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Harjanti Widiastuti
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta
Economics, Econometrics & Finance

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The Story of Rising Corruption Post-Village Government Reform - A View of Three Theories: Fraud, Managerial Hegemony, and Culture Hafiez Sofyani; Rizal Yaya; Harjanti Widiastuti
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.357 KB) | DOI: 10.18196/jai.v24i1.16462

Abstract

Research aims: This study investigates how corruption increased in the Indonesian village governments following village governance reform by ratifying the New Village Law of 2014. Also, the current research identifies gaps that trigger corruption.Design/Methodology/Approach: Three theories, i.e., fraud hexagon, managerial hegemony, and cultural dimensions, were employed as points of view. Due to investigation purposes, a qualitative approach is considered the most suitable method for this study. Hence, the interview was employed as data collection. The data were then analyzed using a deductive thematic analysis approach.Research findings: The results showcased that aside from personal interests, corruption occurred to crowd campaign financing for the head village election by the incumbent. The corruption types could be the embezzlement of village funds and village-owned enterprise funds and the establishment of ghost (fictitious) villages. The results also identified some factors triggering graft corruption scandals, namely poor governance practices, including accountability, transparency, and valid administration; the excessive authority of actors (village heads) in holding and managing village money; lack of participation mechanism.Practical and Theoretical contribution/Originality: To tackle corruption in the village government, strengthening proper good governance practices must be tightened, not merely as ritual or ceremonial. In addition, discussions of three theoretical perspectives, fraud, managerial hegemony, and culture, are presented in this paper.
The role of social entrepreneurship orientation, social capital, and social innovation in Village-Owned Enterprises (VOE) performance: A study in Yogyakarta Province Harjanti Widiastuti; Muhammad Rizky Pratama; Evy Rahman Utami
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22334

Abstract

Research aims: This study aims to examine the role of social entrepreneurship orientation, social capital, and social innovation in improving Village-Owned Enterprises’ (VOE) performance. Specifically, this study examines social innovation as a moderator of the relationship between social capital and performance.Design/Methodology/Approach: This study used a quantitative approach with primary data types taken using a questionnaire instrument. The data were taken from 199 VOE in Yogyakarta Province. The subjects of this research were the managers of VOE in Yogyakarta Province, including directors, secretaries, treasurers, or heads of business units.Research findings: This study revealed that (1) social entrepreneurship orientation and social capital yielded a positive effect on VOE performance, (2) social innovation did not moderate the relationship between social capital and VOE performance, and (3) social innovation positively affected VOE performance.Theoretical contribution/Originality: VOE has a social mission in its business development. Social innovation should be a concern of VOE in achieving its mission. This research contributes to testing the role of social innovation in VOE performance. Practitioner/Policy implication: VOE, village government, and relevant agencies need to develop programs to improve their social entrepreneurship orientation, social capital, and social innovation, such as training programs and increased collaboration.
Co-Authors Evy Rahman Utami Hafiez Sofyani Muhammad Rizky Pratama Rizal Yaya