{"id":"https://openalex.org/W7204654746","doi":"https://doi.org/10.61754/juralinus.v4i1.206","title":"Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency","display_name":"Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency","publication_year":2026,"publication_date":"2026-06-30","ids":{"openalex":"https://openalex.org/W7204654746","doi":"https://doi.org/10.61754/juralinus.v4i1.206"},"language":"en","primary_location":{"id":"doi:10.61754/juralinus.v4i1.206","doi":"https://doi.org/10.61754/juralinus.v4i1.206","is_oa":true,"landing_page_url":"https://doi.org/10.61754/juralinus.v4i1.206","pdf_url":"https://journal.icma-nasional.or.id/index.php/JURALINUS/article/download/206/175","source":{"id":"https://openalex.org/S5407055821","display_name":"Jurnal Akuntansi Publik Nusantara","issn_l":"3026-6157","issn":["3026-6157"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Publik Nusantara","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://journal.icma-nasional.or.id/index.php/JURALINUS/article/download/206/175","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5148609440","display_name":"Nita Hansita","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nita Hansita","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5148594611","display_name":"Novi Kristiani Saputri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novi Kristiani Saputri","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5148599491","display_name":"Muh. Nur","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muh. Nur","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063540477","display_name":"Yusuf Jaya Saputra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yusuf Jaya Saputra","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5122790272","display_name":"Supriyadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Supriyadi","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5148577069","display_name":"Reyhan Dzikriansyah Suanrno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767913","display_name":"STIE Enam Enam Kendari","ror":"https://ror.org/03x4v9v20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reyhan Dzikriansyah Suanrno Dzikriansyah","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari","institution_ids":["https://openalex.org/I4391767913"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4391767913"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"15","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9990000128746033,"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":0.9990000128746033,"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":0.000699999975040555,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budget-effectiveness","display_name":"budget effectiveness","score":0.8420000076293945},{"id":"https://openalex.org/keywords/budget-efficiency","display_name":"budget efficiency","score":0.9990000128746033},{"id":"https://openalex.org/keywords/rural-infrastructure","display_name":"rural infrastructure","score":0.5730000138282776},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.7490000128746033},{"id":"https://openalex.org/keywords/bombana-regency","display_name":"Bombana Regency","score":0.9819999933242798}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6793000102043152},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5896000266075134},{"id":"https://openalex.org/C2776650193","wikidata":"https://www.wikidata.org/wiki/Q264661","display_name":"Obstacle","level":2,"score":0.5449000000953674},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.4494999945163727},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.4438000023365021},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.4413999915122986},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.41370001435279846},{"id":"https://openalex.org/C2993022114","wikidata":"https://www.wikidata.org/wiki/Q1161355","display_name":"Fund raising","level":3,"score":0.3747999966144562},{"id":"https://openalex.org/C3018587665","wikidata":"https://www.wikidata.org/wiki/Q7268696","display_name":"Qualitative analysis","level":3,"score":0.3472999930381775},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.26260000467300415},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.25920000672340393},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2549000084400177}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.61754/juralinus.v4i1.206","doi":"https://doi.org/10.61754/juralinus.v4i1.206","is_oa":true,"landing_page_url":"https://doi.org/10.61754/juralinus.v4i1.206","pdf_url":"https://journal.icma-nasional.or.id/index.php/JURALINUS/article/download/206/175","source":{"id":"https://openalex.org/S5407055821","display_name":"Jurnal Akuntansi Publik Nusantara","issn_l":"3026-6157","issn":["3026-6157"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Publik Nusantara","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.61754/juralinus.v4i1.206","doi":"https://doi.org/10.61754/juralinus.v4i1.206","is_oa":true,"landing_page_url":"https://doi.org/10.61754/juralinus.v4i1.206","pdf_url":"https://journal.icma-nasional.or.id/index.php/JURALINUS/article/download/206/175","source":{"id":"https://openalex.org/S5407055821","display_name":"Jurnal Akuntansi Publik Nusantara","issn_l":"3026-6157","issn":["3026-6157"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Publik Nusantara","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8928999900817871,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"},{"score":0.6735000014305115,"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204654746.pdf","grobid_xml":"https://content.openalex.org/works/W7204654746.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4396878494","https://openalex.org/W7204127129","https://openalex.org/W3174017586","https://openalex.org/W7124864545","https://openalex.org/W7216076243","https://openalex.org/W4416822393","https://openalex.org/W4399261490","https://openalex.org/W2995106263","https://openalex.org/W4376057574","https://openalex.org/W3139048617"],"abstract_inverted_index":{"This":[0,21,95],"research":[1,22,50],"aims":[2],"to":[3,17,78,88,115],"determine":[4],"and":[5,9,41,69,119],"analyze":[6],"the":[7,29,37,55,58,67,72,98,106,110,120],"effectiveness":[8,68],"efficiency":[10,70],"of":[11,39,48,57,71,112],"village":[12,73,99],"fund":[13,74],"budgets":[14],"in":[15,36,76,82,123],"efforts":[16,77],"maintain":[18],"farm":[19],"roads.":[20],"uses":[23],"a":[24],"qualitative":[25],"descriptive":[26],"method":[27],"with":[28],"data":[30,35,43],"used":[31],"coming":[32],"from":[33],"primary":[34],"form":[38],"interviews":[40],"secondary":[42],"through":[44],"documentation.":[45],"The":[46],"results":[47,56],"this":[49],"show":[51],"that":[52,66],"based":[53],"on":[54],"analysis":[59],"previously":[60],"presented,":[61],"it":[62],"can":[63,85],"be":[64,86,89],"concluded":[65],"budget":[75,100],"improve":[79],"farming":[80],"roads":[81],"Anugrah":[83,124],"Village":[84,113],"said":[87],"efficient":[90],"but":[91],"still":[92,102],"less":[93],"effective.":[94],"is":[96,101,109],"because":[97],"limited":[103],"by":[104],"regulations,":[105],"obstacle":[107],"faced":[108],"lack":[111],"Funds":[114],"finance":[116],"all":[117],"programs":[118],"climate":[121],"conditions":[122],"Village.":[125]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-30T00:00:00"}