https://nscpolteksby.ac.id/ejournal/index.php/acfis/issue/feed 2025-04-08T03:44:31+00:00 Anis Nur Chabibah p3m@nscpolteksby.ac.id Open Journal Systems <p>Jurnal of Applied Accounting and Finance Science is jurnal of accounting&nbsp;studies</p> https://nscpolteksby.ac.id/ejournal/index.php/acfis/article/view/407 2025-03-17T07:03:32+00:00 Yustin Nur Faizah faizah.yustin@gmail.com Moh Toyyib moh.toyyib9@gmail.com

<p>Poverty remains a significant challenge in Indonesia, with 9.82% of the population classified as poor in 2018. To address this issue, the Kota Tanpa Kumuh (Kotaku) program was launched to revitalize slum areas through infrastructure development and economic empowerment initiatives, including revolving funds managed by the Village Financial Management Unit (UPK). This study employs a qualitative descriptive approach to examine UPK’s fund management in Kudubanjar Jaya. The findings highlight administrative shortcomings and fund misallocation, which hinder the program’s ability to effectively support community business initiatives. Strengthening financial accountability is crucial to enhancing the program's overall impact.</p>

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