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(JES) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Quantitative Economics and Management Studies Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Interprof International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance Electronic Journal of Education, Social Economics and Technology J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE BAKIRA: Jurnal Pengabdian Kepada Masyarakat JEBD Indonesian Journal of Multidisciplinary Scientific Studies Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Economics & Financial Studies Advances in Taxation Research Journal of Islamic Finance and Accounting Research Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Veterinary Other

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FOMO PHENOMENON IN GEN Z INVESTMENT BEHAVIOR: COMPARISON OF CONVENTIONAL AND SHARIA INVESTMENT INSTRUMENTS Gladis Jelita; Laylan Syafina; Muhammad Lathief Ilhamy Nasution
Jurnal Ilmu Ekonomi dan Pembangunan Vol 26, No 1 (2026): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v26i1.117690

Abstract

This research analyzes the influence of Fear of Missing Out (FOMO) on the investment behavior of Gen Z and compares its manifestations in conventional and sharia investment instruments thru a descriptive qualitative approach with in-depth interviews. The research results show that FOMO drives more impulsive investment decisions in conventional instruments, primarily due to the urge to follow trends and a short-term profit orientation. On the other hand, in Sharia investments, the influence of FOMO tends to be more controlled due to ethical considerations, principles of prudence, and Sharia compliance. Financial literacy, particularly Sharia financial literacy, also plays an important role in moderating the influence of FOMO by enhancing the rationality and risk awareness of investors. These findings affirm that the characteristics of investment instruments and the level of financial literacy influence Gen Z's response to behavioral biases in investment decision-making.
Analysis of Production Cost Using the Full Costing Approach and Determining Selling Prices Using the Cost Plus Pricing Method at Ali Batagor Khairida Nur Rahmah; Nurwani Nurwani; Laylan Syafina
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.10115

Abstract

This study aims to analyze the selling price determination of Ali Batagor's business in Medan City using traditional methods, Full Costing, and Cost Plus Pricing. Using a descriptive qualitative case study approach, data were collected through interviews, observations, and documentation spanning a 30-day observation period to ensure data representativeness and minimize daily fluctuation bias. The revised application of the Full Costing method incorporating direct raw materials, imputed direct labor costs (BTKL) based on Medan's regional minimum wage (UMR), and fixed overhead through straight-line asset depreciation yields a more accurate Cost of Goods Sold (HPP) of Rp5,908 per portion (total daily production cost: Rp590,795 for 100 portions). This reveals that the current selling price of Rp5,000 per portion actually results in a daily operating loss of approximately Rp90,795 a condition of severe undercosting invisible to the owner under traditional pricing. Using the Cost Plus Pricing method with a 30% profit margin, the scientifically justified selling price is Rp7,680 per portion. A demand sensitivity analysis suggests that even a moderate price increase to Rp6,000–Rp7,000, combined with value bundling strategies, can move the business from structural loss into profitability without proportionally sacrificing sales volume. This study demonstrates that the integration of Full Costing and Cost Plus Pricing is critical for MSME financial sustainability, and that the most urgent managerial implication for culinary MSMEs is the recognition and quantification of non-cash costs.
Tinjauan Prosedur dan Pencatatan Akuntansi Penyaluran Dana Pensiun Pada Bpjs Ketenagakerjaan Kota Medan Berdasarkan Laporan Keuangan Bpjs Amita; Laylan Syafina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3364

Abstract

Penelitian ini bertujuan untuk meninjau prosedur dan pencatatan akuntansi penyaluran dana pensiun pada BPJS Ketenagakerjaan Kota Medan dengan mengacu pada laporan keuangan BPJS Ketenagakerjaan tahun 2022. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumen dan analisis laporan keuangan. Hasil penelitian menunjukkan bahwa prosedur penyaluran dana pensiun dilakukan secara terstruktur mulai dari verifikasi klaim peserta, pengesahan dokumen, hingga pencairan manfaat melalui perbankan. Pencatatan akuntansi menggunakan prinsip akuntansi berbasis akrual sesuai standar akuntansi pemerintah dan PSAK 24 tentang imbalan kerja. Secara umum, proses pencatatan telah sesuai dengan standar akuntansi, namun masih terdapat tantangan dalam hal transparansi penyajian dana manfaat pensiun.
Melampaui Kepercayaan Informal: Akuntansi Syariah dan Akuntabilitas Akad Bagi Hasil dalam Kontrak Muzara’ah di Pedesaan Indonesia Siska Melida Saragih; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 15 No 1 (2026): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v15i1.16119

