JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026

Mengukur Efisiensi Dana Desa terhadap Sosial Ekonomi: Pendekatan Metode Ganda

Azhari Azhari (Universitas Islam Kebangsaan Indonesia)



Article Info

Publish Date
30 Jun 2026

Abstract

Village fund management constitutes a strategic initiative aimed at addressing issues related to poverty and unemployment at the local level. However, numerous villages continue to encounter difficulties in optimizing the efficiency of fund utilization, which is anticipated to yield significant socioeconomic impacts. This study seeks to evaluate the efficiency of village funds and to analyze the correlation between various input variables and output indicators, specifically poverty and unemployment levels. The methodological approach employed in this research is Data Envelopment Analysis (DEA) to assess efficiency, followed by linear regression to investigate the relationships among the variables. The findings indicate a notable variation in the efficiency of village fund utilization, which positively contributes to the alleviation of poverty and unemployment. These results underscore the necessity for a participatory approach and the development of more adaptive policies in village fund management to achieve sustainable outcomes and enhance community welfare.

Copyrights © 2026






Journal Info

Abbrev

JAEMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen ...