{"id":"https://openalex.org/W7224637476","doi":"https://doi.org/10.60036/mnnhf854","title":"Financial performance of village fund allocation based on effectiveness and growth ratios: evidence from Gadungan Village, Puncu District, 2022\u20132024","display_name":"Financial performance of village fund allocation based on effectiveness and growth ratios: evidence from Gadungan Village, Puncu District, 2022\u20132024","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224637476","doi":"https://doi.org/10.60036/mnnhf854"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.journal.midpublisher.com:article/480","doi":"https://doi.org/10.60036/mnnhf854","is_oa":true,"landing_page_url":"https://journal.midpublisher.com/index.php/ssij/article/view/480","pdf_url":"https://journal.midpublisher.com/index.php/ssij/article/download/480/230","source":{"id":"https://openalex.org/S4387292552","display_name":"Social Sciences Insights Journal","issn_l":"3025-2687","issn":["3025-2687"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"3025-2687","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.midpublisher.com/index.php/ssij/article/download/480/230","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160079833","display_name":"Nadilla Galuh Kusuma Wardani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193621155","display_name":"Indonesia Open University","ror":"https://ror.org/03zwesg40","country_code":"ID","type":"education","lineage":["https://openalex.org/I193621155"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wardani, Nadilla Galuh Kusuma","raw_affiliation_strings":["Faculty of Economics, Universitas Terbuka, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, Universitas Terbuka, Indonesia","institution_ids":["https://openalex.org/I193621155"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038430608","display_name":"Rini Adriani Auliana","orcid":"https://orcid.org/0000-0002-3420-3119","observed_orcids":["https://orcid.org/0000-0002-3420-3119"]},"institutions":[{"id":"https://openalex.org/I168180000","display_name":"University of Mataram","ror":"https://ror.org/00fq07k50","country_code":"ID","type":"education","lineage":["https://openalex.org/I168180000"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Auliana, Rini Adriani","raw_affiliation_strings":["Faculty of Economics and Business, Universitas Mataram, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Universitas Mataram, Indonesia","institution_ids":["https://openalex.org/I168180000"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.96132562,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"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":0.9970999956130981,"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":0.9970999956130981,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.002099999925121665,"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"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.0007999999797903001,"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-allocation","display_name":"village fund allocation","score":0.8769999742507935},{"id":"https://openalex.org/keywords/village-financial-performance","display_name":"village financial performance","score":0.8389999866485596},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.828000009059906},{"id":"https://openalex.org/keywords/expenditure-growth","display_name":"expenditure growth","score":0.9929999709129333},{"id":"https://openalex.org/keywords/village-budgeting","display_name":"village budgeting","score":0.5249999761581421},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.6909999847412109}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.762499988079071},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7263000011444092},{"id":"https://openalex.org/C2779462738","wikidata":"https://www.wikidata.org/wiki/Q17146409","display_name":"Realisation","level":2,"score":0.6159999966621399},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5400999784469604},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5349000096321106},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.5333999991416931},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.44600000977516174},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.40389999747276306},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37720000743865967},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3693999946117401},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.364300012588501},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.3151000142097473},{"id":"https://openalex.org/C23131810","wikidata":"https://www.wikidata.org/wiki/Q818574","display_name":"Observational study","level":2,"score":0.3102000057697296},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.30059999227523804},{"id":"https://openalex.org/C87450203","wikidata":"https://www.wikidata.org/wiki/Q831940","display_name":"Operating