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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Putri Yasmin Nabibha
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Between Administrative Compliance and Public Openness : A Phenomenological Study of Urban Village Funds Putri Yasmin Nabibha; Indrawati Yuhertiana
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3280

Abstract

This study aims to understand the lived experiences and meanings of administrative compliance and public openness in the management of Kelurahan Funds in Wonorejo Urban Village, Tegalsari District, Surabaya City. Using a qualitative phenomenological approach, the study involved 14 informants consisting of urban village officials and community representatives. Data were collected through in-depth interviews, observations, and documentation, and analyzed using Colaizzi’s method. The findings indicate that Kelurahan Fund management is perceived as a practice situated between the demands of administrative compliance and expectations of public openness. Urban village officials interpret accountability as compliance with regulations and reporting requirements, while community members perceive transparency as openness regarding the use of Kelurahan Funds. Consequently, transparency is implemented more vertically toward the city government than horizontally toward the public. These findings highlight the importance of balancing administrative compliance and public openness to enhance public trust and community participation. The novelty of this study lies in its phenomenological exploration of how urban village officials and community members experience and interpret the management of Kelurahan Funds.
Co-Authors Indrawati Yuhertiana