{"id":"https://openalex.org/W4401468425","doi":"https://doi.org/10.33005/jasf.v6i1.398","title":"Questioning the Accountability of Village Officials in Managing Village Funds: A Case Study in Karangan Dalam Village, Karangan District, East Kutai Regency, East Kalimantan","display_name":"Questioning the Accountability of Village Officials in Managing Village Funds: A Case Study in Karangan Dalam Village, Karangan District, East Kutai Regency, East Kalimantan","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4401468425","doi":"https://doi.org/10.33005/jasf.v6i1.398"},"language":"en","primary_location":{"id":"doi:10.33005/jasf.v6i1.398","doi":"https://doi.org/10.33005/jasf.v6i1.398","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33005/jasf.v6i1.398","pdf_url":"https://jasf.upnjatim.ac.id/index.php/jasf/article/download/398/55","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","license_id":"https://openalex.org/licenses/cc-by","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://jasf.upnjatim.ac.id/index.php/jasf/article/download/398/55","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082320179","display_name":"Nuuridha Matiin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275780","display_name":"Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta","ror":"https://ror.org/0498de434","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275780"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nuuridha Matiin","raw_affiliation_strings":["Sekolah Tinggi Ilmu Nusantara Sangatta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Nusantara Sangatta","institution_ids":["https://openalex.org/I4405275780"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019775141","display_name":"Amirudin Amirudin","orcid":"https://orcid.org/0000-0003-3041-0767","observed_orcids":["https://orcid.org/0000-0003-3041-0767"]},"institutions":[{"id":"https://openalex.org/I4405275780","display_name":"Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta","ror":"https://ror.org/0498de434","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275780"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amirudin Amirudin","raw_affiliation_strings":["Sekolah Tinggi Ilmu Nusantara Sangatta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Nusantara Sangatta","institution_ids":["https://openalex.org/I4405275780"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275780"],"apc_list":null,"apc_paid":null,"fwci":0.9346,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.76095799,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"6","issue":"1","first_page":"128","last_page":"154"},"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0,"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":0.8960000276565552},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8009999990463257},{"id":"https://openalex.org/keywords/stewardship-theory","display_name":"stewardship theory","score":0.9139999747276306},{"id":"https://openalex.org/keywords/village-officials","display_name":"village officials","score":0.9879999756813049},{"id":"https://openalex.org/keywords/village-head","display_name":"village head","score":0.5569999814033508},{"id":"https://openalex.org/keywords/village-treasurer","display_name":"village treasurer","score":0.5860000252723694},{"id":"https://openalex.org/keywords/village-budget","display_name":"village budget","score":0.4480000138282776},{"id":"https://openalex.org/keywords/village-consultative-body","display_name":"village consultative body","score":0.7749999761581421},{"id":"https://openalex.org/keywords/village-fund-allocation","display_name":"village fund allocation","score":0.5009999871253967},{"id":"https://openalex.org/keywords/budget-utilization","display_name":"budget utilization","score":0.5569999814033508},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.5149999856948853}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8811348676681519},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.4686654806137085},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4511309862136841},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3611396551132202},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3374408185482025},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13012781739234924}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33005/jasf.v6i1.398","doi":"https://doi.org/10.33005/jasf.v6i1.398","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33005/jasf.v6i1.398","pdf_url":"https://jasf.upnjatim.ac.id/index.php/jasf/article/download/398/55","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","license_id":"https://openalex.org/licenses/cc-by","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.v6i1.398","doi":"https://doi.org/10.33005/jasf.v6i1.398","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33005/jasf.v6i1.398","pdf_url":"https://jasf.upnjatim.ac.id/index.php/jasf/article/download/398/55","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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Strategic Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401468425.pdf","grobid_xml":"https://content.openalex.org/works/W4401468425.