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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
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    References listed on IDEAS

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    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.
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