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All Journal Value: Jurnal Manajemen dan Akuntansi
Ai Fitri Mahmudah
Cipasung University, Tasikmalaya
Humanities Economics, Econometrics & Finance Social Sciences

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Akuntabilitas Pengelolaan Dana dalam Sistem Bisnis Kolektif Paket G2 di Desa Jayamukti Ai Fitri Mahmudah; Retno Dyah Pekerti
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8631

Abstract

In the midst of the rapid development of rural community business ecosystems, the "Paket G2" multilayer collective in Jayamukti Village faces the challenge of maintaining financial accountability and mitigating operational risks within a non-digital framework. This study analyzes the mechanisms of fund management, accountability practices, and risk mitigation strategies using a qualitative case study approach. Data was collected through in-depth interviews with 11 informants, participatory observation, and internal document analysis, processed using NVivo 12 to map agency accountability dynamics. The results demonstrate that Paket G2 operates through a "hybrid system," where transparency is achieved via physical ledger cards and buffer pricing as formal instruments, reinforced by informal control mechanisms based on social capital such as trust and reputation. However, the study identifies a need for SOP formalization to prevent moral hazard. The implications of this study propose an adaptive internal control framework that integrates traditional instruments with social values, offering a governance alternative for rural community business entities without relying solely on digital transformation.
Co-Authors Retno Dyah Pekerti