Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of International Islamic Law, Human Right and Public Policy
Zakia Fikra
Unknown Affiliation
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
MENINGKATKAN EFISIENSI ORGANISASI: PERAN KLASIFIKASI BIAYA DALAM PENGAMBILAN KEPUTUSAN Zakia Fikra; Naila Ariqah Putri; Widya Arsani Malau; Muhammad Rafianda; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.251

Abstract

This study explores the role of cost classification in improving organizational efficiency and its impact on decision-making processes. The primary objective is to analyze how accurate cost classification aids managers in understanding fixed, variable, direct, and indirect costs to make more informed financial decisions. By employing effective cost control and budget planning strategies, organizations can better manage their resources, reduce unnecessary expenditures, and improve overall performance. This research utilizes a case study approach to highlight practical examples of how cost classification directly contributes to operational efficiency. The findings indicate that proper cost classification not only facilitates decision-making but also enhances competitiveness in a highly dynamic market. Recommendations are provided to help organizations integrate cost classification into their financial management systems for sustainable growth.
EVALUATION OF VILLAGE FUND USE BASED ON CHANGES TO THE VILLAGE BUDGET Zakia Fikra; Anisa Br Tarigan; Rinayanti; Lisa Amelia; Adya Raziq; Syawal Harianto
Journal of International Islamic Law, Human Right and Public Policy Vol. 3 No. 4 (2025): December
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v3i4.162

Abstract

This study aims to evaluate the utilization of Village Funds based on changes in the Village Budget (APBDes) over a three-year fiscal period. The analysis focuses on the dynamics of budget adjustments, patterns of reallocation, and policy directions that reflect the village government's response to evolving social, economic, and regulatory conditions. Using a literature review method, this study integrates APBDes data with various scholarly sources to present a comprehensive understanding of the effectiveness, efficiency, and alignment of fund utilization with development priorities. The findings indicate that each fiscal year exhibits distinct patterns of budget change, reflecting the village government's adaptive capacity in managing public finances flexibly and in accordance with community needs. These insights contribute to the broader understanding of village financial governance and offer recommendations for improving planning processes, transparency, and accountability in budget management.
Co-Authors Adya Raziq Anisa Br Tarigan Lisa Amelia Mariana Mariana Muhammad Rafianda Naila Ariqah Putri Rinayanti Syawal Harianto Widya Arsani Malau