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Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]

In the face of the super contagious and deadly COVID-19 pandemic, the government has to accelerate planning and make quick decisions to contain the virus and provide necessary assistance to the affected people. Therefore, amid this global health crisis, public fund management procedures may undergo...

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Main Authors: Nuswantara, Dian Anita, Prastiwi, Dewi, Bhilawa, Loggar, Md Daud, Seri Ayu Masuri, Aisyaturrahmi, Aisyaturrahmi
Format: Article
Language:English
Published: UiTM Cawangan Sarawak 2021
Subjects:
Environmental education. Study and teaching. Research
Accounting. Bookkeeping
Educational accountability
Online Access:https://ir.uitm.edu.my/id/eprint/53304/1/53304.pdf
https://ir.uitm.edu.my/id/eprint/53304/
https://ijsmssarawak.com/archive.html
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id my.uitm.ir.53304
record_format eprints
spelling my.uitm.ir.533042022-01-03T01:25:04Z https://ir.uitm.edu.my/id/eprint/53304/ Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.] Nuswantara, Dian Anita Prastiwi, Dewi Bhilawa, Loggar Md Daud, Seri Ayu Masuri Aisyaturrahmi, Aisyaturrahmi Environmental education. Study and teaching. Research Accounting. Bookkeeping Educational accountability In the face of the super contagious and deadly COVID-19 pandemic, the government has to accelerate planning and make quick decisions to contain the virus and provide necessary assistance to the affected people. Therefore, amid this global health crisis, public fund management procedures may undergo significant modifications. This study considers how urgency is implicated in the village fund management during COVID-19 in Indonesia. A case study of an East Javanese village was conducted between May and August 2020. In-depth interviews with four key managers and eight beneficiaries of the fund yielded interesting findings. Particularly, two key elements formerly practised by the village fund managers, namely transparency and accountability, were largely omitted. Consequently, some of the locals being interviewed claimed that a portion of the funds was misappropriated. Arguably, urgency warrants some adaptation, and hence transparency and accountability may have to be forfeited (to some extent) to expedite the fund allotment. However, our findings imply that opportunistic behaviour may occur among the fund managers. Consistent with the notion of strategic responses to institutional pressure, the urgency of dealing with the crisis fund may prompt the higher authorities to adopt an adaptive regulating style, hence relaxing their coercive pressure, and allowing fund managers to pursue their self-interest. UiTM Cawangan Sarawak 2021-09-30 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/53304/1/53304.pdf ID53304 Nuswantara, Dian Anita and Prastiwi, Dewi and Bhilawa, Loggar and Md Daud, Seri Ayu Masuri and Aisyaturrahmi, Aisyaturrahmi (2021) Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]. International Journal Of Service Management And Sustainability, 6 (2). pp. 189-210. ISSN 2550-1569 https://ijsmssarawak.com/archive.html
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Environmental education. Study and teaching. Research
Accounting. Bookkeeping
Educational accountability
spellingShingle Environmental education. Study and teaching. Research
Accounting. Bookkeeping
Educational accountability
Nuswantara, Dian Anita
Prastiwi, Dewi
Bhilawa, Loggar
Md Daud, Seri Ayu Masuri
Aisyaturrahmi, Aisyaturrahmi
Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
description In the face of the super contagious and deadly COVID-19 pandemic, the government has to accelerate planning and make quick decisions to contain the virus and provide necessary assistance to the affected people. Therefore, amid this global health crisis, public fund management procedures may undergo significant modifications. This study considers how urgency is implicated in the village fund management during COVID-19 in Indonesia. A case study of an East Javanese village was conducted between May and August 2020. In-depth interviews with four key managers and eight beneficiaries of the fund yielded interesting findings. Particularly, two key elements formerly practised by the village fund managers, namely transparency and accountability, were largely omitted. Consequently, some of the locals being interviewed claimed that a portion of the funds was misappropriated. Arguably, urgency warrants some adaptation, and hence transparency and accountability may have to be forfeited (to some extent) to expedite the fund allotment. However, our findings imply that opportunistic behaviour may occur among the fund managers. Consistent with the notion of strategic responses to institutional pressure, the urgency of dealing with the crisis fund may prompt the higher authorities to adopt an adaptive regulating style, hence relaxing their coercive pressure, and allowing fund managers to pursue their self-interest.
format Article
author Nuswantara, Dian Anita
Prastiwi, Dewi
Bhilawa, Loggar
Md Daud, Seri Ayu Masuri
Aisyaturrahmi, Aisyaturrahmi
author_facet Nuswantara, Dian Anita
Prastiwi, Dewi
Bhilawa, Loggar
Md Daud, Seri Ayu Masuri
Aisyaturrahmi, Aisyaturrahmi
author_sort Nuswantara, Dian Anita
title Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
title_short Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
title_full Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
title_fullStr Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
title_full_unstemmed Transparency and Accountability of a Village Fund Management During COVID-19 Crisis / Aisyaturrahmi ... [et al.]
title_sort transparency and accountability of a village fund management during covid-19 crisis / aisyaturrahmi ... [et al.]
publisher UiTM Cawangan Sarawak
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/53304/1/53304.pdf
https://ir.uitm.edu.my/id/eprint/53304/
https://ijsmssarawak.com/archive.html
_version_ 1720983244710608896
score 13.211869

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