Al-Kharaj: Journal of Islamic Economic and Business
Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi

The Meaning Of Village Fund Financial Accountability In Lembang Buntu La'bo' (A Phenomenology Study)

Yohanis Lotong Ta’dung (Unknown)
Dwibin Kannapadang (Unknown)



Article Info

Publish Date
23 Jun 2025

Abstract

This research aims to detect and understand the meaning of financial accountability of village funds in Lembang Buntu La'bo' Tana Toraja from a phenomenological perspective. This research was conducted in Lembang Buntu La'bo' with Lembang financial management actors as the informants. This research uses an interpretive paradigm with a phenomenological approach. The results of this study indicate that the meaning of financial accountability starts from the planning, implementation, reporting and accountability processes. This research is expected to contribute knowledge in the form of theory development, becoming additional literature on the behavior of Lembang financial management actors towards financial accountability practices. Transparency and accountability are the spirit of accountability accounting.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...