{"id":"https://openalex.org/W4320714905","doi":"https://doi.org/10.31851/jmwe.v19i4.11008","title":"Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa","display_name":"Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa","publication_year":2023,"publication_date":"2023-01-31","ids":{"openalex":"https://openalex.org/W4320714905","doi":"https://doi.org/10.31851/jmwe.v19i4.11008"},"language":"id","primary_location":{"id":"doi:10.31851/jmwe.v19i4.11008","doi":"https://doi.org/10.31851/jmwe.v19i4.11008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31851/jmwe.v19i4.11008","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/11008/6946","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/11008/6946","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045347493","display_name":"Dwirini Dwirini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwirini Dwirini","raw_affiliation_strings":["Universitas Sriwijaya Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya Palembang","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006322017","display_name":"Meita Dwi Rahmawati","orcid":"https://orcid.org/0000-0002-2007-6120","observed_orcids":["https://orcid.org/0000-0002-2007-6120"]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meita Rahmawati","raw_affiliation_strings":["Universitas Sriwijaya Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya Palembang","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076861088","display_name":"Abukosim Abukosim","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abukosim Abukosim","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8857,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.86435738,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"19","issue":"4","first_page":"559","last_page":"568"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6209999918937683},{"id":"https://openalex.org/keywords/disclosure","display_name":"disclosure","score":0.5360000133514404},{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.8519999980926514},{"id":"https://openalex.org/keywords/community-welfare","display_name":"community welfare","score":0.8629999756813049},{"id":"https://openalex.org/keywords/village-financial-transparency","display_name":"village financial transparency","score":0.5},{"id":"https://openalex.org/keywords/rural-community-welfare","display_name":"rural community welfare","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.7143675684928894},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6472697257995605},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4018493890762329},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3507750928401947},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3495635390281677},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3284124732017517},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06085646152496338},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.05398964881896973},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31851/jmwe.v19i4.11008","doi":"https://doi.org/10.31851/jmwe.v19i4.11008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31851/jmwe.v19i4.11008","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/11008/6946","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31851/jmwe.v19i4.11008","doi":"https://doi.org/10.31851/jmwe.v19i4.11008","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31851/jmwe.v19i4.11008","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/11008/6946","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.7297000288963318},{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.41670000553131104}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320714905.pdf","grobid_xml":"https://content.openalex.org/works/W4320714905.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W3163874527","https://openalex.org/W4205915398"],"related_works":["https://openalex.org/W3200510327","https://openalex.org/W4388882142","https://openalex.org/W2887054239","https://openalex.org/W4206709648","https://openalex.org/W4400133793","https://openalex.org/W4409439303","https://openalex.org/W7202323627","https://openalex.org/W7172490950","https://openalex.org/W4380635576","https://openalex.org/W3011406402"],"abstract_inverted_index":{"ABSTRAK":[0],"Penelitian":[1],"ini":[2,50,76],"dilakukan":[3],"pada":[4,41],"masyarakat":[5,88,102,111,117],"Desa":[6,29,136],"Manggar":[7,146],"Raya":[8,147],"Kecamatan":[9],"Tanjung":[10,149],"Lago":[11,150],"Kabupaten":[12],"Banyuasin.":[13],"Tujuan":[14],"dari":[15,58,73],"Literature":[16,48,74,158,204,234],"Review":[17,49,75,159,205,235],"Pengaruh":[18],"Akuntabilitas,":[19,128],"Pengungkapan":[20,105],"dan":[21,65,79,133],"Pertanggungjawaban":[22,130],"Penggunaan":[23,131],"Keuangan":[24],"Dana":[25],"Terhadap":[26],"Kesejahteraan":[27,134],"Masyarakat":[28,135],"Indonesia":[30,68],"adalah":[31,51,77],"mereview":[32],"hipotesis":[33],"penelitian":[34,42],"pengaruh":[35],"antar":[36],"variabel":[37,92],"yang":[38,45,56,122],"akan":[39],"digunakan":[40,46],"selanjutnya.":[43],"Metode":[44],"dalam":[47,114],"dengan":[52,118],"metode":[53],"library":[54,208],"research,":[55],"bersumber":[57],"database":[59,216],"penyedia":[60],"jurnal":[61,66],"International":[62],"melalui":[63,69],"Proquest":[64,222],"ilmiah":[67],"Google":[70,228],"Scholar.":[71,229],"Hasil":[72],"akuntabilitas":[78],"pertanggungjawaban":[80],"penggunaan":[81,94],"keuangan":[82,95],"dana":[83,96,107],"desa":[84,89,97,103,108],"berpengaruh":[85,99],"terhadap":[86,100],"kesejahteraan":[87,101,116],"Indonesia.":[90,104],"Sedangkan":[91],"pengungkapan":[93],"tidak":[98],"pengelolaan":[106],"dapat":[109],"merangsang":[110],"lebih":[112],"berinovatif":[113],"meningkatkan":[115],"memanfaatkan":[119],"sumber":[120],"daya":[121],"ada":[123],"di":[124],"desa.":[125],"Kata":[126],"Kunci:":[127],"Pengungkapan,":[129],"Dana,":[132],"ABSTRACT":[137],"This":[138],"research":[139,185,209],"was":[140],"conducted":[141],"on":[142,174,250],"the":[143,157,161,169,175,184,188,207,215,242,251,258,262,270,283,298],"community":[144,284],"in":[145,196,202,289,297],"Village,":[148],"District,":[151],"Banyuasin":[152],"Regency.":[153],"The":[154,199,230],"purpose":[155],"of":[156,160,163,168,171,177,187,217,232,244,253,261,264,272,277,306],"Effect":[162],"Accountability,":[164,301],"Disclosure":[165,276],"and":[166,223,239,308],"Accountability":[167,303],"Use":[170,305],"Financial":[172],"Funds":[173],"Welfare":[176,311],"Indonesian":[178,224,254,273],"Village":[179,309],"Communities":[180],"is":[181,206,212,236],"to":[182,285],"review":[183],"hypothesis":[186],"influence":[189],"between":[190],"variables":[191],"that":[192,237],"will":[193],"be":[194,286],"used":[195,201],"further":[197],"research.":[198],"method":[200],"this":[203,233],"method,":[210],"which":[211],"sourced":[213],"from":[214],"international":[218],"journal":[219],"providers":[220],"through":[221,227],"scientific":[225],"journals":[226],"result":[231],"accountability":[238,240],"for":[241,304],"use":[243,263],"village":[245,265,278],"funds":[246,266],"have":[247],"an":[248],"effect":[249],"welfare":[252,271,292],"rural":[255,274],"communities.":[256,275],"While":[257],"variable":[259],"disclosure":[260],"does":[267],"not":[268],"affect":[269],"fund":[279],"management":[280],"can":[281],"stimulate":[282],"more":[287],"innovative":[288],"improving":[290],"people's":[291],"by":[293],"utilizing":[294],"existing":[295],"resources":[296],"village.":[299],"Keywords:":[300],"Disclosure,":[302],"Funds,":[307],"Community":[310]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-02-15T00:00:00"}