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All Journal Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Public Policy Review
Fitriyah , Hadiah
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimizing Village Accountability Through SISKEUDES Financial System Implementation Anggraeni, Marita; Fitriyah , Hadiah
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1395

Abstract

Law no. 6 of 2014 mandates village government accountability, leading to the creation of the Village Financial System (SISKEUDES) by BPKP. This study investigates SISKEUDES implementation in Kepunten Tulangan Sidoarjo Village, focusing on APBDes (Village Budget) accountability. Using qualitative methods, including observation, interviews, and documentation, data were collected from key informants. Findings reveal SISKEUDES significantly enhances accountability and transparency, aiding efficient financial management and timely reporting. This research underscores the importance of technological solutions in improving local governance and promoting transparency. Highlight: echnology Boosts Accountability: SISKEUDES enhances village government financial transparency. Research Methods: Employed qualitative techniques including observation and interviews. Governance Efficiency: SISKEUDES facilitates efficient financial management and transparency. Keywoard: SISKEUDES, Accountability, Transparency, Local Governance, Financial Management
Company Characteristics, Profitability, and Financial Performance Through Corporate Social Responsibility: Karakteristik Perusahaan, Profitabilitas, dan Kinerja Keuangan Melalui Tanggung Jawab Sosial Perusahaan Hanis, Priyanka Anisa; Fitriyah , Hadiah
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1265

Abstract

Background: Financial performance is vital for assessing a company's sustainability, influenced by various internal factors. Specific Background: Although Corporate Social Responsibility (CSR) is recognized as significant, its mediating role between company characteristics and profitability on financial performance remains underexplored. Knowledge Gap: Existing studies inadequately address CSR's interaction with these variables in manufacturing contexts. Aims: This research investigates CSR's mediating capacity in the relationship between company characteristics (size, leverage, board composition) and profitability on financial performance. Results: Employing quantitative methods and purposive sampling, findings show that company size, board of commissioners, and profitability do not significantly affect financial performance, while leverage and CSR do. Additionally, profitability positively influences CSR, but other characteristics do not. CSR mediates the relationship between profitability and financial performance but not the others. Novelty: This study enhances understanding of CSR's mediating role, focusing on specific company characteristics and profitability. Implications: The results highlight the importance of CSR initiatives for improving financial performance, offering valuable insights for corporate managers and policymakers. Highlights : CSR mediates profitability's relationship with financial performance. Company size and board composition do not impact financial performance. Leverage significantly affects financial performance and CSR. Keywords: Corporate Social Responsibility, Financial Performance, Profitability, Company Characteristics, Leverage
Optimizing Village Accountability Through SISKEUDES Financial System Implementation: Optimalisasi Akuntabilitas Desa Melalui Implementasi Sistem Keuangan SISKEUDES Anggraeni, Marita; Fitriyah , Hadiah
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1395

Abstract

Law no. 6 of 2014 mandates village government accountability, leading to the creation of the Village Financial System (SISKEUDES) by BPKP. This study investigates SISKEUDES implementation in Kepunten Tulangan Sidoarjo Village, focusing on APBDes (Village Budget) accountability. Using qualitative methods, including observation, interviews, and documentation, data were collected from key informants. Findings reveal SISKEUDES significantly enhances accountability and transparency, aiding efficient financial management and timely reporting. This research underscores the importance of technological solutions in improving local governance and promoting transparency. Highlight: echnology Boosts Accountability: SISKEUDES enhances village government financial transparency. Research Methods: Employed qualitative techniques including observation and interviews. Governance Efficiency: SISKEUDES facilitates efficient financial management and transparency. Keywoard: SISKEUDES, Accountability, Transparency, Local Governance, Financial Management
Internal Control Practices for Cash and Receivable Management: Praktik Pengendalian Internal untuk Pengelolaan Kas dan Piutang Fitriyah , Hadiah; Muhlishoh, Selvia Umi
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1501

Abstract

General Background Cash and trade receivables represent critical current assets that determine organizational liquidity and financial stability. Specific Background Many organizations experience administrative weaknesses that lead to delayed collections and uncollectible accounts due to inadequate internal control procedures. Knowledge Gap Limited empirical evaluations describe how internal control systems for cash receipts and receivables are implemented and assessed in specific operational contexts. Aims This study aims to evaluate the procedures, documentation, and monitoring mechanisms applied in managing cash and receivables and to identify strengths and weaknesses within the existing system. Results Using a descriptive qualitative approach through observation, interviews, and document analysis, the findings indicate that basic controls such as authorization, recording, and segregation of duties are implemented, yet several weaknesses remain, including incomplete documentation and inconsistent supervision that may increase collection risk. Novelty The study provides a case-based evaluation combining procedural review with practical accounting perspectives in daily financial operations. Implications The results suggest the need for structured documentation, consistent monitoring, and standardized control procedures to support reliable cash flow and receivable management. Keywords: Internal Control, Cash Management, Accounts Receivable, Financial Procedures, Accounting System Key Findings Highlights: Duties separation applied but monitoring not consistent Collection procedures rely on manual documentation Risk of delayed settlement remains observable
Accountability and Transparency Practices in Village Fund Governance Astutik, Lailatul Widiya; Fitriyah , Hadiah
Indonesian Journal of Cultural and Community Development Vol. 16 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jcybgq66

Abstract

General Background: Village fund governance remains a central issue in achieving accountable local administration and sustainable community development. Specific Background: In Indonesia, the Alokasi Dana Desa (ADD) is designed to support village development and community empowerment, yet its management often faces administrative and participatory challenges. Knowledge Gap: Empirical evidence describing how accountability and transparency are practiced at the village level and how these practices relate to development outcomes is still limited. Aims: This study examines the implementation of accountability and transparency in managing ADD in Grinting Village, Sidoarjo Regency. Results: Using a descriptive qualitative approach through observations, interviews, and document analysis, the findings show that open reporting mechanisms, community involvement, and adherence to regulatory standards contribute to orderly financial administration and increased public trust. However, limitations remain in the capacity of village officials and the consistency of periodic reporting. Novelty: This study provides a detailed process-based account of ADD governance aligned with national regulations at the village level. Implications: The findings suggest that strengthening administrative capacity and public literacy is essential for sustaining accountable village governance and supporting equitable community development.
Co-Authors Anggraeni, Marita Astutik, Lailatul Widiya Hanis, Priyanka Anisa Muhlishoh, Selvia Umi