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Determinants of Village Government Financial Performance: An Integrative Review from the Perspective of Agency Theory on Leadership, Governance and Internal Control: Faktor-Faktor Penentu Kinerja Keuangan Pemerintahan Desa: Tinjauan Integratif dari Perspektif Teori Agensi mengenai Kepemimpinan, Tata Kelola, dan Pengendalian Internal Akhmad Mulyadi
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.15747

General Background: Village financial management requires transparent, accountable, effective, and efficient governance because it involves public resources and financial accountability. Specific Background: Village government financial performance is associated with leadership, administrative capacity, public transparency, organizational culture, religiosity, inspection, delegation of authority, and internal control. Knowledge Gap: Previous empirical studies in Beji District report inconsistent findings regarding direct relationships among communication, leadership, education, and financial performance, indicating the need for an integrative synthesis. Aims: This study aims to synthesize three empirical studies on village financial performance, classify their determinants, compare significant and nonsignificant findings, interpret the results through Agency Theory, and develop an integrative conceptual model. Results: Using an Integrative Review, the study identifies three complementary mechanisms. Enabling mechanism comprises communication patterns and leadership style, with education level functioning as a moderator. Governance mechanism comprises public transparency, organizational culture, and official religiosity, all of which show significant relationships with financial performance. Control mechanism comprises inspection, delegation of authority, and internal control, which also show significant relationships. Communication patterns and education level do not show direct significant relationships, while education strengthens the communication–performance relationship and weakens the leadership–performance relationship. Novelty: The study integrates these determinants into enabling, governance, and control mechanisms within an Agency Theory framework. Implications: The model provides a conceptual basis for reducing information asymmetry, conflicts of interest, and opportunistic behavior in village financial management. Highlights: Leadership style shows a significant direct relationship with financial outcomes, while communication patterns do not. Education level operates as a moderator, strengthening one relationship and weakening another. Transparency, organizational culture, religiosity, inspection, delegation of authority, and internal control show significant relationships with the outcome. Keywords: Village Financial Performance, Agency Theory, Public Transparency, Internal Control, Integrative Review

Analysis of the Cost Accounting System for Control and Determination of Production Cost (at UMKM Kaoz Kaoz): Analisis Sistem Akuntansi Biaya Untuk Pengendalian dan Penentuan Harga Pokok Produksi (Pada UMKM Kaoz Kaoz)] Rusda Dewi Ainiyah; Akhmad Mulyadi
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1689

General Background: Small and Medium Enterprises require an adequate cost accounting system to control production costs and determine accurate cost of production. Specific Background: UMKM Kaoz Kaoz, a T-shirt printing business in Sidoarjo, has implemented cost recording but still relies on manual bookkeeping through Microsoft Excel. Knowledge Gap: Previous studies indicate that many MSMEs still face difficulties in applying systematic cost accounting and accurately determining production costs, while the specific implementation at UMKM Kaoz Kaoz requires further examination. Aims: This study analyzes the application of a cost accounting system for controlling and determining the cost of production at UMKM Kaoz Kaoz. Results: Using a qualitative case study approach, primary data were collected through direct observation and interviews with the owner, finance staff, and production staff. The findings show that the existing recording system remains simple and is not yet fully adequate. Several production costs were not appropriately allocated, including sewing and thread costs for plain T-shirts and direct labor and equipment depreciation for screen-printed T-shirts. Novelty: The study provides a case-based analysis of cost accounting practices and production cost determination at UMKM Kaoz Kaoz. Implications: Improving the accounting system, human resource competence, and allocation of production costs can support more accurate production cost determination and pricing decisions. Key Findings Highlights The business relies on Microsoft Excel for bookkeeping. Sewing, thread, labor, and equipment depreciation require proper treatment. Periodic evaluation supports raw-material and pricing control. Keywords: Cost Accounting System, Production Cost, Cost Control, Small And Medium Enterprises, Cost Of Production

Inspection Authority Delegation And Internal Control Predict Village Financial Performance: Inspeksi Pendelegasian Wewenang Dan Pengendalian Internal Memprediksi Kinerja Keuangan Desa Ayudya Wahyu Kinanti; Akhmad Mulyadi
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1727

