{"id":"https://openalex.org/W2947876210","doi":"https://doi.org/10.20476/jbb.v26i1.10312","title":"Accountability Model of Financial Management in the Public Sector: A Study on Panggungharjo Village Budget","display_name":"Accountability Model of Financial Management in the Public Sector: A Study on Panggungharjo Village Budget","publication_year":2019,"publication_date":"2019-05-29","ids":{"openalex":"https://openalex.org/W2947876210","doi":"https://doi.org/10.20476/jbb.v26i1.10312","mag":"2947876210"},"language":"en","primary_location":{"id":"doi:10.20476/jbb.v26i1.10312","doi":"https://doi.org/10.20476/jbb.v26i1.10312","is_oa":true,"landing_page_url":"http://doi.org/10.20476/jbb.v26i1.10312","pdf_url":null,"source":{"id":"https://openalex.org/S4210239965","display_name":"BISNIS & BIROKRASI Jurnal Ilmu Administrasi dan Organisasi","issn_l":"0854-3844","issn":["0854-3844","2355-7826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bisnis &amp; Birokrasi Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://doi.org/10.20476/jbb.v26i1.10312","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007579378","display_name":"Ayudya Fitri Basuki","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ayudya Fitri Basuki","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054185739","display_name":"Kristina Setyowati","orcid":"https://orcid.org/0000-0002-9236-3989","observed_orcids":["https://orcid.org/0000-0002-9236-3989"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kristina Setyowati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5071992909","display_name":"Rutiana Dwi Wahyunengseh","orcid":"https://orcid.org/0000-0002-8806-7132","observed_orcids":["https://orcid.org/0000-0002-8806-7132"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rutiana Dwi Wahyunengseh","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.3376,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.89589516,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"26","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9976000189781189,"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":0.9976000189781189,"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":0.000699999975040555,"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":0.0006000000284984708,"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/public-accountability","display_name":"public accountability","score":0.9520000219345093},{"id":"https://openalex.org/keywords/village-financial-management","display_name":"village financial management","score":0.9190000295639038},{"id":"https://openalex.org/keywords/answerability","display_name":"answerability","score":0.7990000247955322},{"id":"https://openalex.org/keywords/enforceability","display_name":"enforceability","score":0.7680000066757202},{"id":"https://openalex.org/keywords/vertical-accountability","display_name":"vertical accountability","score":0.7549999952316284},{"id":"https://openalex.org/keywords/horizontal-accountability","display_name":"horizontal accountability","score":1.0},{"id":"https://openalex.org/keywords/village-budget","display_name":"village budget","score":0.7570000290870667},{"id":"https://openalex.org/keywords/citizen-participation","display_name":"citizen participation","score":0.7390000224113464},{"id":"https://openalex.org/keywords/panggungharjo-village","display_name":"Panggungharjo Village","score":0.890999972820282},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.6579999923706055},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.5210000276565552},{"id":"https://openalex.org/keywords/bureaucratic-attitudes","display_name":"bureaucratic attitudes","score":0.46700000762939453},{"id":"https://openalex.org/keywords/community-culture","display_name":"community culture","score":0.6230000257492065},{"id":"https://openalex.org/keywords/east-java","display_name":"East Java","score":0.39500001072883606},{"id":"https://openalex.org/keywords/east-kalimantan","display_name":"East Kalimantan","score":0.40799999237060547}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.891879677772522},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.6194382309913635},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6037778258323669},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.5222007632255554},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4021575450897217},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38779741525650024},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3451734185218811},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23887670040130615},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2224905788898468},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.06822451949119568},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.20476/jbb.v26i1.10312","doi":"https://doi.org/10.20476/jbb.v26i1.10312","is_oa":true,"landing_page_url":"http://doi.org/10.20476/jbb.v26i1.10312","pdf_url":null,"source":{"id":"https://openalex.org/S4210239965","display_name":"BISNIS & BIROKRASI Jurnal Ilmu Administrasi dan Organisasi","issn_l":"0854-3844","issn":["0854-3844","2355-7826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bisnis &amp; Birokrasi Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.20476/jbb.v26i1.10312","doi":"https://doi.org/10.20476/jbb.v26i1.10312","is_oa":true,"landing_page_url":"http://doi.org/10.20476/jbb.v26i1.10312","pdf_url":null,"source":{"id":"https://openalex.org/S4210239965","display_name":"BISNIS & BIROKRASI Jurnal Ilmu Administrasi dan Organisasi","issn_l":"0854-3844","issn":["0854-3844","2355-7826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bisnis &amp; Birokrasi Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.46000000834465027,"display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3162802502","https://openalex.org/W2898333474","https://openalex.org/W7216120784","https://openalex.org/W2909469781","https://openalex.org/W7118469454","https://openalex.org/W4391133237","https://openalex.org/W4409407682","https://openalex.org/W2980198693","https://openalex.org/W4324367493","https://openalex.org/W3120892621"],"abstract_inverted_index":{"Most":[0],"research":[1,46],"on":[2,161],"public":[3,43,148],"accountability":[4,15,51,58,96,135,141],"is":[5,22,105,152,181],"carried":[6],"out":[7],"in":[8,27,66,193],"government":[9],"agencies.":[10],"Little":[11,21],"looks":[12],"at":[13,115,186],"the":[14,124,131,138,143,166,182,187,194,200,204],"model":[16,52,180],"for":[17,95],"village":[18,67,81,87,114],"financial":[19,68,82],"management.":[20,69],"also":[23],"known":[24],"about":[25],"villages":[26],"developing":[28],"countries":[29],"having":[30],"successfully":[31],"managed":[32],"their":[33],"finance":[34],"that":[35,86,118],"fulfills":[36],"both":[37],"formal":[38],"and":[39,64,77,121,168,199],"substantive":[40,101],"aspects":[41],"of":[42,61,110,127,134,140,145,165,203],"accountability.":[44,129,163],"This":[45],"attempts":[47],"to":[48,93,184],"analyze":[49],"Bovens":[50],"framework":[53],"which":[54],"increases":[55],"three":[56],"important":[57],"elements:":[59],"right":[60],"authority,":[62],"answerability":[63,125,156],"enforceability":[65],"Data":[70],"are":[71],"collected":[72],"through":[73],"interviews":[74],"with":[75],"informants":[76],"secondary":[78],"data":[79],"from":[80,137,142],"reports.":[83],"We":[84],"find":[85],"community":[88,205],"forum":[89],"takes":[90],"place":[91],"democratically":[92],"ask":[94],"but":[97],"cannot":[98],"be":[99],"a":[100,111],"accountee.":[102,207],"Panggungharjo":[103],"Village":[104],"studied":[106],"here":[107],"as":[108,150,197,206],"depiction":[109],"top":[112],"performing":[113],"national":[116],"level":[117],"has":[119,157],"procedurally":[120],"normatively":[122],"fulfilled":[123],"aspect":[126,144],"vertical":[128],"However,":[130],"potential":[132],"problem":[133],"arises":[136],"essence":[139],"democracy,":[146],"where":[147],"participation":[149],"accountees":[151],"still":[153],"biased":[154],"so":[155],"not":[158],"yet":[159],"emerged":[160],"horizontal":[162],"Culture":[164],"society":[167],"technocratic":[169],"policies":[170],"become":[171],"confounding":[172],"variables.":[173],"A":[174],"theoretical":[175],"implication":[176],"simultaneously":[177],"enriches":[178],"Bovens\u2019":[179],"need":[183],"look":[185],"environmental":[188],"context,":[189],"namely,":[190],"bureaucrats\u2019":[191],"attitudes":[192],"political":[195],"context":[196],"accountor":[198],"cultural":[201],"environment":[202],"Normal":[228,627,1026],"0":[231,630,1029],"false":[242,245,248,641,644,647,1040,1043,1046],"EN-US":[253,652,1051],"X-NONE":[256,259,655,658,1054,1057],"/*":[599,998,1397],"Style":[600,999,1398],"Definitions":[601,1000,1399],"*/\r\n":[602,1001,1400],"table.MsoNormalTable\r\n\t{mso-style-name:Table":[603,1002,1401],"Normal;\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-priority:99;\r\n\tmso-style-parent:;\r\n\tmso-padding-alt:0cm":[604,1003,1402],"5.4pt":[605,1004,1403],"0cm":[606,1005,1404],"5.4pt;\r\n\tmso-para-margin-top:0cm;\r\n\tmso-para-margin-right:0cm;\r\n\tmso-para-margin-bottom:10.0pt;\r\n\tmso-para-margin-left:0cm;\r\n\tline-height:115%;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:11.0pt;\r\n\tfont-family:Calibri,sans-serif;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-ascii-theme-font:minor-latin;\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-hansi-theme-font:minor-latin;}\r\n":[607,1006],"5.4pt;\r\n\tmso-para-margin-top:0cm;\r\n\tmso-para-margin-right:0cm;\r\n\tmso-para-margin-bottom:10.0pt;\r\n\tmso-para-margin-left:0cm;\r\n\tline-height:115%;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:11.0pt;\r\n\tfont-family:Calibri,sans-serif;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-ascii-theme-font:minor-latin;\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-hansi-theme-font:minor-latin;}":[1405]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2019-06-07T00:00:00"}
