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

THE EFFECTIVENESS OF THE DIRECT CASH ASSISTANCE (BLT) PROGRAM IN SEBAPO VILLAGE, MESTONG SUB-DISTRICT, MUARO JAMBI REGENCY

Fadhillah, Resky (Unknown)
Indrawijaya, Sigit (Unknown)
Isnaeni, Nurida (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

The Village Fund Direct Cash Assistance Program (Bantuan Langsung Tunai Dana Desa/BLT Dana Desa) is one of the government policies aimed at poverty alleviation and social protection for rural communities. However, in its implementation in Sebapo Village, Mestong District, Muaro Jambi Regency, there has been a decline in the number of BLT beneficiaries over time. This study aims to analyze the effectiveness of the Village Fund BLT program and to identify the factors influencing the decrease in the number of BLT beneficiaries in Sebapo Village. This research employs a qualitative approach with a descriptive method. Data were collected through interviews, observation, and documentation involving village government officials and community members who received BLT. The results indicate that the implementation of the Village Fund BLT program in Sebapo Village has been relatively effective in terms of targeting accuracy and distribution mechanisms. However, the decline in the number of BLT beneficiaries is influenced by several factors, including limited allocation of the Village Fund BLT budget, stricter beneficiary selection to avoid overlapping assistance, limited beneficiary quotas at the neighborhood level, suboptimal socialization to the community, and policy adjustments in response to changes in the socio-economic conditions of the community. The decrease in the number of BLT beneficiaries is not due to a reduced need among the community, but rather reflects policy adjustments and program management to comply with prevailing regulations

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 ...