https://www.journals.lppm-sukma.id/index.php/ilman <p><strong>ISSN <a href="https://issn.brin.go.id/terbit/detail/1517044308" target="_blank" rel="noopener">2615-2932</a> (online) | ISSN <a href="https://issn.brin.go.id/terbit/detail/1389783407">2355-1488</a> (print)<br />Jurnal ILMAN (Jurnal Ilmu Manajemen)</strong> ISSN <a href="https://issn.brin.go.id/terbit/detail/1389783407">2355-1488</a> (print), ISSN <a href="https://issn.brin.go.id/terbit/detail/1517044308" target="_blank" rel="noopener">2615-2932</a> (online) is a peer-reviewed open-access journal. The journal invites scientists throughout the world to exchange and disseminate in the areas of HR and Organizational Management, Financial Management, Marketing Management, and other management science topics.<br /><strong>Jurnal ILMAN (Jurnal Ilmu Manajemen),</strong> publishes 3 times a year, namely:<br />1. <strong>February</strong> (No 1),<br />2. <strong>June</strong> (No 2), and<br />3. <strong>October</strong> (No 3).<br /><strong>Jurnal ILMAN (Jurnal Ilmu Manajemen) </strong>indexed by: <a href="https://sinta.kemdikbud.go.id/journals/profile/8465">Science and Technology Index (Peringkat SINTA 6)</a> | <a href="https://garuda.kemdikbud.go.id/journal/view/26136">Portal Garuda</a> | <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=10.35126&amp;search_type=kws&amp;search_field=full_search&amp;and_facet_source_title=jour.1377549">Dimensions</a> </p> Sekolah Tinggi Ilmu Manajemen Sukma en-US Jurnal ILMAN (Jurnal Ilmu Manajemen) 2355-1488 <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to <a href="http://opcit.eprints.org/oacitation-biblio.html" rel="license">The Effect of Open Access</a>).</li> </ol> https://www.journals.lppm-sukma.id/index.php/ilman/article/view/984 <p>Hasil penelitian menunjukkan bahwa secara parsial, alokasi dana desa (X₁) berpengaruh signifikan terhadap kepuasan masyarakat dengan nilai t hitung sebesar <strong>2,503</strong>, lebih besar dari t tabel sebesar <strong>1,984</strong><strong>,</strong> dan nilai signifikansi sebesar <strong>0,014</strong> (p &lt; 0,05). Artinya, pengelolaan dana desa yang tepat sasaran dan sesuai perencanaan mampu meningkatkan kepuasan masyarakat. Variabel akuntabilitas desa (X₂) juga berpengaruh signifikan terhadap kepuasan masyarakat, ditunjukkan oleh nilai t hitung sebesar <strong>7,186</strong><strong> &gt; 1,984</strong> dan nilai signifikansi sebesar <strong>0,000</strong>. Hal ini membuktikan bahwa semakin baik transparansi dan pertanggungjawaban pemerintah desa, maka tingkat kepuasan masyarakat juga meningkat. Secara simultan, alokasi dana desa dan akuntabilitas desa berpengaruh signifikan terhadap kepuasan masyarakat dengan nilai <strong>F hitung sebesar 45,273</strong> lebih besar dari F tabel<strong> 3,09, </strong>dan signifikansi sebesar<strong> 0,000</strong> (p &lt; 0,05). Koefisien determinasi (R Square) sebesar <strong>0,483</strong> menunjukkan bahwa 48,3% variasi dalam kepuasan masyarakat dapat dijelaskan oleh variabel alokasi dana desa dan akuntabilitas desa. Sementara sisanya, sebesar 51,7%, dipengaruhi oleh faktor lain yang tidak dikaji dalam penelitian ini, seperti partisipasi masyarakat, transparansi, dan kualitas pelayanan publik.</p> Putri Sundari Riny Viri Insy Sinaga Radiah Radiah Fahri Alamsyah Copyright (c) 2026 Putri Sundari, Riny Viri Insy Sinaga, Radiah Radiah, Fahri Alamsyah https://creativecommons.org/licenses/by-sa/4.0 2026-10-30 2026-10-30 14 2 1 13 10.35126/ilman.v14i2.984