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W2971699178","https://openalex.org/W2983748955","https://openalex.org/W2998266940","https://openalex.org/W3035278499","https://openalex.org/W3048184655","https://openalex.org/W3084262267","https://openalex.org/W3089605426","https://openalex.org/W3176130592","https://openalex.org/W3180916381","https://openalex.org/W3196636781","https://openalex.org/W3214057325","https://openalex.org/W4283164586","https://openalex.org/W4289637855","https://openalex.org/W4312402254","https://openalex.org/W4312658780","https://openalex.org/W4367184384","https://openalex.org/W4379210303","https://openalex.org/W4384435100","https://openalex.org/W4387663606"],"related_works":["https://openalex.org/W4381849444","https://openalex.org/W3120892621","https://openalex.org/W6930757986","https://openalex.org/W4386754351","https://openalex.org/W3172408505","https://openalex.org/W4412603775","https://openalex.org/W7203721970","https://openalex.org/W4225254038","https://openalex.org/W4393665364","https://openalex.org/W4404829433"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3,7,167,246],"apply":[4],"stewardship":[5,55],"theory":[6],"the":[8,15,40,44,52,63,67,70,78,89,112,129,132,144,147,154,159,164,168,171,185,188,197,203,207,215,221,225,229,233,236],"analysis":[9],"of":[10,22,69,127,136,149,156,173,196,220,228,235,252],"village":[11,23,58,64,71,79,130,157,182,198,222],"officials'":[12],"roles":[13],"in":[14,66,125,250],"planning,":[16],"execution,":[17],"administration,":[18],"reporting,":[19],"and":[20,54,73,77,96,120,139,141,191,206],"accountability":[21,216,226],"money.":[24],"Officials":[25],"from":[26,62],"Karangan":[27],"Dalam":[28],"Village":[29,45,85,90,94,104,160,178,239],"served":[30],"as":[31],"informants":[32],"for":[33,100,177,187,201],"this":[34],"qualitative":[35],"study.":[36],"In":[37],"planning":[38],"efforts,":[39],"Secretary":[41],"has":[42,162,210],"created":[43],"Development":[46],"Work":[47],"Plan":[48,92],"(RKPDesa)":[49],"based":[50],"on":[51,111,153],"questionnaires":[53],"philosophy.":[56],"The":[57,84,103,123,181,194,218],"head":[59,195,219],"receives":[60,88],"submissions":[61],"secretary":[65],"form":[68],"revenue":[72],"expenditure":[74],"budget":[75,174],"(APBDesa)":[76,99],"regulation":[80],"work":[81],"plan":[82],"(Raperdes).":[83],"Consultative":[86],"Body":[87],"Regulation":[91],"(Reperdes)":[93],"Revenue":[95],"Expenditure":[97],"Budget":[98],"additional":[101],"deliberation.":[102],"Fund":[105,179],"Allocation":[106],"(ADD)":[107],"implementation":[108],"provided":[109],"information":[110],"ADD":[113,208],"manager's":[114],"progress,":[115],"particularly":[116],"concerning":[117],"fund":[118],"absorption":[119],"physical":[121],"activities.":[122],"person":[124],"charge":[126],"managing":[128],"funds,":[131,158],"treasurer,":[133],"keeps":[134],"track":[135],"all":[137],"income":[138],"expenses":[140],"neatly":[142],"closes":[143],"books":[145],"at":[146,214],"end":[148,234],"each":[150],"month.":[151],"Reporting":[152],"management":[155,209],"Head":[161],"sent":[163],"necessary":[165],"SKPD":[166],"regent,":[169],"indicating":[170],"realization":[172,231],"utilization.":[175],"Accountability":[176],"Management:":[180],"chief":[183],"allocates":[184],"funds":[186],"community,":[189],"BPD,":[190],"regional":[192],"government.":[193],"takes":[199],"responsibility":[200],"overseeing":[202],"village's":[204],"finances,":[205],"been":[211],"operating":[212],"well":[213],"stage.":[217],"consistently":[223],"publishes":[224],"outcomes":[227],"APBDesa":[230],"by":[232],"relevant":[237],"year.":[238],"pages":[240],"are":[241],"still":[242],"not":[243],"being":[244],"used":[245],"their":[247],"full":[248],"potential":[249],"terms":[251],"openness.":[253]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2024-08-10T00:00:00"}