Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

Between Administrative Compliance and Public Openness : A Phenomenological Study of Urban Village Funds

Putri Yasmin Nabibha (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Indrawati Yuhertiana (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
23 Jun 2026

Abstract

This study aims to understand the lived experiences and meanings of administrative compliance and public openness in the management of Kelurahan Funds in Wonorejo Urban Village, Tegalsari District, Surabaya City. Using a qualitative phenomenological approach, the study involved 14 informants consisting of urban village officials and community representatives. Data were collected through in-depth interviews, observations, and documentation, and analyzed using Colaizzi’s method. The findings indicate that Kelurahan Fund management is perceived as a practice situated between the demands of administrative compliance and expectations of public openness. Urban village officials interpret accountability as compliance with regulations and reporting requirements, while community members perceive transparency as openness regarding the use of Kelurahan Funds. Consequently, transparency is implemented more vertically toward the city government than horizontally toward the public. These findings highlight the importance of balancing administrative compliance and public openness to enhance public trust and community participation. The novelty of this study lies in its phenomenological exploration of how urban village officials and community members experience and interpret the management of Kelurahan Funds.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...