Village Fund Management: A Foucauldian Perspective
Abstract
The village fund was introduced in 2014 to stimulate development in villages all over Indonesia. However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura. A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund. The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund. Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund.
Keywords
Full Text:
PDFReferences
Abdullah, S., & Asmara, J. A. (2006). Perilaku Opportunistik Legislatif dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik. In Simposium Nasional Akuntansi 9. http://internal-pdf//Perilaku Opportunistik Legislatif dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik-2333537280/Perilaku Opportunistik Legislatif dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik.pdf
Alatas, V., Pritchett, L., & Wetterberg, A. (2002). Voice Lessons: Local Government Organizations, Social Organizations, and the Quality of Local Governance. World Bank Policy Research Working Paper, 1–49.
Amirya, M., Djamhuri, A., & Ludigdo, U. (2011). Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya: Sebuah Studi Interpretatif. Brawijaya University. http://internal-pdf//Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum-2103696896/Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum.pdf
Bappenas, M. of N. D. P. (2011). Infrastructure Development Strategy in Indonesia.
Berry, A. J., Broadbent, J., & Otley, D. (2005a). Approaches to control in the organizational literature. In A. J. Berry, J. Broadbent, & D. Otley (Eds.), Management Control: Theories, Issues and performance (pp. 17–28). Palgrave Macmillan.
Berry, A. J., Broadbent, J., & Otley, D. (2005b). The domain of organizational control. In A. J. Berry, J. Broadbent, & D. Otley (Eds.), Management Control: Theories, Issues and Performance (pp. 3–16). Palgrave Macmillan.
Boland, R. J. (1987). Discussion of "Accounting and the Construction of the Governable Person. Accounting, Organizations and Society, 12(3), 267–272. http://internal-pdf//Discussion of - Accounting and the Construction of the Governable Person-2032061184/Discussion of - Accounting and the Construction of the Governable Person.pdf
Cameron, L., Chaudhuri, A., Erkal, N., & Gangadharan, L. (2005). Do Attitudes Towards Corruption Differ Across Cultures? Experimental Evidence from Australia, India, Indonesia and Singapore. http://internal-pdf//6a. Do Attitudes Towards Corruption Differ Across Cult-0373377284/6a. Do Attitudes Towards Corruption Differ Across Cultures - Experimental Evidence from Australia, India, Indonesia and SIngapore.pdf
Cowton, C. J., & Dopson, S. (2002). Foucault’s Prison? Management Control in an Automotive Distributor. Management Accounting Research , 13, 191–213. http://internal-pdf//Foucault prison - Management control in an automotive distributor-1784209664/Foucault prison - Management control in an automotive distributor.pdf
Dachliyati. (2016). Mengungkap Fenomena Fraud atas Pengelolaan Dana Desa. Universitas Trunojoyo Madura.
Dewanti, E. D., Sudarno, & Kurohman, T. (2015). Analisis Perencanaan Pengelolaan Keuangan Desa di Desa Boreng (Studi Kasus pada Desa Boreng Kecamatan Lumajang Kabupaten Lumajang. Universitas Jember.
Djamhuri, A. (2009). A Case Study of Govermental Accounting and Budgeting Reform at Local Authority in Indonesia: An Institutionalist Perspective: Vol. Ph.D [University Sains Malaysia]. internal-pdf://a_case_study_of_governmental_accounting-1373878016/a-case-study-of-governmental-accounting.pdf
Edmonds, T. P., Tsay, B.-Y., & Olds, P. R. (2011). Fundamental Managerial Accounting Concepts (6th ed.). McGraw-Hill Irwin. http://internal-pdf//Fundamental_Managerial_Accounting_Concepts__Sixth_Edition-4278470922/Fundamental_Managerial_Accounting_Concepts__Sixth_Edition.pdf
Fairclough, N. (2001). Critical Discourse Analysis as a Method in Social Scientific Research. In R. Wodak & M. Meyer (Eds.), Methods of Critical Discourse Analysis (pp. 121–138). Sage Publications.
Follett, M. P. (1932). The Process of Control. In L. Gulick & L.Urwick (Eds.), The Early Sociology of Management and Organizations: Vol. IV (Kenneth Th, pp. 170–180). Routledge. http://internal-pdf//[Luther_Gulick,_L._Urwick]_Papers_on_the_Science_o(BookFi.org)-3425515520/[Luther_Gulick,_L._Urwick]_Papers_on_the_Science_o(BookFi.org).pdf
Foucault, M. (1994a). Sex, Power, and The Politics of Identity. In P. Rabinow (Ed.), Ethics: Subjectivity and Truth. Penguin Books.
Foucault, M. (1994b). The Subject and Power. In J. D. Faubion (Ed.), Power: Essential Works of Foucault 1954 - 1984 (Vol. 3). Penguin Books.
Furqani, A. (2010). Pengelolaan Keuangan Desa dalam Mewujudkan Good Governance (Studi Kasus pada Desa Kalimo’o Kec. Kalianget Kab. Sumenep) [Universitas Pembangunan Nasional]. http://eprints.upnjatim.ac.id/id/eprint/1518
Gordon, C. (1991). Governmental Rationality: An Introduction. In G. Burchell, C. Gordon, & P. Miller (Eds.), The Foucault Effect: Studies in Governmentality with Two Lectures by and an Interview with Michel Foucault. The University of Chicago Press. http://internal pdf//[Graham_Burchell,_Colin_Gordon,_Peter_Miller]_The Foucault effect-0119687168/[Graham_Burchell,_Colin_Gordon,_Peter_Miller]_The Foucault effect.djvu
Gunn, S. (2006). From Hegemony to Governmentality: Changing Conceptions of Power in Social History. Journal of Social History.
