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Journal of Accounting, Management, Economics, and Business
Published by Edupedia Publisher
ISSN : 29861713     EISSN : 29856205     DOI : 10.56855
Core Subject : Economy,
ANALYSIS: Accounting, Management, Economics, and Business invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Business Science Buyer behavior Finance Organizational theory and behavior Marketing Risk and insurance International business Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 71 Documents
Accountability of Village Fund Management: A Qualitative Study in Ketaren Village Linda Wahyu Marpaung; Susan Grace V. Nainggolan; Jefri Jefri
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2313

Abstract

Purpose – This study aims to describe and analyze the accountability of Village Fund management in Ketaren and to identify the factors that support and hinder the realization of accountability. Methodology – This study employs a descriptive qualitative approach. Data were collected through semi-structured interviews, observation, and document review involving four purposively selected informants. Data were analyzed using the interactive model of Miles and Huberman. Findings – Accountability of Village Fund management in Ketaren Village has generally been carried out in accordance as confirmed by the Village Head and corroborated by the Village Secretary. The Village Head stated that the Village Fund allocation has greatly benefited the community, the Village Secretary stated that administrative and reporting processes ran well and on time without obstacles, the BPD Chairperson stated that the oversight function had been carried out well, and the community leader stated that the Village Head, who has served three terms, has performed his duties well and is highly attentive to community needs. The only inhibiting factor identified is external in nature. Novelty – This study shows that, unlike prior studies that mainly report internal-technical obstacles, the accountability constraints in Ketaren Village originate from an external, structural source, namely national fiscal policy. Significance – The findings are useful for the Ketaren Village government in sustaining good governance practices, for policymakers concerned with the allocation of Village Fund transfers, and for future researchers examining village financial accountability.