Abstract

Muzara’ah-based agricultural partnerships remain common in rural Indonesia, yet they are often arranged orally and lack systematic financial records, reducing transparency and creating ambiguity in cost allocation and profit-sharing. This study analyzes the implementation of sharia accounting principles in muzara'ah practices in Raya Bayu Village, Simalungun Regency, and assesses their fairness, transparency, and accountability. Using a qualitative case study approach, data were collected through observation, semi-structured interviews, and documentation from fifteen informants: seven landowners, seven tenant farmers, and one farmer-group leader. Data were analyzed through reduction, display, and conclusion drawing, supported by triangulation and member checking. The findings show that muzara'ah practices substantively reflect sharia values, especially mutual consent, trust, and fair profit-sharing after deducting production costs. However, accounting practices remain simple, manual, inconsistent, and not equally accessible, so sharia accounting functions more as a value-based ethic than a fully developed procedure and needs simple shared records to strengthen accountability.
STRENGTHENING FINANCIAL GROWTH THROUGH FULL COSTING IMPLEMENTATION AND SALES MONITORING: A CASE STUDY ON BRICK MSME IN SUPPORTING SDGS 9 Widiya Wulandari; Annio Indah Lestari Nasution; Laylan Syafina
Jurnal Dinamika Ekonomi Syariah Vol. 13 No. 1 (2026): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v13i1.2110

Abstract

This study aims to analyze the implementation of the full costing method and sales monitoring practices and their implications for the financial growth of brick businesses in supporting the achievement of Sustainable Development Goals (SDGs) 9: Industry, Innovation, and Infrastructure. The study used a qualitative approach with an explanatory case study at the Jaya Family Brick Business in Karang Anyar Village, Serdang Bedagai Regency. Data were obtained through direct observation, in-depth interviews with the owner and core workers, and documentation of cost and sales records. The results showed that before the implementation of full costing, the calculation of the cost of goods manufactured was carried out simply and did not include all overhead cost components, especially the maintenance costs of production assets. After the calculation using the full costing method, the cost of goods manufactured increased from Rp251 to Rp258 per unit, which reflects the real cost conditions of the business. These findings indicate that the full costing method is able to provide more accurate cost information as a basis for determining selling prices and controlling profit margins. In addition, the practice of sales monitoring, which is still administrative and manual, has not been optimally utilized as a strategic decision-making tool, especially in controlling receivables, production planning, and inventory management. The integration of full costing-based costing and structured sales monitoring has proven crucial in strengthening financial control and supporting sustainable business growth. This study confirms that strengthening cost and sales management in traditional production MSMEs is a strategic step in increasing the competitiveness of small-scale industries and supporting the achievement of SDG 9
ANALISIS KINERJA KEUANGAN DAERAH DITINJAU DARI RASIO EFEKTIVITAS, EFISIENSI, KEMANDIRIAN DAN PERTUMBUHAN PADA BADAN PENDAPATAN DAERAH KABUPATEN LANGKAT TAHUN 2020–2025 M Abel Radifan Rifki; Nurwani; Laylan Syafina
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 2 AGUSTUS (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.29831

