Publication Search

64,628 articles from 531 journals · 1,699 citations tracked

Showing 21-40 of 2,041

Analytics

Sari, Fitrah; Rahman, Ahmad Vajri; Mirsal

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the role of customer trust as a mediating variable in the relationship between digital marketing strategies and consumer behavior. As digital marketing evolves, companies are required not only to create engaging content but also to build strong trust to influence purchase intention, loyalty, and customer engagement. This research employs a systematic literature review (SLR) following PRISMA guidelines, selecting 52 empirical articles from reputable international databases such as Scopus, Web of Science, EBSCOhost, and ScienceDirect, published between 2015 and 2026. The analysis involved thematic and descriptive synthesis to assess the strength of digital marketing’s impact on customer trust and consumer behavior outcomes. The results indicate that digital marketing has a significant positive effect on customer trust formation (β=0.652; p<0.001). Customer trust functions as a partial mediator that strengthens the impact of digital marketing on purchase intention, loyalty, and engagement. The direct effect of digital marketing on consumer behavior is weaker when trust is not optimally established. These findings emphasize that effective digital marketing strategies must focus on transparency, security, credibility, and personalization to maximize consumer behavior outcomes. Practically, this study provides important implications for companies and digital marketing practitioners, highlighting that successful campaigns rely not only on content and visibility but also on the ability to build customer trust. The study also opens avenues for future research to examine more specific trust dimensions, including platform integrity, information quality, and social proof, within increasingly complex digital marketing contexts.

Fitriyana Fitriyana; Elvyani Nuri Harlawati Gaffar; Rizki Nurliana Astuti

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

Development of digital technology has brought very big change in the world of education especially in the teaching and learning process which is then expected to become more flexible, interactive and easy to access. but in reality digitalization progress also creates challenges in the form of the influence of algorithms low digital literacy and use Artificial Intelligence (AI) which is excessive in the learning process. Community Service Activities (PKM) carried out in order celebration National Education Day (Hardiknas) with a theme Digital Education; Key Opens the Gate Future Unlocked Algorithm. Activities are carried out and implemented via a webinar held and broadcast live via the Islamic Center of East Kalimantan YouTube channel on May 5, 2026. Methods of implementing activities using guided interactive discussions by a moderator and presenting competent speakers in their fields. Results of the discussion shows that technology is increasingly developing able to provide convenience in the process learning and increasing understanding participant regarding the importance of digital education, digital literacy influence of algorithms and usage Artificial Intelligence (AI) wiser in teaching and learning activities.

Zahwalia Putri; Suci Rahayu; Aulia Chintya Sari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Reproductive health is an aspect of health that still requires serious attention, particularly for women of reproductive age. Polycystic Ovary Syndrome (PCOS) is a hormonal disorder with a prevalence of 3.4% among women worldwide, yet it often goes undetected due to a lack of awareness. This community service activity aims to increase the knowledge of women of reproductive age regarding menstruation, PCOS, and the importance of early detection through an educational webinar titled “Hormone Talk: Exploring Menstruation, PCOS, and the Importance of Early Detection.” The event was held online via the Zoom Meeting platform on December 13, 2025, and was attended by over 100 participants, the majority of whom were female students. The evaluation method utilized pre-tests and post-tests analyzed using a Dependent T-test. The results showed a significant increase in the average knowledge score from 64.78 (pre-test) to 79.67 (post-test), with a difference of 14.89 points and a p-value of 0.000. This demonstrates that reproductive health educational webinars are effective in enhancing participants’ knowledge. It is hoped that this activity can serve as a model for sustainable digital-based health promotion interventions in efforts to improve reproductive health literacy among Indonesian women.

