  
From Lens to the World: Documentary Video as a Catalyst for Promoting the Potential of Remote Villages Nur Apriani Buluatie; Hardianto; Ade Harni; Muh. Faldi; Arnanda Mardatillah; Alya Andriani; Nurul Maghfirah Adil; Alya Amelia; Aisa; Nur Fadilah; Masita; Sartika Usman; Kardiman; Yusriandi Achmad
Jurnal Lintas Karsa Vol. 2 No. 01 (2025): Jurnal Lintas Karsa (November 2025)
Publisher : S1 Teknik Mesin Fakultas Teknik. Universitas Negeri Surabaya Gedung A6 Kampus UNESA Ketintang Surabaya 60231

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Abstract

ABSTRACT This community service activity aims to introduce the potential of Kanna Utara Village, Basse Sangtempe Subdistrict, Luwu Regency, through a documentary video as a promotional medium based on the Asset-Based Community Development (ABCD) approach. The program was implemented from July 7 to August 20, 2025, involving the village government, community leaders, and residents as key partners. The process included identifying potential, formulating expectations, designing, producing videos, and reflecting on sustainability. The outcome of the activity was a 6-minute documentary video showcasing the natural, agricultural, and cultural potential of the village, which successfully raised public awareness of the importance of digital promotion. The program also formed a village media team as a sustainability effort. The use of documentary videos proved to be an effective catalyst for promoting the potential of remote villages and strengthening a positive image based on local assets. Keywords: Village promise; local potential; ABCD method
Co-Authors Ade Harni Aisa Alya Amelia Alya Andriani Andini Dwi Cahyani Arnanda Mardatillah Hardianto Kardiman Masita Muh. Faldi Muh. Ikram S Nur Apriani Buluatie Nur Hikmah R Nurul Azani Misbah Nurul Maghfirah Adil Sartika Usman Yusriandi Achmad