Abstract

Tujuan dari studi ini adalah untuk mengevaluasi kinerja finansial Badan Keuangan Daerah Kabupaten Langkat selama periode 2020 hingga 2025, dengan menggunakan indikator efektivitas, efisiensi, kemandirian, dan pertumbuhan pendapatan asli daerah (PAD) sebagai ukuran penilaian. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan memanfaatkan data sekunder yang bersumber dari Laporan Realisasi Anggaran (LRA) Kabupaten Langkat. Teknik analisis dilakukan melalui perhitungan setiap rasio keuangan daerah yang kemudian diinterpretasikan sesuai dengan kriteria penilaiannya. Hasil dari penelitian menunjukkan bahwa rata-rata indikator efektivitas mencapai 99,92%, yang menunjukkan bahwa kinerja keuangan tergolong cukup efektif. Rata-rata koefisien efisiensi sebesar 12,71% menandakan manajemen keuangan daerah dilakukan dengan sangat efisien. Di sisi lain, rasio kemandirian hanya sebesar 10,66%, sehingga menunjukkan bahwa kemampuan daerah dalam membiayai kebutuhannya sendiri masih tergolong rendah dan masih bergantung pada dana transfer dari pemerintah pusat. Rata-rata pertumbuhan pendapatan asli daerah (PAD) adalah 7,67%, meskipun angka tersebut mengalami fluktuasi setiap tahunnya. Secara keseluruhan, kinerja keuangan Kabupaten Langkat sudah cukup baik dalam hal efektivitas dan efisiensi, tetapi masih memerlukan peningkatan lebih lanjut terkait kemandirian dan stabilitas pertumbuhan pendapatan daerah (PAD).
Analisis Peran Literasi Keuangan, Pemasaran Digital dan Pembayaran Digital dalam Meningkatkan Pendapatan UMKM di Tanjung Morawa Ummi Azhany Husna Nasution; Laylan Syafina; Hendra Harmain
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6953

Abstract

Abstract This study aims to analyze the role of financial literacy, digital marketing, and digital payment in increasing the income of MSMEs in Tanjung Morawa District. This research uses a qualitative approach to explore the experiences, perceptions, and practices of MSME actors in managing their businesses amid the development of digital technology. Primary data were obtained through interviews with 20 MSME actors and analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results show that financial literacy plays an important role in helping MSME actors manage business finances through financial recording, capital management, and separation of personal and business finances. Digital marketing through social media and digital platforms helps expand market reach, attract new customers, and increase orders while reducing promotional costs. Meanwhile, digital payment through bank transfers, e-wallets, and QRIS provides convenience and efficiency in transactions, facilitates transaction recording, and supports increased sales. The findings indicate that financial literacy, digital marketing, and digital payment have complementary roles in supporting MSME income growth. The combination of proper financial management and digital technology utilization can help MSMEs improve business efficiency, expand markets, and strengthen business sustainability in Tanjung Morawa.
Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan di PT. Eriadi Fathur Rokhman Nurul Fikri Berutu; Laylan Syafina
Indonesian Journal of Multidisciplinary Scientific Studies Vol 4 No 4 (2026): Edisi Juni-Juli 2026
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STAI Raudhatul Akmal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33151/ijomss.v4i4.1103

Abstract

Penelitian ini bertujuan untuk menganalisis dan mensintesiskan hasil penelitian terdahulu mengenai pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan. Penelitian ini menggunakan metode literature review atau studi kepustakaan dengan memanfaatkan data sekunder berupa artikel ilmiah dari jurnal nasional maupun internasional yang relevan dengan motivasi kerja, disiplin kerja, dan kinerja karyawan. Literatur yang diperoleh diseleksi, dikelompokkan, dibandingkan, dan dianalisis secara deskriptif-kualitatif untuk mengidentifikasi pola, konsistensi, serta perbedaan hasil penelitian terdahulu. Hasil kajian menunjukkan bahwa motivasi kerja secara umum memiliki hubungan positif dengan kinerja karyawan. Motivasi yang tinggi dapat mendorong peningkatan produktivitas, kualitas, kuantitas, ketepatan waktu, efektivitas, serta inisiatif karyawan dalam melaksanakan pekerjaan. Disiplin kerja juga secara umum menunjukkan hubungan positif dengan kinerja melalui kepatuhan terhadap aturan, ketepatan waktu, tanggung jawab, dan konsistensi dalam menyelesaikan pekerjaan. Motivasi dan disiplin kerja memiliki keterkaitan yang saling melengkapi, di mana motivasi memberikan dorongan untuk bekerja, sedangkan disiplin memberikan struktur agar dorongan tersebut diwujudkan secara konsisten. Meskipun demikian, terdapat penelitian yang menunjukkan hasil tidak signifikan, sehingga pengaruh kedua faktor tersebut dapat dipengaruhi oleh kondisi organisasi, kepemimpinan, lingkungan kerja, dan faktor individual. Dengan demikian, peningkatan kinerja karyawan perlu dilakukan melalui penguatan motivasi dan disiplin secara terpadu.
Analisis Penerapan Sistem Informasi Akuntansi dan Internal Control dalam Optimalisasi Manajemen Persediaan Bahan Baku di Paten Bray Cafe Alvian Huda Pramana; Laylan Syafina; Nurwani
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 12 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation of the Accounting Information System (AIS) and internal controls in optimizing raw material inventory management at Paten Bray Caffee. This study employs a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation involving management and employees at Paten Bray Caffee. The results indicate that Paten Bray Caffee has implemented an application-based Accounting Information System for recording sales and inventory receipts. However, the application of the AIS for recording expenses and raw material inventory has not been optimized, as these processes are still conducted manually and lack real-time integration. Furthermore, internal controls over raw material inventory are not yet effective, as evidenced by the lack of a dedicated warehouse, the absence of routine physical inventory counts, and discrepancies between inventory records and physical conditions on-site. These conditions result in reactive and poorly planned raw material inventory management. This study concludes that optimizing raw material inventory management at Paten Bray Caffee requires the implementation of an Accounting Information System integrated with strong internal controls, supported by clear operational procedures and adequate human resource competencies
ANALYSIS OF CAPACITY BUILDING AND INTERNAL OVERSIGHT IN ENSURING ACCOUNTABILITY IN FUND MANAGEMENT Fanny Himla Rizqya Pasaribu; Laylan Syafina; Atika
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3375

