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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Hasanuddin Economics and Business Review Journal of Economic, Bussines and Accounting (COSTING) Jambura Accounting Review Tangible Journal Jurnal Ekuilnomi Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS JURNAL ECONOMINA Return : Study of Management, Economic and Bussines Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Research of Social Science, Economics, and Management Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Advances: Jurnal Ekonomi & Bisnis Multidisciplinary Indonesian Center Journal
Mahdalena Mahdalena
123Universitas Negeri Gorontalo.
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Dita Aulia Buata; Tri Handayani Amaliah; Mahdalena Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Susanty Ismail; Tri Handayani Amaliah; Mahdalena Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Pengaruh Literasi Keuangan dan Fear of missing out Terhadap Kesehatan Finansial pada Mahasiswa Akuntansi Marsa Mahmud; Mahdalena Mahdalena; Ronald Soemitro Badu
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.357

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan fear of missing out (FOMO) terhadap kesehatan finansial mahasiswa Jurusan Akuntansi Angkatan 2023 Universitas Negeri Gorontalo, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan teknik sampel jenuh, di mana data dikumpulkan melalui penyebaran kuesioner berskala Likert kepada 183 responden kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kesehatan finansial, sedangkan fear of missing out berpengaruh negatif dan signifikan terhadap kesehatan finansial. Kedua variabel tersebut juga terbukti berpengaruh signifikan secara simultan terhadap kesehatan finansial mahasiswa. Temuan ini menegaskan bahwa peningkatan pemahaman keuangan perlu diiringi dengan penguatan kontrol diri terhadap tekanan sosial digital agar kesehatan finansial mahasiswa dapat terjaga secara optimal.
Model Sistem Pengendalian Internal pada Usaha Kecil Fitria Djafar; Mahdalena Mahdalena; Amir Lukum
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.359

Abstract

Penelitian ini bertujuan merumuskan model pengendalian internal yang sesuai untuk usaha kecil melalui studi kasus di Toko Bangunan Setia Budi, Gorontalo. Kelemahan Sistem Pengendalian Internal (SPI) di toko tersebut memicu ketidaksesuaian material pada pelaporan SPT Tahunan berdasarkan SP2DK, khususnya terkait laporan aset (deposito) dan tarif pajak. Menggunakan pendekatan kualitatif eksploratif, data dihimpun melalui wawancara mendalam, observasi, dan dokumentasi, lalu dianalisis dengan model Miles & Huberman, Hasil penelitian menunjukkan kelemahan SPI bersifat sistemik pada seluruh komponen COSO. Sebagai solusi, penelitian ini merekomendasikan modifikasi lima komponen COSO yang adaptif untuk usaha kecil: (1) penguatan strategis pemilik: (2) penilaian risiko sederhana pada area kritis; (3) aktivitas pengendalian prioritas (rekonsiliasi rutin, otorisasi, dan review SPT); (4) optimalisasi informasi dan komunikasi; serta (5) pemantauan terintegrasi harian, mingguan, dan bulanan.
PERMASALAHAN PENGELOLAAN ASET DESA: TINJAUAN SISTEMATIS STUDI INDONESIA DAN LINTAS NEGARA Tiara Abdurahman; Tri Handayani Amaliah; Mahdalena Mahdalena
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.487

Abstract

Village asset management is a critical pillar in achieving effective governance and sustainable rural development. However, numerous studies indicate that asset management practices at the village level, both in Indonesia and other developing countries, continue to face significant structural and operational challenges. This study aims to identify and comparatively analyze the problems and solutions related to village asset management through a Systematic Literature Review (SLR) approach. The findings reveal that key challenges include unclear asset ownership status, weak asset administration, limited human resource capacity, inadequate infrastructure, low community participation, poor reporting discipline, barriers to digitalization, and misalignment of organizational objectives. This study contributes to the literature by offering a cross-country comparative perspective that enhances the understanding of critical success factors in village asset management and provides insights for improving governance practices in rural publik sektor management.
Co-Authors Aldi D. Komendangi Amir Lukum, Amir Andre Margo Daulima ANDRY ANDRY Ayu Rakhma Wuryandini Dewinta Durado Dita Aulia Buata Febri Matolodula Fitria Djafar Gracia Pretty Benufinit Haliah, Haliah Harun Blongkod I Luh Suryani Ikhlas Ul Aqmal Kristof Darmawan Gaho Marsa Mahmud Meike Abas Mentari Rizki Sawitri Pilomonu Moh Alamsyach Soleman Mohammad Fadel Tosan Muzdalifah Muzdalifah Ni Komang Ayu Lia Susanti Niswatin Nursia Suma Rio Monoarfa Ronald S. Badu Ronald S. Badu Sahmin Naholo Sahrul Ramadan Sa’diyah Nurshabrina Umar Sinta Oktavia Siti Pratiwi Husain Siti Radia Sitti Ta’mirullah A. Popalo Sofiah Kuhe Suci Rachmawati Yusuf Susanty Ismail Tiara Abdurahman Tiara Kuilim Tri Handayani Amaliah Tuli, Hartati Tyas Aswadina Poliyama Usman Victorson Taruh Zulkifli Bokiu