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All Journal JURIKOM (Jurnal Riset Komputer) Jurnal Ilmiah Manajemen Kesatuan
Rahima Br Purba
Universitas Pembangunan Panca Budi, Medan
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Flypaper Effect and Fiscal Illusion in Village Financial Management: A Case Study of KP Village Oktarini Khamilah Siregar; 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.
A Optimization of Sales Strategies and Inventory Forecasting for Processed Banana Products Utilizing the Conceptual Framework of Economic Efficiency and Accounting Precision Based on Simple Moving Average Zulham Sitorus; Lia Nazliana Nasution; Rahima Br Purba; Amnisuhaila Abarahan; Rowiyah Asengbaramae; Feby Wulandari Sembirinng; Mhd Ihsan Abidi
JURIKOM (Jurnal Riset Komputer) Vol. 13 No. 1 (2026): Februari 2026
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/jurikom.v13i1.9505

Abstract

Fluctuations in demand for processed banana products often lead to inaccurate inventory planning at the MSME scale, resulting in decreased operational efficiency and potential accounting inaccuracies in inventory valuation and the calculation of Cost of Goods Sold (COGS). The calculation of raw material stock forecasting for 2024-2025 produces the following predicted values: 124 bunches of bananas, 80 pieces of chocolate, 81 kg of cooking oil, and 42 kg of granulated sugar. This simple, fast, and accurate forecasting process enables producers to more accurately predict product demand, ultimately reducing the risk of overstocking or shortages. This study aims to optimize sales strategies and inventory forecasting for processed banana products through a conceptual framework that integrates economic efficiency. The method used is the Simple Moving Average (SMA) to forecast inventory needs based on historical sales data at the BananaChips MSME, by testing several variations of the forecasting period to obtain the most stable and representative results. Overall, the recapitulation results show that the Cooking Oil raw material has the highest forecasting accuracy, with the lowest MAPE of 1.81% (MAD 1.50, MSE 5.20). Meanwhile, Granulated Sugar raw material recorded the highest MAPE value of 5.08% (MAD 2.25, MSE 9.73), followed by Chocolate (MAPE 2.43%) and Banana (MAPE 2.18%). The implementation results show an increase in stock management efficiency of up to 20% and a 15% decrease in excess raw materials. These findings indicate that integrating SMA forecasting with an economic efficiency framework and accounting accuracy can improve the quality of inventory and sales decision-making, thereby strengthening the profitability and sustainability of the banana-processed product business at the Bananachips MSME
Co-Authors Amnisuhaila Abarahan Feby Wulandari Sembirinng Lia Nazliana Nasution Mhd Ihsan Abidi Oktarini Khamilah Siregar Rowiyah Asengbaramae Sitorus, Zulham Tri Dessy Ratna Sari