Jambi Accounting Review (JAR)
Vol 7 No 1 (2026): Jambi Accounting Review (JAR)

ANALISIS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DI KABUPATEN BATANGHARI (STUDI KASUS DESA SENGKATI BARU KECAMATAN MERSAM)

Putri, Syalila Suci (Unknown)
Nurjanah, Rahmah (Unknown)
Parmadi, Parmadi (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

The purpose of this study was to analyze the management of Village Funds in community empowerment in Sengkati Baru Village using qualitative and quantitative descriptive methods. The results showed that Village Fund Management in Sengkati Baru Village for the 2020–2024 period demonstrated highly effective performance, with a consistent 100% realization of the community empowerment budget. The main focus was allocated to the health sector, specifically accelerating stunting reduction, with a significant budget increase from IDR 59.2 million (2020) to IDR 267.3 million (2024). Although the efficiency ratio is categorized as very economical and community participation in village deliberations is high, the village faces challenges in the form of a halt in Village-Generated Revenue (PADes) since 2023 due to the cessation of PT DMP operations.

Copyrights © 2026






Journal Info

Abbrev

JAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen ...