Owner : Riset dan Jurnal Akuntansi
Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025

Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia

Febryana, Annisa Nabila (Unknown)
Tenripada, Tenripada (Unknown)
Parwati, Ni Made Suwitri (Unknown)
Furqan, Andi Chairil (Unknown)



Article Info

Publish Date
30 Sep 2025

Abstract

This study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Based on 1.841 villages in Central Sulawesi using Fixed Effect Regression, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district center

Copyrights © 2025






Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...