{"id":"https://openalex.org/W2909690917","doi":"https://doi.org/10.33005/jasf.v1i02.19","title":"Village Fund Management Transparency: A Lesson Learned","display_name":"Village Fund Management Transparency: A Lesson Learned","publication_year":2019,"publication_date":"2019-01-29","ids":{"openalex":"https://openalex.org/W2909690917","doi":"https://doi.org/10.33005/jasf.v1i02.19","mag":"2909690917"},"language":"en","primary_location":{"id":"doi:10.33005/jasf.v1i02.19","doi":"https://doi.org/10.33005/jasf.v1i02.19","is_oa":true,"landing_page_url":"https://doi.org/10.33005/jasf.v1i02.19","pdf_url":null,"source":{"id":"https://openalex.org/S4210238581","display_name":"Journal of Accounting and Strategic Finance","issn_l":"2614-6649","issn":["2614-6649"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404663778","host_organization_name":"University of Pembangunan Nasional Veteran","host_organization_lineage":["https://openalex.org/P4404663778"],"host_organization_lineage_names":["University of Pembangunan Nasional Veteran"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Strategic Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.33005/jasf.v1i02.19","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052251190","display_name":"Yulius Galendra Tulis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yulius Galendra Tulis","raw_affiliation_strings":["Universitas Kristen Satya Wacana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Satya Wacana","institution_ids":["https://openalex.org/I157219812"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031878891","display_name":"Intiyas Utami","orcid":"https://orcid.org/0000-0001-9206-8501","observed_orcids":["https://orcid.org/0000-0001-9206-8501"]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Intiyas Utami","raw_affiliation_strings":["Universitas Kristen Satya Wacana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Satya Wacana","institution_ids":["https://openalex.org/I157219812"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040615543","display_name":"Aprina Nugrahesthy Sulistya Hapsari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aprina Nugrahesthy Sulistya Hapsari","raw_affiliation_strings":["Universitas Kristen Satya Wacana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Satya Wacana","institution_ids":["https://openalex.org/I157219812"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I157219812"],"apc_list":null,"apc_paid":null,"fwci":4.2269,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.9361339,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"1","issue":"2","first_page":"122","last_page":"132"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-fund","display_name":"village funds","score":0.7229999899864197},{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.7929999828338623},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9200000166893005},{"id":"https://openalex.org/keywords/lessons-learned","display_name":"lessons learned","score":0.6470000147819519},{"id":"https://openalex.org/keywords/village-officials","display_name":"village officials","score":0.6909999847412109},{"id":"https://openalex.org/keywords/public-information-disclosure","display_name":"public disclosure","score":0.5130000114440918},{"id":"https://openalex.org/keywords/local-government-accountability","display_name":"local government accountability","score":0.5460000038146973}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.9266176223754883},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6428499221801758},{"id":"https://openalex.org/C2992428842","wikidata":"https://www.wikidata.org/wiki/Q1929688","display_name":"Public fund","level":2,"score":0.5671541094779968},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5042659044265747},{"id":"https://openalex.org/C189188589","wikidata":"https://www.wikidata.org/wiki/Q14864997","display_name":"Investment management","level":3,"score":0.4823962450027466},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4199831485748291},{"id":"https://openalex.org/C2778333325","wikidata":"https://www.wikidata.org/wiki/Q2012704","display_name":"Federal funds","level":3,"score":0.41038310527801514},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36049190163612366},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.34688931703567505},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3466542661190033},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1956396996974945},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19053184986114502},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1366189420223236},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C126285488","wikidata":"https://www.wikidata.org/wiki/Q178476","display_name":"Monetary policy","level":2,"score":0.0},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33005/jasf.v1i02.19","doi":"https://doi.org/10.33005/jasf.v1i02.19","is_oa":true,"landing_page_url":"https://doi.org/10.33005/jasf.v1i02.19","pdf_url":null,"source":{"id":"https://openalex.org/S4210238581","display_name":"Journal of Accounting and Strategic Finance","issn_l":"2614-6649","issn":["2614-6649"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404663778","host_organization_name":"University of Pembangunan Nasional Veteran","host_organization_lineage":["https://openalex.org/P4404663778"],"host_organization_lineage_names":["University of Pembangunan Nasional Veteran"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Strategic Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33005/jasf.v1i02.19","doi":"https://doi.org/10.33005/jasf.v1i02.19","is_oa":true,"landing_page_url":"https://doi.org/10.33005/jasf.v1i02.19","pdf_url":null,"source":{"id":"https://openalex.org/S4210238581","display_name":"Journal of Accounting and Strategic Finance","issn_l":"2614-6649","issn":["2614-6649"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404663778","host_organization_name":"University of Pembangunan Nasional Veteran","host_organization_lineage":["https://openalex.org/P4404663778"],"host_organization_lineage_names":["University of Pembangunan Nasional Veteran"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Strategic Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1562099055","https://openalex.org/W2559802606","https://openalex.org/W2761367639","https://openalex.org/W2774218685"],"related_works":["https://openalex.org/W4220933098","https://openalex.org/W3170499619","https://openalex.org/W3045982065","https://openalex.org/W4206927718","https://openalex.org/W6889925913","https://openalex.org/W6987766228","https://openalex.org/W4399902770","https://openalex.org/W4415314051","https://openalex.org/W3113892758","https://openalex.org/W4403343195"],"abstract_inverted_index":{"Village":[0,16,35,52,69,103,123],"Funds":[1,17,104],"is":[2,32,36,56,105],"a":[3,22,45,57,153],"program":[4],"held":[5],"by":[6,79],"the":[7,11,29,39,62,66,157,162],"government":[8,171],"to":[9,117,138],"improve":[10],"villagers\u2019":[12],"standard":[13],"of":[14,25,28,38,51,68,94,102,122,165],"living.":[15],"existed":[18],"since":[19],"2015.":[20],"With":[21],"big":[23],"amount":[24],"money,":[26],"transparency":[27,50],"fund\u2019s":[30],"management":[31,49,67,101,121,164,177],"needed.":[33],"Jati":[34,99],"one":[37],"villages":[40],"that":[41,47,60,76,98,108,127,147],"stated":[42],"themselves":[43],"as":[44],"village":[46,116,166,175],"have":[48],"Funds.":[53,70,124],"This":[54,71],"research":[55,59,72,86,96],"qualitative":[58],"describes":[61],"\u201clesson":[63],"learned\u201d":[64],"in":[65,84,168,174],"used":[73],"primary":[74],"data":[75],"was":[77],"collected":[78],"in-depth":[80],"interview.":[81],"The":[82,92,125],"interviewees":[83],"this":[85,95],"are":[87,131],"village\u2019s":[88],"officials":[89],"and":[90,159,161,163],"citizens.":[91],"result":[93],"showed":[97],"Village\u2019s":[100],"transparent":[106,120],"enough":[107],"they":[109],"can":[110,128,148],"be":[111,129,150],"an":[112],"example":[113],"for":[114,145],"other":[115],"learn":[118],"about":[119],"lessons":[126],"learned":[130],"their":[132],"officials,":[133],"who":[134],"always":[135],"provide":[136],"information":[137,146],"anyone":[139],"without":[140],"any":[141],"cover":[142],"ups":[143],"except":[144],"only":[149],"shared":[151],"with":[152,170],"certain":[154],"official":[155],"like":[156],"inspectorates":[158],"BPKP,":[160],"funds":[167],"accordance":[169],"instructions":[172],"contained":[173],"fund":[176],"laws.":[178]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-25T00:00:00"}
