{"id":"https://openalex.org/W3014866451","doi":"https://doi.org/10.29407/jae.v5i1.14064","title":"Implementasi Kebijakan Pengelolaan Dana Desa: Zaltman\u2019s Metaphor Elicitation Technique","display_name":"Implementasi Kebijakan Pengelolaan Dana Desa: Zaltman\u2019s Metaphor Elicitation Technique","publication_year":2020,"publication_date":"2020-03-01","ids":{"openalex":"https://openalex.org/W3014866451","doi":"https://doi.org/10.29407/jae.v5i1.14064","mag":"3014866451"},"language":"en","primary_location":{"id":"doi:10.29407/jae.v5i1.14064","doi":"https://doi.org/10.29407/jae.v5i1.14064","is_oa":true,"landing_page_url":"https://doi.org/10.29407/jae.v5i1.14064","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/14064/1484","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/14064/1484","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Saiful Anwar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Saiful Anwar","raw_affiliation_strings":["IAIN Salatiga"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN Salatiga","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5936,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.74126085,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"5","issue":"1","first_page":"99","last_page":"106"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9994999766349792,"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":0.9994999766349792,"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":9.999999747378752e-05,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.9710000157356262},{"id":"https://openalex.org/keywords/policy-implementation","display_name":"policy implementation","score":0.8690000176429749},{"id":"https://openalex.org/keywords/village-budgeting","display_name":"village budgeting","score":0.5789999961853027},{"id":"https://openalex.org/keywords/village-financial-statements","display_name":"village financial statements","score":0.4339999854564667},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.46000000834465027},{"id":"https://openalex.org/keywords/regulatory-assessment","display_name":"regulatory evaluation","score":0.5460000038146973},{"id":"https://openalex.org/keywords/semarang-regency","display_name":"Semarang Regency","score":0.7509999871253967}],"concepts":[{"id":"https://openalex.org/C2778101114","wikidata":"https://www.wikidata.org/wiki/Q28401305","display_name":"Disbursement","level":2,"score":0.7875339984893799},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6859636306762695},{"id":"https://openalex.org/C4438859","wikidata":"https://www.wikidata.org/wiki/Q186117","display_name":"Timeline","level":2,"score":0.6510351300239563},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5607208609580994},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5381781458854675},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46744927763938904},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38613009452819824},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.10856541991233826},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.08499136567115784},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","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/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","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/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29407/jae.v5i1.14064","doi":"https://doi.org/10.29407/jae.v5i1.14064","is_oa":true,"landing_page_url":"https://doi.org/10.29407/jae.v5i1.14064","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/14064/1484","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.29407/jae.v5i1.14064","doi":"https://doi.org/10.29407/jae.v5i1.14064","is_oa":true,"landing_page_url":"https://doi.org/10.29407/jae.v5i1.14064","pdf_url":"https://ojs.unpkediri.ac.id/index.php/akuntansi/article/download/14064/1484","source":{"id":"https://openalex.org/S4210219037","display_name":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","issn_l":"2541-0180","issn":["2541-0180","2721-9313"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315204","host_organization_name":"Universitas Nusantara PGRI Kediri","host_organization_lineage":["https://openalex.org/P4310315204"],"host_organization_lineage_names":["Universitas Nusantara PGRI Kediri"],"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":"JAE (JURNAL AKUNTANSI DAN EKONOMI)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.666700005531311}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3014866451.pdf","grobid_xml":"https://content.openalex.org/works/W3014866451.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W29597659","https://openalex.org/W594762671","https://openalex.org/W1574947976","https://openalex.org/W1965278510","https://openalex.org/W1990635825","https://openalex.org/W1998282775","https://openalex.org/W2003486883","https://openalex.org/W2006479099","https://openalex.org/W2020322645","https://openalex.org/W2103272545","https://openalex.org/W2119088634","https://openalex.org/W2147989067","https://openalex.org/W2163570416","https://openalex.org/W2296838778","https://openalex.org/W2321424604","https://openalex.org/W2612397654","https://openalex.org/W3152275194","https://openalex.org/W3208035649","https://openalex.org/W4241497042","https://openalex.org/W4253756556"],"related_works":["https://openalex.org/W4364859911","https://openalex.org/W2939965816","https://openalex.org/W4396594165","https://openalex.org/W7172211348","https://openalex.org/W6950191671","https://openalex.org/W4401683711","https://openalex.org/W2946830187","https://openalex.org/W4309455203","https://openalex.org/W7223448530","https://openalex.org/W4402174597"],"abstract_inverted_index":{"The":[0,17,31,95,112,143],"research":[1],"objective":[2],"is":[3,76,100,117,122],"to":[4,134],"investigate":[5],"the":[6,24,58,62,66,73,89,93,108,130,155,162],"suitability":[7],"of":[8,68,107,110,157,164],"village":[9,53,69,131,139],"fund":[10],"management":[11,67],"policies":[12,158],"with":[13,23,79,104,150,159],"regulations":[14,105,160],"in":[15,39,42,102,179],"Indonesia.":[16,180],"study":[18],"uses":[19,47],"a":[20,123,173],"qualitative":[21],"approach":[22],"Zaltman\u2019s":[25],"Metaphor":[26],"Elicitation":[27],"Technique":[28],"(ZMAT)":[29],"method.":[30],"data":[32],"used":[33,171],"are":[34,85],"2":[35],"fiscal":[36],"years":[37],"2017-2018":[38],"5":[40],"villages":[41,149],"Semarang":[43],"Regency.":[44],"Village":[45,182],"selection":[46],"purposive":[48],"sampling":[49],"technique":[50],"based":[51],"on":[52,57],"economic":[54],"growth.":[55],"Based":[56],"consensus":[59],"map":[60],"and":[61,82,127,153],"higher":[63],"order":[64],"construct":[65],"funds":[70],"sourced":[71],"from":[72,88],"state":[74],"budget":[75],"still":[77,86],"inconsistent":[78],"regulations.":[80],"RKPDes":[81],"APBDes":[83],"planning":[84],"far":[87],"timeline":[90],"provided":[91,116],"by":[92,137,177],"regulation.":[94],"first":[96],"stage":[97],"disbursement":[98,126],"process":[99],"not":[101,118],"accordance":[103],"because":[106,120],"existence":[109],"SiLPA.":[111],"financial":[113,141],"statement":[114],"information":[115],"reliable":[119],"there":[121],"difference":[124],"between":[125],"realization.":[128],"However,":[129],"government":[132,140],"continues":[133],"maintain":[135],"accountability":[136],"disclosing":[138],"reports.":[142],"ZMAT":[144],"method":[145],"which":[146],"involved":[147],"five":[148],"25":[151],"informants":[152],"investigated":[154],"implementation":[156],"became":[161],"novelty":[163],"this":[165],"study.":[166],"This":[167],"finding":[168],"can":[169],"be":[170],"as":[172],"regulatory":[174],"evaluation":[175],"tool":[176],"stakeholders":[178],"Keywords:":[181],"Fund,":[183],"APBN,":[184],"ZMAT.":[185]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-04-10T00:00:00"}