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Abstract

Rapid urbanization and land-use conversion have reduced the availability of Urban Green Spaces (UGS), making sustainable UGS management a major challenge in West Karawang District. Although Local Own-Source Revenue (PAD) has increased, the proportion of public UGS remains low, and the role of community participation in its management has not been extensively studied. This research utilizes a quantitative approach using an explanatory research method. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This research seeks to investigate how PAD and community participation impact sustainable UGS management. The findings reveal that PAD does not have a significant influence, whereas community participation has a positive and significant effect on UGS management. The two variables explain the variation in UGS management, with community participation identified as the most significant factor.

Keywords

Local Own-Source Revenue; community participation; public sector accounting; sustainable Urban Green Space management.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biographies

Fista Apriani Sujaya, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang.Indonesia

Dosen Akuntansi

Septiana Rahayu, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang.Indonesia

Dosen Akuntansi

How to Cite
Salsabila, B., Apriani Sujaya, F., & Rahayu, S. (2026). The Effect Of Local Original Income (Pad) And Public Participation On Sustainable Green Open Space (Rth) Management In West Karawang District: Akuntansi . Economics and Digital Business Review, 7(2), 697–710. https://doi.org/10.37531/ecotal.v7i2.4154
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