https://nscpolteksby.ac.id/ejournal/index.php/acfis <p>Jurnal of Applied Accounting and Finance Science is jurnal of accounting&nbsp;studies</p> Politeknik NSC Surabaya en-US Journal of Applied Accounting and Finance Science 2614-0896 https://nscpolteksby.ac.id/ejournal/index.php/acfis/article/view/407 <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> Yustin Nur Faizah Moh Toyyib Copyright (c) 2025 Journal of Applied Accounting and Finance Science 2025-04-08 2025-04-08 7 1 10.62045/acfis.v7i1.407