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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Nahrudi Nahrudi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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AKUNTABILITAS DAN DISFUNGSI ORGANISASI DALAM PENYUSUNAN RPJMDES: STUDI KASUS DESA SUMBER KETEMPA Nahrudi Nahrudi; Sonia Ariani Pratiwi; Emilia Ananta; Cindi Saputri; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1619

Abstract

This study employs a qualitative, case-based method to explore the reasons and ways in which accountability and organizational dysfunction impact the performance of the team developing the Village Medium-Term Development Plan (RPJMDes) in Sumber Ketempa Village, Kalisat District, Jember Regency. The delay in completing the revised RPJMDes until the end of 2025 indicates a low level of team performance. Through in-depth interviews, observations, and document analysis, this study uncovered moral hazard (the division of responsibilities among Village Operators) and adverse selection (a weak internal control system) as manifestations of the failure to implement Agency Theory at the village government level. Organizational dysfunction is evident in weak coordination, conflicting priorities due to an emphasis on short-term programs (such as stunting), and excessive reliance on a single individual. This collective failure has led to the delay of Village Deliberations and hampered the development of follow-up documents (RKPDes and APBDes). Therefore, strengthening the accountability system, consistency in coordination, and effective oversight are needed to ensure the achievement of village development planning objectives.
Analisis Studi Kelayakan Bisnis UMKM “Awas Pancong” Nabila Rinty Mafasy; Nanda Puteri; Tia Firnanda; Kuny Mufida; Nisrina Rizqy Kamilah; Valentina Br Sagala; Nahrudi Nahrudi; M. Avan Dwi Adi Nur Kholiq; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9836

Abstract

This study aims to analyze the feasibility of the culinary business “Awas Pancong” as an innovation of traditional food with a modern concept. The research employs a descriptive qualitative method using observation, interviews, and literature review, with analysis covering market, management, financial, and SWOT aspects. The results indicate that the business has strong market potential, particularly among students and the general public. Financial analysis shows an R/C ratio of 1.0216 and a Return on Investment (ROI) of 10%, indicating that the business is feasible, with a payback period of 2.22 years. The SWOT analysis highlights strengths in affordable raw materials and pricing, opportunities from modern culinary trends, as well as weaknesses in product durability and threats from competition.
Co-Authors Cindi Saputri Emilia Ananta Kuny Mufida M. Avan Dwi Adi Nur Kholiq Nabila Rinty Mafasy Nanda Puteri Nisrina Rizqy Kamilah Oryza Ardhiarisca Sonia Ariani Pratiwi Tia Firnanda Valentina Br Sagala