Kajian Partisipasi Masyarakat dan Inovasi Digital dalam Mencegah Penyelewengan Dana Desa di Desa Tirowali

Alisa, Alisa and Rusli, Andika and Usman, Halim (2026) Kajian Partisipasi Masyarakat dan Inovasi Digital dalam Mencegah Penyelewengan Dana Desa di Desa Tirowali. Ratio: Reviu Akuntansi Kotemporer Indonesia, 7 (1). pp. 40-50. ISSN 2746-0061 (Submitted)

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Abstract

Msappropriation of village funds remains a significant issue in village governance. This study aims to analyze the influence of community participation and digital innovation in preventing the misappropriation of village funds in Tirowali Village. The research employed a quantitative approach using a survey of 90 respondents. The data were analyzed using multiple linear regression after the research instruments were declared valid and reliable. The results indicate that, partially,community participation does not have a significant effect, whereas digital innovation through the utilization of the Village Information System (SID) and Siskeudeshas a positive and significant effect. Simultaneously, both variables have a significant effect, as indicated by the Adjusted R² results. These findings emphasize that digital innovation plays a dominant role in enhancing transparency and accountability

Item Type:	Article
Contributors:	Contribution Contributors ID/NIDN/NIDK Teacher Rusli, Andika NIDN0909058103 Teacher Usman, Halim NIDN0909078705
Uncontrolled Keywords:	community participation; digital innovation; village funds; transparency; prevention of misappropriation
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Alisa Alisa Alisa
Date Deposited:	04 Aug 2026 06:53
Last Modified:	04 Aug 2026 06:53
URI:	http://repository.umpalopo.ac.id/id/eprint/6689

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