Village fund management: lesson learned from regulatory and legitimacy theory approaches at Kenep village, Bojonegoro, Indonesia

Sholikha, Ririn Mushayadatus and Putra, Yuniarti Hidayah Suyoso ORCID: https://orcid.org/0000-0002-5070-6138 (2022) Village fund management: lesson learned from regulatory and legitimacy theory approaches at Kenep village, Bojonegoro, Indonesia. Presented at 8th International Conference of Islamic Economics And Business (ICONIES 2022), 29 Sep 2022, Malang.

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Abstract

This study evaluates the implementation of village fund management based on the Minister of Home Affairs Regulation Number 20 of 2018 and the legitimacy theory. This qualitative research uses a case study approach to evaluate the application of village fund management starting from planning, implementation, administration, reporting, and accountability in Kenep village, Balen district, Bojonegoro. The results indicate there are some flaws in the implementation of village fund management in Kenep village. The time inaccuracy related to the procurement of goods and the realization process for the construction of infrastructure facilities, which results in delays in infrastructure development, will also be a problem in reporting the realization of the use of village funds. Transparency must be improved to avoid miscommunication with the community during the village fund management process. Active participation from the village government and society is essential in managing village funds to increase trust in the community, which confirms the legitimacy theory. This study is among the first to discuss village fund management from the legitimacy theory perspective.

Item Type:	Conference (Paper)
Keywords:	legitimacy theory; qualitative; regulation; transparency; village fund management
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Yuniarti Hidayah Suyoso Putra
Date Deposited:	23 Oct 2023 11:01

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