Stakeholder collaboration to support accountability in village fund management and rural development
DOI:
https://doi.org/10.31328/jsed.v3i2.1395Keywords:
accountability, collaboration, finance, stakeholder, village fundAbstract
The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development. This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders. Collaborative stakeholders in managing village funds involved village government officials, activity management team and community.  They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and  community empowerment.   JEL Classification: H72; H83; O20References
Ackerman, J. M. (2005). Social Accountability for the Public Sector: A Conceptual Discussion. Washington DC: World Bank. Retrieved from http://documents1.worldbank.org/curated/en/514581468134386783/pdf/357330Ackerman.pdf
Agiastuti, I. A. P., & Suputra, I. D. G. D. (2016). Faktor-faktor yang mempengaruhi pada voluntary auditor switching. E-Jurnal Akuntansi Universitas Udayana, 17(1), 56–83. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17608
Bovens, M., Schillemans, T., & Hart, P. (2008). Does public accountability work? an assessment tool. Public Administration, 86(1), 225–242. https://doi.org/10.1111/j.1467-9299.2008.00716.x
Carroli, A. B. (1991). The pyramid of corporate social responsibility : toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://doi.org/10.1016/0007-6813(91)90005-G
Christia, A., & Ispriyarso, B. (2019). Desentralisasi fiskal dan otonomi daerah di Indonesia. Law Reform, 15(1), 149–136. https://doi.org/10.14710/lr.v15i1.23360
Cropley, A. (2019). Qualitative research methods : A practice-oriented introduction for students of psychology and education (2nd ed.). Latvia: ZinÄtne. https://books.google.co.id/books?id=A0HktgAACAAJ
Drake, S., & Dingler, R. (2001). The Practical Guide to Finance and Accounting. Prentice Hall. https://books.google.co.id/books?id=Ie8rAQAAIAAJ
Fajri, R. (2015). Akuntabilitas pemerintah desa pada pengelolaan alokasi dana desa (studi pada kantor desa Ketindan, kecamatan Lawang, kabupaten Malang). Jurnal Administrasi Publik (JAP), 3(7), 1099–1104. Retrieved from http://administrasipublik.studentjournal.ub.ac.id/index.php/jap/article/view/920
Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and transparency in english local government: moving from “matching parts†to “awkward couple� Financial Accountability and Management, 31(3), 345–361. https://doi.org/10.1111/faam.12060
Gayatri, Latrini, M. Y., & Widhiyani, N. L. S. (2017). Transparansi dan akuntabilitas pengelolaan keuangan dana desa untuk mendorong kemandirian masyarakat pedesaan. Jurnal Ekonomi Kuantitatif Terapan, 10(2), 175–182. https://doi.org/10.24843/JEKT.2017.v10.i02.p07.
Hanida, R., Irawan, B., & Rahayu, W. (2017). Collaboration of stakeholders in formation and development Nagari-Owned enterprise. & Governance Review, 1(3), 2580–4820. Retrieved from https://journal.iapa.or.id/pgr/article/view/58
Hastuti, H. W. (2017). Pengaruh gaya kepemimpinan dan birokrasi terhadap akuntabilitas kinerja instansi pemerintah dengan good government governance sebagai variabel moderasi (studi pada SKPD kabupaten Bojonegoro). Retrieved from http://repository.unair.ac.id/65784/
Imawan, A., Irianto, G., & Prihatiningtias, Y. W. (2019). Peran akuntabilitas pemerintah desa dalam membangun kepercayaan publik. Jurnal Akuntansi Multiparadigma, 10(1), 156–175. https://doi.org/10.18202/jamal.2019.04.10009
Jones, T. M., & Wick, A. C. (1999). Convergent stakeholder theory. Academy of Manage Rewiew, 24(2), 206–221. https://doi.org/10.5465/amr.1999.1893929
Jung, T., Lee, J., Yap, M., & Ineson, E. (2015). The role of stakeholder collaboration in culture-led urban regeneration: a case study of the Gwangju project, Korea. Cities, 44, 29–39. https://doi.org/10.1016/j.cities.2014.12.003
Kelliher, F., Aylward, E., & Lynch, P. (2014). Exploring rural enterprise: the impact of regional stakeholder engagement on collaborative rural networks. Contemporary Issues in Entrepreneurship Research, 4, 35–57. https://doi.org/10.1108/S2040-724620140000004002
Kulla, T., Rumapea, P., & Tampongangoy, D. (2018). Kualitas sumber daya manusia dalam meningkatkan pembangunan desa tinggilbet distrilk beoga kabupaten Puncak provinsi Papua. Jurnal Administrasi Publik, 4(58), 1–11. Retrieved from https://ejournal.unsrat.ac.id/index.php/JAP/article/view/19784
Malena, C., Forster, R., & Singh, J. (2004). The Role of Civil Society in Holding Government Accountable : A Perspective from The World Bank on The Concept and Emerging Practice. Social Development, 1–76. http://www.istr.org/resource/resmgr/working_papers_toronto/malena.carmen.pdf
Mergel, I. (2015). Open collaboration in the public sector: the case of social coding on GitHub. Government Information Quarterly, 32(4), 464–472. https://doi.org/10.1016/j.giq.2015.09.004
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis. SAGE Publications. https://books.google.co.id/books?id=3CNrUbTu6CsC
