{"id":"https://openalex.org/W3013326552","doi":"https://doi.org/10.18502/kss.v4i6.6594","title":"Good Village Governance: Internal Control Model of Village Funds Management","display_name":"Good Village Governance: Internal Control Model of Village Funds Management","publication_year":2020,"publication_date":"2020-03-23","ids":{"openalex":"https://openalex.org/W3013326552","doi":"https://doi.org/10.18502/kss.v4i6.6594","mag":"3013326552"},"language":"en","primary_location":{"id":"doi:10.18502/kss.v4i6.6594","doi":"https://doi.org/10.18502/kss.v4i6.6594","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6594","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6594/12133","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6594/12133","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010047824","display_name":"Nurdian Susilowati","orcid":"https://orcid.org/0000-0002-2189-6833","observed_orcids":["https://orcid.org/0000-0002-2189-6833"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurdian Susilowati","raw_affiliation_strings":["Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101802565","display_name":"Amir Mahmud","orcid":"https://orcid.org/0000-0001-9714-9482","observed_orcids":["https://orcid.org/0000-0001-9714-9482"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amir Mahmud","raw_affiliation_strings":["Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041035309","display_name":"Ratieh Widhiastuti","orcid":"https://orcid.org/0000-0002-0928-2759","observed_orcids":["https://orcid.org/0000-0002-0928-2759"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ratieh Widhiastuti","raw_affiliation_strings":["Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102769489","display_name":"Wisudani Rahmaningtyas","orcid":"https://orcid.org/0000-0001-9920-3374","observed_orcids":["https://orcid.org/0000-0001-9920-3374"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wisudani Rahman- ingtyas","raw_affiliation_strings":["Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I148158369"],"apc_list":null,"apc_paid":null,"fwci":8.9968,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97510117,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":null,"issue":null,"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":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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"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"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8050000071525574},{"id":"https://openalex.org/keywords/control-environment","display_name":"control environment","score":0.6769999861717224},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.7950000166893005},{"id":"https://openalex.org/keywords/participative-leadership","display_name":"democratic leadership","score":0.5809999704360962},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.6959999799728394},{"id":"https://openalex.org/keywords/financial-statement-accountability","display_name":"financial statement accountability","score":0.6980000138282776},{"id":"https://openalex.org/keywords/community-engagement","display_name":"community participation","score":0.4259999990463257}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6896645426750183},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5984228849411011},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.5748812556266785},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.573750913143158},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5616593360900879},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5589691400527954},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.533780038356781},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.5196520090103149},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4634068012237549},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.458906352519989},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.435963898897171},{"id":"https://openalex.org/C555826173","wikidata":"https://www.wikidata.org/wiki/Q7174","display_name":"Democracy","level":3,"score":0.4179188311100006},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.39096692204475403},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2987438440322876},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2484324872493744},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2376396656036377},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1910548210144043},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1450396180152893},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.10565030574798584},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10358354449272156},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.09691816568374634},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18502/kss.v4i6.6594","doi":"https://doi.org/10.18502/kss.v4i6.6594","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6594","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6594/12133","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18502/kss.v4i6.6594","doi":"https://doi.org/10.18502/kss.v4i6.6594","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6594","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6594/12133","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3013326552.pdf","grobid_xml":"https://content.openalex.org/works/W3013326552.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W1528985847","https://openalex.org/W2753517559","https://openalex.org/W2898152976","https://openalex.org/W3013326552"],"related_works":["https://openalex.org/W4390143996","https://openalex.org/W4403735988","https://openalex.org/W3205218911","https://openalex.org/W7215734383","https://openalex.org/W3161885720","https://openalex.org/W7207679002","https://openalex.org/W2987623020","https://openalex.org/W7164166493","https://openalex.org/W4294672376","https://openalex.org/W3042271184"],"abstract_inverted_index":{"This":[0,42],"study":[1,43],"aims":[2],"to":[3,37,45,49,183],"identify":[4],"the":[5,19,60,65,70,76,81,100,108,118,124,130,146,149,155,163,169,176,185],"activities":[6,71],"and":[7,52,94,104,120,129,139,165],"construct":[8],"an":[9],"internal":[10,31,112,190,198],"control":[11,32,113,115,191],"model":[12,33],"of":[13,21,23,28,62,111,126,158,187,193],"village":[14,40,50,66,121,127,133,159,194,200,204],"funds":[15,67,195,201],"management":[16,68],"based":[17,79],"on":[18,59,80],"Regulation":[20],"Ministry":[22],"Home":[24],"Affairs":[25],"No.":[26],"20":[27],"2018.":[29],"The":[30],"can":[34,142,161,171],"be":[35,143,172],"used":[36],"actualize":[38],"good":[39,203],"governance.":[41],"attempts":[44],"conduct":[46],"in-depth":[47],"interview":[48],"officials":[51,134],"observation":[53],"in":[54,84,189],"Jambu":[55],"District,":[56],"Semarang.":[57],"Based":[58],"results":[61],"this":[63],"study,":[64],"defines":[69],"as":[72,90,117,175],"follows:":[73],"(a)":[74],"preparing":[75],"budget":[77],"plan":[78],"programs":[82],"set":[83],"Village":[85],"Government":[86],"Budget":[87],"(APBDes)":[88],"proposed":[89],"development,":[91],"government,":[92],"empowerment,":[93],"social":[95],"activities;":[96,101],"(b)":[97],"carrying":[98],"out":[99],"(c)":[102],"accountability;":[103],"(d)":[105],"evaluation.":[106],"Further,":[107],"fundamental":[109],"components":[110],"are":[114],"environment":[116],"integrity":[119,138],"officials\u2019":[122],"ethics,":[123,140],"leadership":[125,157],"chief,":[128],"accountability.":[131],"When":[132],"possess":[135],"a":[136],"strong":[137],"frauds":[141],"minimized.":[144],"In":[145],"other":[147],"hand,":[148],"financial":[150],"statement":[151],"is":[152,181],"accountable.":[153],"Besides,":[154],"democratic":[156],"chief":[160],"increase":[162],"accountability":[164],"communication":[166],"so":[167],"that":[168],"policy":[170],"implemented":[173],"properly":[174],"objectives":[177],"proposed.":[178],"Furthermore,":[179],"it":[180],"important":[182],"explore":[184],"role":[186],"society":[188],"system":[192],"management.":[196],"Keywords:":[197],"control,":[199],"management,":[202],"governance":[205]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-04-03T00:00:00"}