General Background Local rural administrations manage substantial public funds requiring transparent and accountable governance frameworks. Specific Background Current regulatory developments, including rural cooperative budget reallocation programs, demand stringent supervision, clear task distributions, and robust monitoring mechanisms. Knowledge Gap Existing literature presents inconsistent findings regarding administrative delegation and rarely integrates these oversight variables within the context of recent budgetary reallocation policies. Aims This research examines how inspection routines, delegation of authority, and internal control systems determine the fiscal outcomes of local rural governments in Beji District. Results Based on quantitative analysis of 100 purposively sampled local apparatus, findings indicate that inspection routines, authority delegation, and internal control positively and significantly predict administrative fiscal outcomes. Notably, routine inspections exhibit the most dominant predictive strength among the evaluated factors. Novelty This study uniquely models these three administrative parameters simultaneously during the transitional implementation of mandatory cooperative fund reallocation programs. Implications Rural policymakers must prioritize routine compliance audits, clear organizational responsibilities, and systematic risk monitoring to secure transparent budgetary execution and prevent fund misappropriation. Highlights: • Routine administrative audits significantly secure public budget management transparency. • Clear task distribution among rural apparatus positively shapes accountability. • Systematic risk monitoring frameworks prevent misappropriation during policy transitions. Keywords: Rural Governance, Fiscal Transparency, Administrative Auditing, Organizational Accountability, Public Fund Management

Public Transparency Organizational Culture And Official Religiosity Predict Village Financial Performance: Transparansi Publik Budaya Organisasi Dan Religiusitas Aparatur Memprediksi Kinerja Keuangan Desa Dwi Riza Umami; Akhmad Mulyadi
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1728

General Background The delegation of administrative authority requires local rural governments to manage resources and public funds responsibly. Specific Background Open governance, strong workplace norms, and individual moral values theoretically minimize agency conflicts and prevent mismanagement within rural administrations. Knowledge Gap Previous empirical studies present inconsistent findings regarding whether information openness, institutional habits, and individual morality directly dictate rural fiscal outcomes without additional moderating variables. Aims This study examines how public transparency, organizational culture, and the religiosity of village officials determine the financial performance of rural governments in Beji District. Results Based on multiple linear regression analysis of 100 purposively sampled village officials, public transparency, organizational culture, and official religiosity positively and significantly drive local financial performance. Novelty This research integrates external informational openness, internal institutional norms, and individual moral beliefs into a single comprehensive predictive model for rural fiscal governance. Implications Rural policymakers must actively institutionalize open data access, foster collaborative workplace routines, and promote ethical religious values to secure accountable and responsible budgetary management. Highlights: • Open civic data access significantly drives local budgetary accountability. • Collaborative institutional norms positively dictate rural fiscal management outcomes. • Individual moral beliefs secure responsible resource allocation among administrators. Keywords: Public Transparency, Organizational Culture, Official Religiosity, Financial Performance, Village Government

Tax Education and Social Norms Shape Taxpayer Compliance in Indonesia: Pendidikan Pajak dan Norma Sosial Mempengaruhi Kepatuhan Wajib Pajak di Indonesia Mikail Nabil Jordan; Akhmad Mulyadi
Indonesian Journal of Islamic Studies Vol. 13 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i3.1823

General Background: Tax compliance remains a central concern in sustaining national fiscal stability and achieving revenue targets. Specific Background: In Indonesia, despite continuous reform and education efforts, voluntary tax compliance among individual taxpayers remains suboptimal, particularly within regional tax offices such as KPP Pratama Sidoarjo Utara. Knowledge Gap: Previous studies have not sufficiently integrated the behavioral dimensions of social norms and religiosity alongside tax education in explaining compliance variations. Aims: This study aims to examine how tax education, social norms, and religiosity collectively shape taxpayer compliance. Results: Using a quantitative method and multiple linear regression on data from 150 respondents, findings reveal that tax education and social norms significantly enhance compliance, while religiosity shows no statistical significance. Novelty: The study uniquely integrates the Theory of Planned Behavior with religious and sociocultural constructs to explain compliance patterns in an Indonesian context. Implications: Strengthening educational strategies and fostering positive social norms may serve as more effective tools for improving compliance than relying solely on moral-religious appeals. Highlights: Tax education and social norms significantly shape compliance behavior. Religiusity shows a non-significant relationship with compliance. Behavioral-based approaches outperform moral-based strategies in taxation. Keywords: Tax Education; Social Norms; Religiosity; Taxpayer Compliance; Behavioral Economics

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