Abstract

Purpose: This study addresses uneven personnel competence, irregular training, and the suboptimal use of SRIKANDI at the Pangkalan Susu Urban Village Office. It examines how personnel capacity building, internal oversight, and digital administration interact and complement one another in strengthening fund management accountability. Research Methodology: This qualitative case study, conducted in May 2026, employed in-depth interviews, direct observation, and document analysis involving three key informants the Head of the Urban Village, the Urban Village Secretary, and the administrative operator directly involved in administration, fund management, and internal oversight. Data were analyzed through reduction, presentation, conclusion drawing, and triangulation. Results: Capacity building enhanced personnel comprehension of financial procedures and digital administration, fostering systematic documentation and reliable reporting, while internal oversight reinforced these gains through monitoring. Nonetheless, administrative integration remained constrained by limited personnel, irregular training, and inconsistent SRIKANDI utilization. Conclusions: Accountability is strengthened through the integration of continuous personnel development, effective internal oversight, and adaptive digital administration; local governments should therefore prioritize competency programs, role clarity, internal controls, and sustained digital support. Limitations: This study was limited to one urban village office and three purposively selected informants; findings may not fully generalize to urban villages with differing institutional structures, administrative capacities, and governance arrangements. Contributions: Theoretically, this study shows accountability emerges from the interaction of organizational capacity, control mechanisms, and digital administration rather than reporting compliance alone; practically, it guides efforts to strengthen personnel competence, internal oversight, and digital-administration readiness.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Alvian Huda Pramana Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggun Pratiwi Anisa Suci Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Auzien Ziqri Hadi Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Delima Delima Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Diah Rizki Syahrani Nasution Dila Wandasari Dimas Syahputra Dina Maisyura Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Efri Islami Hasibuan Eliyana Sipahutar Elsa Putri Fadhilah, Gina Faisal Akbar Nasution Fanny Himla Rizqya Pasaribu Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Friska Fauziah Umardhi Friyadi Hamonangan Siregar Gina Fadhilah Gladis Jelita Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Rahmat Daim Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Isnaini Hasibuan Jihan Luthfi Aulia Juliana Nasution Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abel Radifan Rifki M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap Muhammad Hasan Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ridho Hidayat muhammad Syahbudi, muhammad Muhammad Yafizham Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nabillah Irbah Anjani Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Yenni Samri Julianti Nazwa Syahira Nesya Aulia Nidaul Husna Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina Nur Addnin Lubis NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Khafifah Tanjung Nur Laila Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nursantri Yanti Nurul Fikri Berutu Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Rahmi Hidayah Nasution Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Safa Rina Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Sakinah Zulfitri Salma Agita Sitepu Salsabila Salsabila Salwa Latipah Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Siregar, Ayu Lestari Siregar, Rodizah Siska Melida Saragih Siti Fatimah Az-Zahra Siti Saleha Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Sitompul, Imelda Sofia Anggreni Siagian Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syamsiar, Syamsiar Tambunan, Khairina Tessa Anggraini Topan Sahputra Ginting Tri Inda Fadhila Rahma Tri Kurniati Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Ummi Azhany Husna Nasution Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah