Publication Date: 2022/01/29
Abstract: The aim of this study is to reveal the public’s view of the accountability and transparency in the financial management of village fund. This research was a qualitative research using an interpretive paradigm and intensionalism hermeneutics at the level of data analysis so that the community could understand the accountability and transparency of village financial management. The data were collected through in-depth interviews, observation, and documentation. The data analysis used an intentionalism hermeneutic approach. Data analysis of intensional hermeneutics was carried out in stages, i.e. the analysis of cultural context, historical context, text, and meaning. The results of this study indicate that there are at least three meanings of accountability and transaparency of village fund financial management that the community understands. First, accountability and transparency as compliance require the community to fulfil their obligations as citizens who comply with the constitution. Second, both accountability and transparency of compassion give a humanistic spirit and harmony in running the village government. Last, nibicarai accountability and transparency as a transformation of village deliberations put forward unity, mutual cooperation, humanity and compassion.
Keywords: accountability, transparency, village funds, compassion, nibicara.
DOI: https://doi.org/10.5281/zenodo.5917441
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT22JAN201_(1).pdf
REFERENCES