Turbulensi dan Legalisasi Kleptokrasi Dalam Pengelolaan Keuangan Desa

Satriajaya, Johan and Handajani, Lilik and Putra, I Nyoman Ardana (2017) Turbulensi dan Legalisasi Kleptokrasi Dalam Pengelolaan Keuangan Desa. Jurnal Akuntansi Multiparadigma, 8 (2). pp. 244-261. ISSN pISSN : 2086-7603 eISSN : 2089-5879

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Turbulence and Legalised Kleptocracy on Village Financial Management. This research aims to analyse experiences and knowledges the financial manager of Gambo village. This is motivated by the implementation of village law that has implication for the budget amount increase, but has divergences in management. Phenomenologic-hermeunistic is applied to find the core experiences and knowledges of informants, which are dysfunctional behavior. The findings show that the divergence occurs because the actors receive pressures. Discretion and inconsistence of policy have caused the divergence in village financial management and become legalised kleptocracy. Stakeholders commitment and consistency are needed to minimise the divergences.

Item Type: Article
Keywords (Kata Kunci): Turbulensi; Kleptokrasi; Keuangan Desa
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 22 Oct 2020 11:32
Last Modified: 22 Oct 2020 11:32
URI: http://eprints.unram.ac.id/id/eprint/17824

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