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All Journal IJEIRC Journal of Economics and Economic Policy
Suherman , Acep
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Economics, Econometrics & Finance Social Sciences

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REVEALING OPTIMAL FINANCIAL EFFICIENCY AND EFFECTIVENESS IN INDONESIAN VILLAGE GOVERNANCE Purwanti, Dewi; Nurdini , Puji Nadiya; Suherman , Acep
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.32

Abstract

General Background: Effective financial management at the village level is crucial for achieving development goals and ensuring the optimal use of allocated resources. Specific Background: This study investigates the financial performance of Waringinsari Village, located in Takokak District, Cianjur Regency, West Java, through the lens of Value for Money (VFM) for the period 2021-2023. Knowledge Gap: Previous research lacks a comprehensive analysis of village financial performance using VFM indicators, particularly in the context of rural Indonesian governance. Aims: The primary objective of this research is to evaluate Waringinsari Village’s financial performance in terms of economy, efficiency, and effectiveness, and to provide recommendations for improving financial management practices. Results: The analysis reveals that Waringinsari Village performs "Quite Economically," is "Efficient," and is "Very Effective" in its financial management. Despite this, 0.92% of the budget was unutilized in 2023. Novelty: This study offers a detailed examination of budget realization using VFM indicators in a rural Indonesian village setting, highlighting the village’s strong financial performance and the minor issue of underutilized funds. Implications: The findings suggest that Waringinsari Village should enhance its planning and budgeting processes, improve financial management discipline, and explore new income sources. Community participation, especially by the younger generation through social media, is recommended to ensure accountability and improve budget implementation. These insights can guide other villages in similar contexts towards better financial practices and development outcomes.
LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16 Syahputri , Puja Paradila; Fadillah , Rian; Suherman , Acep
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.181

Abstract

The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differences in the results of the study related to the influence of mental accounting and transparency on investment decisions and shareholder decisions, mental accounting, transparency and accountability consistently show a positive influence on the quality of investment decision-making, financial reporting, taxpayer compliance, budget performance, village fund allocation management and public trust in increasing public trust. This shows the importance of applying the principles of mental accounting, transparency, and accountability in various contexts to achieve sustainable development goals, especially in achieving SDGs 16. By implementing various strategies, such as education, regulation, increased access to financial information and technology support, the government plays an important role in promoting healthy mental accounting, accountability, and transparency in various aspects of people's lives. In increasing the application of mental accounting positively, every individual must animate all aspects in budget orientation, self-control, value for money benefit orientation. By understanding how mental accounting works and implementing the right strategies, governments, companies and society can make more rational financial decisions, looking at the long-term benefits.
REVEALING OPTIMAL FINANCIAL EFFICIENCY AND EFFECTIVENESS IN INDONESIAN VILLAGE GOVERNANCE Purwanti, Dewi; Nurdini , Puji Nadiya; Suherman , Acep
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.32

Abstract

General Background: Effective financial management at the village level is crucial for achieving development goals and ensuring the optimal use of allocated resources. Specific Background: This study investigates the financial performance of Waringinsari Village, located in Takokak District, Cianjur Regency, West Java, through the lens of Value for Money (VFM) for the period 2021-2023. Knowledge Gap: Previous research lacks a comprehensive analysis of village financial performance using VFM indicators, particularly in the context of rural Indonesian governance. Aims: The primary objective of this research is to evaluate Waringinsari Village’s financial performance in terms of economy, efficiency, and effectiveness, and to provide recommendations for improving financial management practices. Results: The analysis reveals that Waringinsari Village performs "Quite Economically," is "Efficient," and is "Very Effective" in its financial management. Despite this, 0.92% of the budget was unutilized in 2023. Novelty: This study offers a detailed examination of budget realization using VFM indicators in a rural Indonesian village setting, highlighting the village’s strong financial performance and the minor issue of underutilized funds. Implications: The findings suggest that Waringinsari Village should enhance its planning and budgeting processes, improve financial management discipline, and explore new income sources. Community participation, especially by the younger generation through social media, is recommended to ensure accountability and improve budget implementation. These insights can guide other villages in similar contexts towards better financial practices and development outcomes.
Co-Authors Dewi Purwanti, Dewi Fadillah , Rian Nurdini , Puji Nadiya Syahputri , Puja Paradila