Shinta Palupi

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

Adi Maulana Putra Hidayat; Dhanar Intan Surya Saputra

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Sabila Sabila; Dellia Dellia; Nadiya Nadiya; Latifa Latifa; Zainal Abidin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

Agus Rahmat Santoso; Nizar Fahmy Maulana; Sudarmiatin Sudarmiatin; Yuli Soesetio

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service activity aims to improve the digital marketing capabilities of the ASAA Arpik snack MSME through the digitization of content on various digital platforms. The activity partner is the ASAA Arpik MSME owned by Siti Zulaikah located in Sukosari, Gondanglegi, Malang. The main problems faced by the partner include low marketing reach, the absence of a structured digital content ecosystem, suboptimal utilization of WhatsApp Business, the unavailability of a website and Google Business Profile, and the suboptimal use of Instagram, Facebook, TikTok Shop, and marketplaces as promotional and sales media. The implementation method is carried out through mentoring, training, and implementation of digital marketing strategies that include optimizing WhatsApp Business, creating a free Google Business Profile and website, developing a social media content strategy, developing TikTok Shop and marketplaces, and preparing a 30-day digital content calendar. In addition, an evaluation was conducted based on digital indicators such as the number of customer interactions, content reach, and increased sales potential. The results of the activity show that content digitization can improve the digital marketing readiness of MSMEs, strengthen brand identity, expand promotional reach, and increase opportunities for interaction and transactions with customers. This assistance is expected to help ASAA Arpik build a more integrated, consistent, and sustainable digital marketing system so that it can increase the competitiveness of MSMEs in the digital economy era.

Herlina Baro Lolu; Andreas Ariyanto Rangga; Paulus Mikku Ate

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

Sita Rofiana; Ahmad Faidlon; Diah Ayu Nurlaila; Fenti Novita Sari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

Farah Salsa Nabila; Yanto Haryanto; Bhakti Aryani; Fitria Dewi Rahmawati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Siti Aisyah; Mardiah Mardiah; Muhammad Khaibar Putra Adithia

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Nurfadillah Nurfadillah; Reza Maulana; Syahbudin Syahbudin

Switch : Jurnal Sains dan Teknologi Informasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The search and booking of boarding houses (kost) remain a significant challenge for newcomers in campus areas, particularly in Kelurahan Samata, home to UIN Alauddin Makassar, which admits approximately 15,000 new students annually. Many of these students come from outside the region and require temporary accommodation near the campus. This issue is primarily caused by limited access to information and the lack of an optimal system to support the search and booking process. Therefore, it is necessary to evaluate the level of user acceptance of the developed system. This study aims to analyze user acceptance of a boarding house search and booking information system in the case of Kelurahan Samata using the User Acceptance Testing (UAT) method. UAT is a testing approach used to determine whether a system meets user requirements, is accepted according to expected standards, and to identify the need for further improvements to ensure its feasibility for use. The UAT was conducted by end users, namely boarding house seekers and property owners/managers, by responding to 10 evaluation indicators: (1) ease of search, (2) time efficiency, (3) booking process, (4) geospatial search features, (5) completeness of information, (6) availability of suitable boarding houses, (7) accuracy of information, (8) ease of payment process, (9) check-in scheduling, and (10) navigation features for directions. The results of the User Acceptance Testing (UAT) indicate that the system achieved an average score of 87.77, suggesting that the system is highly acceptable and significantly facilitates users. These findings demonstrate that the system is well received by users, confirming that it functions effectively and is capable of accommodating all required functionalities.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Darni, Siti

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This activity aims to provide children at the Al-Riyadhoh Tenggumung Wetan Surabaya Islamic Boarding School (TPQ) on how to manage their time and energy during Ramadan to ensure a balance between learning and worship. The method used was descriptive with a qualitative approach and an Asset-Based Community Development (ABCD) approach. Data collection techniques were carried out through observation, interviews, and documentation. The results of the activity showed that the webinar and mentoring provided were able to increase the children's understanding and enthusiasm in managing their time between learning, worship, and rest during Ramadan. This activity also had a positive impact on increasing children's motivation to learn and discipline in carrying out daily activities. Therefore, good time and energy management is crucial to help children carry out learning and worship activities more effectively during Ramadan. In addition, this activity encourages the formation of positive habits, personal responsibility, and children's awareness to use their time productively and beneficially every day.

Hari Noer Fazri; Ina Najiyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.

Wahyu Aldino Saputra

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

Wahyu Aldino Saputra

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

Afika Mardiyana Nur Khasanah; Bambang Widarno

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management