Village Financial Management: Based on Local Tradition

Khairul Shaleh(1*), Hesty Juni Tambuati Subing(2), Andi Ina Yustina(3),

(1) Widyatama University
(2) Widyatama University
(3) President University
(*) Corresponding Author

Abstract


This study aims to formulate village financial management based on local traditions of village communities. The research method uses a qualitative descriptive approach, which is a method that seeks to present a picture of the objective reality that occurs in a condition or environment in a particular place. Environmental context (Site) in this study is Sindang Pakuon Village, Cimanggung District, Sumedang Regency and Ciburial Village, Cimenyan District, Bandung Regency, West Java Province. Presence of village funds is acknowledged to have changed the face of the village which previously seemed neglected, now looks better. Village infrastructure such as village roads is more convenient for motorists and pedestrians. Road to distribution of agricultural products has been built so that the travel time to move agricultural products from the fields to the market location is faster. Although village funds have brought changes to public facilities in the countryside, they have a fading effect on aspects of village tradition. Emergence of this fading is because the nomenclature that regulates the use of village funds does not yet accommodate the local aspects of rural areas.


Keywords


village financial management; local dimensions of communities; budget nomenclature; integration

Full Text:

PDF

References


Anggorowati, P., & Sarmini, S. (2015). Pelaksanaan Gotong-Royong di Era Global (Studi Kasus di Desa Balun Kecamatan Turi Kabupaten Lamongan). Kajian Moral dan Kewarganegaraan, 1(3), 39-53.

Azizah, R. N., Zauhar, S., & Soeaidy, M. S. (2015). Pemberdayaan Masyarakat Dalam Mengurangi Angka Pengangguran di Kabupaten Sampang. WACANA, Jurnal Sosial dan Humaniora, 18(3).

Bay, C. (2018). Makeover accounting: Investigating the meaning-making practices of financial accounts. Accounting, Organizations and Society, 64, 44-54.

Brown, J. (2017). Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms. Critical Perspectives on Accounting, 43, 20-46.

Creswell, J. W., & Miller, D. L. (2000). Determining validity in qualitative inquiry. Theory into Practice, 39(3), 124-130.

Dewi, M. H. U. (2013). Pengembangan desa wisata berbasis partisipasi masyarakat lokal di Desa Wisata Jatiluwih Tabanan, Bali. Jurnal Kawistara, 3(2).

Dharmawan, A. H. (2007). Sistem penghidupan dan nafkah pedesaan: pandangan sosiologi nafkah (livelihood sociology) mazhab barat dan mazhab Bogor. Sodality: Jurnal Sosiologi Pedesaan, 1(2).

Djamhuri, A. (2011). Ilmu Pengetahuan Sosial dan Berbagai Paradigma dalam Kajian Akuntansi. Jurnal Akuntansi Multiparadigma, 2(1), 147-185.

Ghozali, I. (2004). Pergeseran Paradigma Akuntansi dari Positivisme ke Perspektif Sosiologis dan Implikasinya terhadap Pendidikan Akuntansi di Indonesia.

Hardianti, S. (2015). Partisipasi masyarakat dalam pembangunan infrastruktur desa (program alokasi dana desa di Desa Buntongi Kecamatan Ampana Kota). Katalogis, 5(1).

Hatu, R. (2011). Perubahan Sosial Kultural Masyarakat Pedesaan (Suatu Tinjauan Teoritik-Empirik). Jurnal Inovasi, 8(04).

Herdiyana, D. (2019). Implementasi Padat Karya Tunai dalam Menurunkan Penduduk Miskin di Pedesaan Provinsi Lampung dan Riau. Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi, 16(02), 175-187.

Jamaludin, A. N. (2015). Sosiologi Perdesaan.

Kim, S., & Schachter, H. L. (2013). Citizen participation in the budget process and local government accountability: Case studies of organizational learning from the United States and South Korea. Public Performance & Management Review, 36(3), 456-471.

Kogoya, T., Olfie, B., & Laoh, O. E. (2015). Partisipasi Masyarakat Terhadap Pembangunan Infrastruktur Jalan Desa di Kabupaten Lanny Jaya-Papua. Jurnal Berkala Ilmiah Efisiensi, 15(02).

Kusmanto, T. Y. (2014). Pengembangan ekonomi Islam berbasis kependudukan di perdesaan. Jurnal Ilmu Dakwah, 34(2), 219-235.

Lodh, S. (1991). A critical theory approach to management accounting research.

Manembu, R. R., Kusen, A. W., & Deeng, D. (2019). Padat Karya Sebagai Kontribusi Kehidupan Masyarakat pada Penggunaan Dana Desa (Studi Kasus Desa Kaneyan Kecamatan Tareran Kabupaten Minahasa Selatan). Holistik, Journal of Social and Culture.

Prakoso, A. A. (2015). Pengembangan Wisata Pedesaan Berbasis Budaya Yang Berkelanjutan Di Desa Wisata Srowolan Sleman. Jurnal Kepariwisataan, 9(2), 61-76.

Pranadji, T., & Hastuti, E. L. (2017). Transformasi sosio-budaya dalam pembangunan pedesaan. Analisis Kebijakan Pertanian, 2(1), 77-92.

Priasto, A. (2015). Summary of Indonesia's Poverty Analysis. Asian Development Bank Papers.

Setiawan, W. (2015). Geneologi Penafsiran Agama Masyarakat Pedesaan. Akademika: Jurnal Pemikiran Islam, 20(1), 47-68.

Sulina, I. G. A. T., Wahyuni, M. A., Kurniawan, P. S., & ST, M. (2018). Peranan Sistem Keuangan Desa (Siskeudes) terhadap Kinerja Pemerintah Desa (Studi Kasus di Desa Kaba-kaba, Kecamatan Kediri, Kabupaten Tabanan). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).

Suwarjoto, I., A. (2018). Infrastructure Expenditure And Poverty Reduction In Indonesia. Russian Journal of Agricultural And Socio-Economic Sciences 4(76).

Toms, S., & Shepherd, A. (2017). Accounting and social conflict: Profit and regulated working time in the British Industrial Revolution. Critical Perspectives on Accounting, 49, 57-75.

Trisnawati, A. E., Wahyono, H., & Wardoyo, C. (2018). Pengembangan Desa Wisata dan Pemberdayaan Masyarakat Berbasis Potensi Lokal. Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan, 3(1), 29-33.

Wilma, A. A., & Hapsari, A. N. S. (2019). Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar. Perspektif Akuntansi, 2(2), 169-193.

Yudi, L. (2015). Negara Paripurna. Gramedia Pustaka Utama, Jakarta.

Zeyn, E. (2011). Pengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi. Jurnal Reviu Akuntansi dan Keuangan, 1(1), 21-36.




DOI: http://dx.doi.org/10.33019/ijbe.v4i1.245

Article Metrics

Abstract view : 696 times
PDF - 407 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


Creative Commons License

Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.