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All Journal Jurnal Ilmiah Akuntansi dan Humanika Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Pengabdian Masyarakat Akademisi Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences
I Dewa Ayu Kristiantari
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Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
PERAN TATA KELOLA DAN PENGENDALIAN INTERNAL DALAM MENCEGAH KECURANGAN PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN MENGWI Ni Luh Ayu Puspita Dewi; Kristiantari, I Dewa Ayu; A.A. Krisna Murti
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This lesson aims to analyze each factor that is used as the theme of discussion of this lesson material. This lesson was held at the Village Credit office in Mengwi District. To determine the sample using non-probability sampling with a saturated method, a total of 36 participants were found. To collect the data by distributing questionnaires, then analyzing it from non-parametric. The lesson resulted in management having an optimal relationship to handling fraud, so that personal control shows an optimal relationship to handling fraud.
Co-Authors A.A. Krisna Murti I Dewa Ayu Eka Pertiwi I Dewa Ayu Eka Pertiwi Korompis, Claudia Wanda Melati Krisna Murti, A.A. Gede Made Surya Pramana Maximina , Melinda Laiyan Ni Luh Ayu Puspita Dewi Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Taman Sari Ni Putu, Ninda Aryanti Putra, I Made Wianto Putu Yudha Asteria Putri Suindari, Ni Made Tamara, I Gusti Ayu Agung Tia Permata TRISNAYANTI, Ni Kadek Dwi