PENGARUH PEMBANGUNAN FISIK, PEMBERDAYAAN SDM, DAN PENGELOLAAN ASET TERHADAP EKONOMI DESA: Studi Desa Kebondowo, Kecamatan Banyubiru

Uni Masrochati Uliyah (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi AMA Salatiga, Indonesia)
Endang Purwanti (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi AMA Salatiga, Indonesia)
Maria Entina Puspita (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi AMA Salatiga, Indonesia)

Perwira Journal of Economics and Business (PJEB)
Vol 6 No 2 (2026)

This study aims to determine the effect of physical development, human resource empowerment and asset management on improving the village economy in Kebondowo Village, Banyubiru District. The research data were in the form of primary data with questionnaires to the community and village officials of Kebondowo, Banyubiru District. The data analysis method used validity test, reliability test, multiple linear regression analysis, t test, F test and coefficient of determination. The results showed that physical development and asset management partially had a significant effect on improving the village economy, while human resource empowerment did not have a significant effect on improving the village economy. In simultaneous testing, all independent variables were proven to have a significant effect on improving the village economy by 55.9%, the remaining 44.1% was influenced by other factors such as natural resources, advances in science and technology, public services and fiscal decentralization.