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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Innovative and Creativity
Tri Dessy Ratna Sari
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Flypaper Effect and Fiscal Illusion in Village Financial Management: A Case Study of KP Village Siregar, Oktarini Khamilah; Rahima Br Purba; Tri Dessy Ratna Sari
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3161

Abstract

This study investigates the phenomenon of fiscal illusion and the flypaper effect in the financial management of KP Village in Serdang Bedagai Regency. The research aims to analyze the impact of fiscal decentralization, financial dependency, village income growth, spending efficiency, and the effectiveness of local revenue (PADesa) on village expenditure. Using a quantitative associative approach and multiple linear regression analysis, this study examines financial data from 2015 to 2024. The results show that while village revenue and expenditure have steadily increased, local revenue generation remains low, highlighting the village’s dependence on intergovernmental transfers. The findings confirm the presence of the flypaper effect, where increased transfer funds lead to higher village spending without a corresponding increase in locally generated income. Significant factors influencing village expenditure include land and building tax, degree of decentralization, and spending efficiency, while other variables such as village income growth and transfer income have a limited impact. This study underscores the need for strengthening fiscal independence by enhancing local revenue generation strategies, improving budget management efficiency, and reducing reliance on external transfers. The research contributes to understanding fiscal behavior at the village level and provides policy recommendations to improve financial independence and sustainable village development.
Evolusi Profesi Akuntan di Era Artificial Intelligence dan Otomasi Akuntansi Tri Dessy Ratna Sari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4936

Abstract

Perkembangan teknologi Artificial Intelligence (AI) dan otomasi akuntansi telah mengubah secara signifikan peran, kompetensi, dan fungsi profesi akuntan di seluruh dunia. Penelitian ini bertujuan untuk mengkaji evolusi profesi akuntan dalam konteks penerapan AI dan otomasi berdasarkan literatur akademik selama lima tahun terakhir (2020–2025). Pendekatan yang digunakan adalah Systematic Literature Review (SLR) dengan metode PRISMA. Artikel yang direview diperoleh dari database Scopus, ScienceDirect, Emerald Insight, dan Google Scholar, dengan kriteria inklusi berupa artikel berbahasa Inggris atau Indonesia yang membahas keterkaitan antara profesi akuntan, AI, dan otomasi. Hasil kajian mengidentifikasi lima tema utama: (1) pergeseran peran akuntan dari pencatat transaksi menjadi analis data strategis, (2) kebutuhan kompetensi digital dan analitis, (3) tantangan etika dan tanggung jawab profesional, (4) integrasi teknologi dalam praktik audit dan pelaporan, serta (5) implikasi terhadap kurikulum pendidikan akuntansi. Studi ini memberikan rekomendasi bagi akademisi, praktisi, dan pembuat kebijakan untuk menyiapkan transformasi kompetensi dan etika profesi akuntan di era digital.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba