IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v9y2020i7p66-74.html
   My bibliography  Save this article

How is accountability defined by village government in village fund financial management?

Author

Listed:
  • Herry Linda Anjani

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • Rosidi Rosidi

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • M. Achsin

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

Abstract

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs. Key Words: Phenomenology, Accountability, Village Funds, Finance, Village

Suggested Citation

  • Herry Linda Anjani & Rosidi Rosidi & M. Achsin, 2020. "How is accountability defined by village government in village fund financial management?," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(7), pages 66-74, December.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:7:p:66-74
    DOI: 10.20525/ijrbs.v9i7.970
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/970/750
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v9i7.970
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v9i7.970?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Thomas H. Stanton, 2015. "The growing movement for enterprise risk management in government: the United States begins to catch up," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 37(3), pages 182-192, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Margaretha S. N. Mait & Marthinus Mandagi & Abdul Rahman Dilapanga, 2021. "Role of Government Authorities in The Supervision of Internal Fraud Prevention Fund Management in Village," Technium Social Sciences Journal, Technium Science, vol. 21(1), pages 73-84, July.
    2. Sorin Gabriel Anton & Anca Elena Afloarei Nucu, 2020. "Enterprise Risk Management: A Literature Review and Agenda for Future Research," JRFM, MDPI, vol. 13(11), pages 1-22, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:9:y:2020:i:7:p:66-74. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.