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of stakeholder identification and salience : defining the principle of who and what really counts. The Academy of Management Review, 22(4), 853–886. Retrieved from https://www.jstor.org/stable/259247
Nafidah, L. N., & Anisa, N. (2017). Akuntabilitas pengelolaan keuangan desa di Kabupaten Jombang. Akuntabilitas : Jurnal Ilmu Akuntansi, 10(2), 237–288. https://doi.org/10.15408/akt.v10i2.5936
Nieto, A. P., Soriano, C., Llorente, M., Palomo, I., Montes, C., & López, B. (2015). Collaborative mapping of ecosystem services : The role of stakeholders’ profiles. Ecosystem Services, 13, 141–152. https://doi.org/10.1016/j.ecoser.2014.11.006
Overseas Development Administration (ODA). (1995). A Guide to Social Analysis for Projects in Developing Countries. In HMSO. Scientific Research Publishing, Inc,. https://books.google.co.id/books?id=4i-yfNT24CwC
Ozdemir, S., Kandemir, D., Eng, Y., & Gupta, S. (2019). Vertical stakeholder collaborations for firm innovativeness in new product development: the moderating roles of legal bonds and operational linkages. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2019.08.014
Pangkey, I., & Pinatik, S. (2015). Analisis efektivitas dan efisiensi anggaran belanja pada dinas kebudayaan dan pariwisata provinsi Sulawesi Utara. Jurnal EMBA, 33, 33–43. https://doi.org/10.35794/emba.v3i4.10581
Plosoklaten in Figures. (2019). Kecamatan Plosoklaten Dalam Angka 2019. BPS of Kediri Regency. Retrieved from https://kedirikab.bps.go.id/publication/2019/09/26/581d30d8b9d9a2f313e94b43/kecamatan-plosoklaten-dalam-angka-2019.html
Putra, D. Y. (2011). Peran sektor perikanan dalam perekonomian dan penyerapan tenaga kerja di Indonesia, analisis input output. Jurnal Maritime Economy, 3, 1–93. Retrieved from http://repository.unand.ac.id/16940/1/peran_sektor_perikanan.pdf
Rahmaddhana, F. H., & Sentanu, I. G. E. P. S. (2020). Akuntabilitas kinerja pemerintah daerah : Sebuah kajian analisis pada dinas perumahan dan kawasan permukiman Kota Malang. Prosiding Simposium Nasional ''Tantangan Penyelenggaraan Pemerintahan Di Era Revolusi Indusri 4.O", 1402–1427.
Riskasari. (2016). Akuntabilitas pengelolaan alokasi dana desa di Desa Bongki Lengkese Kecamatan Sinjai Timur Kabupaten Sinjai. Jurnal Office, 2(2), 125–132.
Rizkita, S. (2016). Akuntabilitas pemerintah desa. Kedesa.Id. Retrieved from http://kedesa.id/id_ID/akuntabilitas-pemerintah-desa/
Rozi, F., Novianti, T., & Aziz, A. (2016). Sistem informasi akuntabilitas kinerja instansi pemerintah pada biro organisasi pemerintah provinsi Jawa Timur. Retrieved from http://repository.um-surabaya.ac.id/1237/
Sabir, S., Sugiyanto, S., Sukesi, K., & Yuliati, Y. (2018). The performance of agricultural extension workers in utilizing cyber extension in Malang Raya Region. Journal of Socioeconomics and Development, 1(2), 113-120. https://doi.org/10.31328/jsed.v1i2.772
Savage, G. T., Bunn, M. D., Gray, B., Xiao, Q., Wang, S., Wilson, E. J., & Williams, E. S. (2011). Stakeholder Collaboration : Implications for Stakeholder Theory and Practice. Journal of Business Ethics, January, 9.
Scott, W. (2003). Financial accounting theory (Third). Pretice Hall. https://books.google.co.id/books?id=76epLQAACAAJ
Setiawan, R., Samin, R., & Mahadiansar. (2018). Dampak desentralisasi terhadap kapabilitas kepala daerah; studi kasus gubernur riau periode tahun 2008-2013. Jurnal Ilmu Administrasi Negara (JUAN), 6(2), 15–24. Retrieved from https://ojs.umrah.ac.id/index.php/juan/article/view/709
Sharma, S., & Starik, M. (2004). Stakeholders, The Environment, and Society; New Perspectives in Research on Corporate Sustainability. Edward Elgar Publishing. https://books.google.co.id/books?id=3VzGJEYiI5QC
Sisto, R., Lopolito, A., & Vliet, M. (2018). Stakeholder participation in planning rural development strategies: using backcasting to support local action groups in complying with CLLD requirements. Land Use Policy, 70, 442–450. https://doi.org/10.1016/j.landusepol.2017.11.022
Soetriono, S., Soejono, D., Zahrosa, D., Maharani, A., & Hanafie, R. (2019). Strategy and policy for strengthening the agricultural cooperative business in East Java, Indonesia. Journal of Socioeconomics and Development, 2(1), 12-22. https://doi.org/10.31328/jsed.v2i1.886
Solikhah, B., & Yulianto, A. (2018). Mewujudkan akuntabilitas pengelolaan dana desa dengan aplikasi sistem keuangan desa (SISKEUDES). Seminar Nasional Kolaborasi Pengabdian Pada Masyarakat, 1, 434–438. https://proceeding.unnes.ac.id/index.php/snkppm
Umar, M., Nugroho, I., Darmadji, D., & Suwarta, S. (2020). The study of entrepreneurship and innovation adoption by farmer in improving lowland rice farming. Journal of Socioeconomics and Development, 3(1), 16-28. https://doi.org/10.31328/jsed.v3i1.1290
Usadolo, S. E., & Caldwel, M. (2016). A Stakeholder approach to community participation in a rural development project. SAGE Open, 6(1). https://doi.org/10.1177/2158244016638132
Wakerkwa, O. (2016). Peranan sumber daya manusia dalam meningkatkan pembangunan masyarakat di Desa Umbanume Kecamatan Pirime Kabupaten Lanny Jaya. Jurnal Holistik, 17(1), 1–22. Retrieved from https://ejournal.unsrat.ac.id/index.php/holistik/article/download/12088/11670