expense","level":2,"score":0.29499998688697815},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2930000126361847},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.2888000011444092},{"id":"https://openalex.org/C158561033","wikidata":"https://www.wikidata.org/wiki/Q7318015","display_name":"Revenue assurance","level":4,"score":0.2858000099658966},{"id":"https://openalex.org/C30600047","wikidata":"https://www.wikidata.org/wiki/Q7828141","display_name":"Total revenue","level":3,"score":0.28290000557899475},{"id":"https://openalex.org/C109167261","wikidata":"https://www.wikidata.org/wiki/Q5421955","display_name":"Fell","level":2,"score":0.2806999981403351},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.274399995803833},{"id":"https://openalex.org/C95986675","wikidata":"https://www.wikidata.org/wiki/Q185168","display_name":"Quantitative analysis (chemistry)","level":2,"score":0.26179999113082886},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2556000053882599},{"id":"https://openalex.org/C135510737","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Performance indicator","level":2,"score":0.25369998812675476}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journal.midpublisher.com:article/480","doi":"https://doi.org/10.60036/mnnhf854","is_oa":true,"landing_page_url":"https://journal.midpublisher.com/index.php/ssij/article/view/480","pdf_url":"https://journal.midpublisher.com/index.php/ssij/article/download/480/230","source":{"id":"https://openalex.org/S4387292552","display_name":"Social Sciences Insights Journal","issn_l":"3025-2687","issn":["3025-2687"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"3025-2687","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journal.midpublisher.com:article/480","doi":"https://doi.org/10.60036/mnnhf854","is_oa":true,"landing_page_url":"https://journal.midpublisher.com/index.php/ssij/article/view/480","pdf_url":"https://journal.midpublisher.com/index.php/ssij/article/download/480/230","source":{"id":"https://openalex.org/S4387292552","display_name":"Social Sciences Insights Journal","issn_l":"3025-2687","issn":["3025-2687"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"3025-2687","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.41670000553131104,"display_name":"No poverty","id":"https://metadata.un.org/sdg/1"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224637476.pdf","grobid_xml":"https://content.openalex.org/works/W7224637476.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7201887992","https://openalex.org/W7221257745","https://openalex.org/W7214458873","https://openalex.org/W7217659713","https://openalex.org/W4408886945","https://openalex.org/W4391183993","https://openalex.org/W4409790368","https://openalex.org/W4404866030","https://openalex.org/W4400930500","https://openalex.org/W7117488485"],"abstract_inverted_index":{"This":[0,119],"study":[1,120],"evaluates":[2],"the":[3,35,94,133],"financial":[4,48],"performance":[5],"of":[6,125],"Village":[7],"Fund":[8],"Allocation":[9],"(VFA)":[10],"in":[11,55,58,62,77,81,93,104,109],"Gadungan":[12],"Village,":[13],"Puncu":[14],"District,":[15],"Indonesia,":[16],"during":[17],"2022\u20132024,":[18],"focusing":[19],"on":[20,45,140],"budget":[21,115,126],"realisation":[22,51,127],"and":[23,26,60,106,116,128,138,152],"annual":[24,39],"revenue":[25,100],"expenditure":[27,84,98],"growth.":[28,129],"Using":[29],"a":[30,69,122],"quantitative":[31],"descriptive":[32,151],"case-study":[33],"design,":[34],"analysis":[36],"covers":[37],"three":[38],"observations":[40],"(n":[41],"=":[42],"3)":[43],"based":[44],"nine":[46],"village":[47],"documents.":[49],"Budget":[50],"ratios":[52],"were":[53],"99.45%":[54],"2022,":[56],"99.13%":[57],"2023,":[59],"98.93%":[61],"2024,":[63,82,110],"indicating":[64],"consistently":[65],"high-budget":[66],"absorption":[67],"with":[68,113],"slight":[70],"decline.":[71],"Revenue":[72],"growth":[73,85],"decreased":[74],"from":[75,87],"20.30%":[76],"2023":[78,105],"to":[79,89],"9.71%":[80],"while":[83],"fell":[86],"23.15%":[88],"8.75%;":[90],"both":[91],"remained":[92],"low-growth":[95],"category.":[96],"Reported":[97],"exceeded":[99],"by":[101],"IDR":[102,107],"9,485,223":[103],"2,888,786":[108],"requiring":[111],"reconciliation":[112],"official":[114],"accountability":[117],"reports.":[118],"contributes":[121],"village-specific":[123],"account":[124],"Its":[130],"limitations":[131],"include":[132],"single-village":[134],"scope,":[135],"three-year":[136],"period,":[137],"reliance":[139],"documentary":[141],"data":[142],"without":[143],"interview":[144],"or":[145,158],"observational":[146],"verification.":[147],"The":[148],"findings":[149],"are":[150],"do":[153],"not":[154],"establish":[155],"causal":[156],"relationships":[157],"service":[159],"outcomes.":[160]},"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2026-10-30T00:00:00"}