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All Journal GoodWill Journal of Economics, Management, and Accounting
Yayan Sapitri
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Economics, Econometrics & Finance

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Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mma6z330

Abstract

This study aims to analyze the extent to which the allocation of Village Funds is utilized to support farming communities in addressing the impacts of climate change—a significant factor affecting farmers' income. The Village Fund is an annual budget allocated through the State Budget (APBN) and distributed to each village as one of its primary sources of revenue (Ministry of Finance, 2017). This research was conducted in Kayu Jati Village, located in Ongka Malino District, Parigi Moutong Regency. The village was selected due to the fact that the majority of its residents work as farmers. The study focuses on the farming community as well as village institutions, particularly financial officers responsible for managing village income and expenditure. The sampling method employed in this research is qualitative descriptive. The sample consists of local farmers, who serve as the primary informants, and village officials from Kayu Jati. This study adopts the Legitimacy Theory and utilizes both primary and secondary data. Primary data were collected through field observation, interviews, and documentation, while secondary data consist of regulations related to village funds and climate change.
Accounting For Climate: The Role of Village Funds on Farmers' Income Using a Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4gyzct52

Abstract

This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development
Co-Authors Abdul Kahar Mustamin Tenripada, Tenripada