Hadiah Fitriyah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analysis of Accountability, Transparency and Internal Control over the Management of Village Fund Allocations in the Village Government of Klurak Candi Sidoarjo: Analisis Akuntabilitas, Transparansi serta Pengendalian Internal atas Pengelolaan Alokasi Dana Desa pada Pemerintah Desa Klurak Candi Sidoarjo Mufidatur Rohma; Hadiah Fitriyah
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.v21i1.1687

Abstract

General Background: Village financial management requires accountability, transparency, and internal control to ensure responsible management of public funds. Specific Background: The Klurak Village Government in Candi District, Sidoarjo Regency manages Village Fund Allocation within the village financial management process. Knowledge Gap: Previous research has examined accountability and transparency in village financial management, while this study develops the discussion by incorporating internal control into the analysis of Village Fund Allocation management. Aims: This study analyzes the implementation of accountability, transparency, and internal control in the management of Village Fund Allocation at the Klurak Village Government. Results: Using a qualitative approach, data were collected through interviews, observations, and documentation involving six informants consisting of village officials, a community representative, and an academic. Data were analyzed through data reduction, data presentation, conclusion drawing, and source triangulation. The findings accountability is implemented through planning, implementation, administration, reporting, and accountability stages. . Novelty: The study integrates accountability, transparency, and internal control within the analysis of Village Fund Allocation management in Klurak Village. Implications: The findings support continued improvement of financial administration, timely accountability reporting, and optimization of the official village website to broaden public access to financial information. Key Findings Highlights All financial management stages follow the applicable administrative procedures. Budget information is disclosed through BPD involvement, information boards, and social media. The inactive village website limits wider public access to financial information. Keywords : Village Fund Allocation, Accountability, Transparency, Internal Control, Public Financial Management
Informal Cost Planning and Control Realize Micro Retail Operational Cost Efficiency: Perencanaan dan Pengendalian Biaya Informal Mewujudkan Efisiensi Biaya Operasional Ritel Mikro Nadia Nurifayza Sufiyanti; Hadiah Fitriyah
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1712

Abstract

General Background: Micro, Small, and Medium Enterprises (MSMEs), especially traditional grocery stores, vitally distribute daily necessities in Indonesia. Specific Background: Facing limited capital, price fluctuations, and modern retail competition, these stores struggle with unstructured management accounting and manual recordkeeping. Knowledge Gap: Prior studies examined isolated methods like FIFO, target costing, or digital bookkeeping rather than comprehensive cost planning and control in micro-retail stores. Aims: This qualitative case study analyzes cost planning and control in achieving operational cost efficiency at Toko Pojok Lor, Gempol. Results: Using triangulated interviews, observations, and documentation analyzed via the Miles and Huberman model, findings show that informal cost planning estimates inventory needs, monitors stock, prioritizes fast-moving goods, and matches purchases to capital without written budgets. Direct supervision over procurement, stock checks, electricity savings, and consolidated transport controls costs, reduces waste, maintains cash flow, and achieves operational cost efficiency despite lacking systematic records. Novelty: This study reveals informal, experience-based, low-cost cost management in a peripheral grocery store. Implications: Findings enrich management accounting literature and guide simple MSME bookkeeping training. Highlights: Purchasing decisions rely on owner experience, daily stock monitoring, capital availability, alongside prioritizing fast-moving staple goods without written budgets. Direct owner supervision over inventory procurement, electricity usage, plus consolidated supplier trips prevents resource waste. Routine shelf inspections by employees combined with selective restocking maintain smooth cash flow alongside rapid working capital turnover. Keywords: Cost Planning, Cost Control, Operational Cost Efficiency, Management Accounting, Micro Retail MSMEs