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Journal : Academia Open

SISKEUDES for Transparency and Accountability in Village Financial Management: SISKEUDES untuk Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Manik, Azizah Zaniana; Nasution, Annio Indah Lestari; Nasution, Yenni Samri Juliati
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11494

Abstract

Background (General): Village governments in Indonesia play a strategic role in managing public finances to support local development, yet manual financial reporting often results in inefficiency, errors, and weak accountability. Background (Specific): To address this, the Indonesian Financial and Development Supervisory Agency (BPKP) introduced the Village Financial System (SISKEUDES) as a digital tool for financial planning, execution, and reporting. Knowledge Gap: While prior studies confirm SISKEUDES’ benefits in digitally advanced regions, its effectiveness in rural areas with limited infrastructure and low digital literacy remains underexplored. Aim: This study examines the role of SISKEUDES in enhancing the quality, effectiveness, and accountability of financial management in Lae Nuaha Village. Results: Findings show that SISKEUDES improved report quality through greater relevance, reliability, comparability, and understandability; reduced reporting duration from two weeks to three days; and strengthened accountability both vertically to government authorities and horizontally to the village community. Novelty: Unlike existing research, this study highlights implementation in a low-resource context, revealing that digitalization remains effective despite infrastructure and literacy challenges. Implications: The study contributes to good governance and new public management discourse, offering practical insights for policymakers to expand SISKEUDES with supportive infrastructure and capacity building in rural areas.Highlight : SISKEUDES improves village financial report quality. Reporting becomes faster and more effective. Accountability increases to government and community Keywords : SISKEUDES, Village Finance, Financial Report Quality, Effectiveness, Accountability
Break Event Point (BEP) Analysis in Determining Service Prices at Duta Laundry Business: Analisis Titik Impas (BEP) dalam Penetapan Harga Layanan di Usaha Laundry Duta Novia, Raisyah Arta; Nasution, Juliana; Nasution, Yenni Samri Juliati
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11920

Abstract

General Background: The rapid growth of laundry services in urban Indonesia reflects increasing consumer demand for convenience, yet many micro-enterprises lack structured financial planning. Specific Background: Duta Laundry, a micro-scale service provider, sets prices based on market observation without applying analytical tools such as Break Even Point (BEP) analysis. Knowledge Gap: Prior studies on BEP in laundry businesses often overlook integration with daily service volume, month-to-month performance, and strategic pricing implications. Aims: This study analyzes the application of BEP to determine service price feasibility, evaluate sustainability, and provide strategic recommendations for micro-enterprises. Results: Findings indicate Duta Laundry’s BEP is reached at 107 transactions (749 kg) or Rp2,675,000 revenue per month, far below the realized 600 transactions (4,200 kg), indicating profitability. Comparative analysis shows May incurred a Rp710,000 loss due to high variable costs, while June achieved a Rp3,710,000 profit after cost efficiency improvements. Novelty: The study integrates BEP calculation with actual operational data, monthly performance comparison, and direct linkage to pricing and efficiency strategies. Implications: Implementing BEP in micro-service enterprises enhances data-driven decision-making, improves cost control, and supports sustainable competitiveness in volatile markets.Highlight : Determine the minimum service volume to avoid losses. Cost efficiency affects profits and business continuity. Data-based pricing increases competitiveness. Keywords : Break Even Point, Duta Laundry, Service Price, Cost Efficiency, Business Sustainability
Co-Authors Aditya Gede Pratama AHMADI Aini, Rija Akmal Akmal Andri Soemitra Anjani, Dina Aqwa Naser Daulay Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Aritonang, Solahuddin Arnasyah, Indah Dwi Arnida Wahyuni Lubis Asmuni Asmuni Asra, M Rifki Atika Atika Aulia, Mahani Faiza Azhari Akmal Tarigan Aziva, Zahra Bambang Sugiharto Batubara, Khairul Faiz Budi Harianto, Budi Candra, Jeki Damanik, Nursapa Indah Damayanti, Putri Merry Dhian Rosalina, Dhian Erianto, Ridho Fahmi Fauzi Faizin, Mu'adil Fatika, Siti Fatimah Zahara Fazhillah, Audi Firdaus Firdaus Fitri Amalia Ghifari, Abu Dzar Al Habibi, Adnan Hanin, Haya Fadiyah Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Harmain Hilmi, Hafizh Husna, Rifdah Nur ilham khairi, ilham Indradewa, Rhian Jambak, Arya Neta Adinda Juliana Nasution K, Kamilah Karo Karo, Robby Adriano Khairil Ihsan Kusmilawaty, Kusmilawaty Laila Maisaroh Laylan Syafina Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nurul Rafiqoh Lubis, Septiana Sara M. Iqbal Maisyaroh, Tetti Manik, Azizah Zaniana Marbun, Astri Novia Marliyah, Marliyah Martua Hsb, Rahmat Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Miranty, Fadilla Muhammad Andi Prayogi Muhammad Fikri Muhammad Ilham Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Yafiz, Muhammad Muliani, Siska Munthe, Yusromuin Musfirah, Aisyah Fithri Mutiara, Mutiara Manalu Mutthaqin, Muhammad Satrya Nabila, Fatya Nasution, Annio Indah Lestari Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia Nayla Hadisti Nazli, Putri Ningtias, Sinar Ayu Novia, Raisyah Arta Nst, Aida Ulviani Nur Fadhilah Ahmad Hasibuan Nur, Dara Lutfiah Nur, Mukhlish Muhammad Nurfi, Indah Nurhasanah, Upik Nurhayati Nurhayati Nurhudawi, Nurhudawi Nurlaila Nurlaila Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri, Hanifah Restu Putri, Tasya Alya Rahma Fitria Rahmah, Nuzulliah Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan, Dony Tri Rambe, Meisyah Rangkuty, Fathia Mawaddah Ritonga, Mirwansyah Ritonga, Wardoni Hikman Rohmadi Rohmadi Rozika, Aura Tania Sagala, Putri Wulandini Salwa, Fany Saparuddin Siregar Saragih, Siti Ramadhani Sari Wahyuni Sari, Aida Malan Sari, Khasnita Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Lukman Hakim Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Retnawati Siti Asiam Sitio, Ayu Lestari Situmorang, Harudini Nizar Suhardiman Suhardiman Sultoni, Ahmad Alauddin Syahfitri , Ananda Syakir, Ahmad Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Ayu Wulandari S. Tuti Anggraini Ujung, Siti Khoiriyah Karina Venny Fraya Hartin Nst Wahyu Syarvina Wandasari, Dila Windari, Fitri Yuannisa, Rizka Adlia Yunisa, Widya Yunus, Hesty Ananta Yusrizal Yusrizal Zain, R. Dedy Chairil Zainur, Zainur Zakia, Maulida Ummi Zannah, Izzatul Zulferry, Diva Mumtazah Putri