GoodWill Journal of Economics, Management, and Accounting
Vol. 5 No. 2 (2025): October 2025

Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach

Yayan Sapitri (Unknown)
Mustamin (Unknown)
Abdul Kahar (Unknown)
Tenripada (Unknown)



Article Info

Publish Date
05 May 2025

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.

Copyrights © 2025






Journal Info

Abbrev

GoodWill

Publisher

Subject

Economics, Econometrics & Finance

Description

GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a prestigious electronic academic publication dedicated to advancing research and knowledge in the fields of Economics, Management, and Accounting. It holds the Print Number International Standard Serial ...