Research Article
Village Fund Management in Public Sector Accounting System: Case from East Indonesian Region
@INPROCEEDINGS{10.4108/eai.6-3-2021.2306299, author={Jenny Morasa and I Gede Suwetja and Syermi S. E. Mintalangi}, title={Village Fund Management in Public Sector Accounting System: Case from East Indonesian Region}, proceedings={Proceedings of the 1st International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2021, March 6th 2021, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICLSSEE}, year={2021}, month={5}, keywords={village fund; new public management; public sector accounting system; good governance; north sulawesi; indonesia}, doi={10.4108/eai.6-3-2021.2306299} }- Jenny Morasa
I Gede Suwetja
Syermi S. E. Mintalangi
Year: 2021
Village Fund Management in Public Sector Accounting System: Case from East Indonesian Region
ICLSSEE
EAI
DOI: 10.4108/eai.6-3-2021.2306299
Abstract
The management of village funds is part of a country's public sector accounting system, particularly for village development, supporting the economy, new public management implementation, and good governance reform in emerging countries. This article is empirical research in the form of a qualitative study of village fund management in the Republic of Indonesia based on the prevailing laws and regulations. The research method was descriptive qualitative with a phenomenological approach focused on villages in Kumelembuai District, South Minahasa Regency, North Sulawesi Province. This research's findings include that village fund management has been well managed under applicable laws and regulations. Suggestions in this study are in the form of things that need to be done by local and central governments in Indonesia to create sustainable success from the management of this village fund. The implications, as well as the limitations of the study, are discussed in this article.
