Authors :
Wahida; Syarifuddin; Nirwana
Volume/Issue :
Volume 7 - 2022, Issue 1 - January
Google Scholar :
http://bitly.ws/gu88
Scribd :
https://bit.ly/33Zh1W0
DOI :
https://doi.org/10.5281/zenodo.5917441
Abstract :
The aim of this study is to reveal the public’s
view of the accountability and transparency in the
financial management of village fund. This research was a
qualitative research using an interpretive paradigm and
intensionalism hermeneutics at the level of data analysis
so that the community could understand the
accountability and transparency of village financial
management. The data were collected through in-depth
interviews, observation, and documentation. The data
analysis used an intentionalism hermeneutic approach.
Data analysis of intensional hermeneutics was carried out
in stages, i.e. the analysis of cultural context, historical
context, text, and meaning. The results of this study
indicate that there are at least three meanings of
accountability and transaparency of village fund financial
management that the community understands. First,
accountability and transparency as compliance require
the community to fulfil their obligations as citizens who
comply with the constitution. Second, both accountability
and transparency of compassion give a humanistic spirit
and harmony in running the village government. Last,
nibicarai accountability and transparency as a
transformation of village deliberations put forward unity,
mutual cooperation, humanity and compassion.
Keywords :
accountability, transparency, village funds, compassion, nibicara.
The aim of this study is to reveal the public’s
view of the accountability and transparency in the
financial management of village fund. This research was a
qualitative research using an interpretive paradigm and
intensionalism hermeneutics at the level of data analysis
so that the community could understand the
accountability and transparency of village financial
management. The data were collected through in-depth
interviews, observation, and documentation. The data
analysis used an intentionalism hermeneutic approach.
Data analysis of intensional hermeneutics was carried out
in stages, i.e. the analysis of cultural context, historical
context, text, and meaning. The results of this study
indicate that there are at least three meanings of
accountability and transaparency of village fund financial
management that the community understands. First,
accountability and transparency as compliance require
the community to fulfil their obligations as citizens who
comply with the constitution. Second, both accountability
and transparency of compassion give a humanistic spirit
and harmony in running the village government. Last,
nibicarai accountability and transparency as a
transformation of village deliberations put forward unity,
mutual cooperation, humanity and compassion.
Keywords :
accountability, transparency, village funds, compassion, nibicara.