Harun. (2007). Obstacles to Public Sector Accounting Reform in Indonesia. Bulletin of Indonesian Economic Studies, 43(3), 365–375. http://internal-pdf//Obstacles to public sector accounting reform in Indonesia-3089971968/Obstacles to public sector accounting reform in Indonesia.pdf
Lemke, T. (2002). Foucault, Governmentality, and Critique. Rethinking Marxism: A Journal of Economics, Culture & Society, 14(3), 49–64. http://internal-pdf//5. Foucault, governmentality and critique-3544499466/5. Foucault, governmentality and critique.pdf
Lemke, T. (2007). An Indigestible meal? Foucault, Governmentality and State Theory. Distinktion: Scandinavian Journal of Social Theory, 8(2), 43–64. http://internal-pdf//Foucault, governmentality and state theory-4102383105/Foucault, governmentality and state theory.pdf
McKinlay, A., & Starkey, K. (1998). Managing Foucault: Foucault, Management and Organization Theory. In A. McKinlay & K. Starkey (Eds.), Foucault, Management and Organization Theory. Sage Publication Ltd.
Merchant, K. A., & Stede, W. A. Van der. (2012). Management Control Systems: Performance Measurement, Evaluation and Incentives (3rd ed.). Pearson Education Limited.
Meyer, M. (2001). Between Theory, Method, and Politic: Positioning of the Approaches to CDA. In R. Wodak & M. Meyer (Eds.), Methods of Critical Discourse Analysis (pp. 14–31). Sage Publications Ltd.
Mustafa, S., Sutrisno, & Rosidi. (2011). Analisis Faktor-Faktor yang Berpengaruh Terhadap Keterandalan dan Ketepatwaktuan Pelaporan Keuangan pada SKPD Pemerintah Daerah Kota Kendari [Brawijaya University]. In Accounting. internal-pdf://analisis-faktor-faktor-yang-berpengaruh-ter-4003239680/Analisis-Faktor-Faktor-yang-Berpengaruh-Terhadap-Keterandalan-dan-Ketepatwaktuan-Pelaporan-Keuangan-pada-SKPD-Pemerintah-Daerah-Kota-Kendari.pdf
Nugraha, D. S. (2010). The Influence of Internal Control System to the Reliability of Local Government Financial Statement (Case Study at Pemerintah Provinsi Jawa Barat). Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 2(2), 259–280. http://internal-pdf//The influence of ICS to the reliability of LG-2779184896/The influence of ICS to the reliability of LG.pdf
Rahmanurrasjid, A. (2008). Akuntabilitas dan Transparansi dalam Pertanggungjawaban Pemerintah Daerah untuk Mewujudkan Pemerintahan yang Baik di Daerah (Studi di Kabupaten Kebumen) [Diponegoro University]. In Law Science: Vol. Master deg. http://internal-pdf//Akuntabilitas & transparansi-2508521219/Akuntabilitas & transparansi.pdf
Ridha, M. A., & Basuki, H. (2011). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Managemen Terhadap Penerapan Transparansi Pelaporan Keuangan. Gadjah Mada University. http://internal-pdf//Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Managemen Terhadap Penerapan Transparansi Pelaporan Keuangan.pdf
Rohimanto. (2015). Fenomena Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa Banyuajuh, Kecamatan Kamal, Kabupaten Bangkalan) [Trunojoyo University Madura]. https://pta.trunojoyo.ac.id/welcome/detail/110221100082
Schein, E. H. (2004). Organizational Culture and Leadership. John Wiley & Sons, Inc. http://internal-pdf//[Edgar_H._Schein]_Organizational_Culture_and_Leader-0640497408/[Edgar_H._Schein]_Organizational_Culture_and_Leader.pdf
Scheytt, T., & Soin, K. (2005). Culture and control. In A. J. Berry, J. Broadbent, & D. Otley (Eds.), Management Control: Theories, Issues and Performance (2nd ed., pp. 192–204). Palgrave Macmillan.
Silverthorne, C. P. (2005). Organizational Psychology in Cultural Persperctive. New York University Press. http://internal-pdf//[Colin_Silverthorne]_Organizational_Psychology_in-1798125056/[Colin_Silverthorne]_Organizational_Psychology_in.pdf
Simons, R. (1995). Lever of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press. http://internal-pdf//[Robert_Simons]_Levers_of_Control_How_Managers_Us-2938976768/[Robert_Simons]_Levers_of_Control_How_Managers_Us.pdf
Sumarto, S., Suryahadi, A., & Arifianto, A. (2004). Governance and Poverty Reduction: Evidence from Newly Decentralized Indonesia. SMERU Working Paper. http://internal-pdf//B7. Governance and Poverty Reduction - Evidence from Newly Decentralized Indonesia-0086594308/B7. Governance and Poverty Reduction - Evidence from Newly Decentralized Indonesia.pdf
Surya, K., Thomas, Y., & Genjik S., B. (2013). Evaluasi Penerapan Kebijakan Kepala Desa dalam Pengelolaan Administrasi Keuangan Desa Empunak Tapang Keladan. Jurnal Pendidikan Dan Pembelajaran Khatulistiwa, 2(7).
Watson, T. J. (2012). Sociology, Work and Organisation. In Work organisations (Sixth). Routedge.
Wodak, R. (2001). What CDA is About - A Summary of Its History, Important Concepts and Its Developments. In R. Wodak & M. Meyer (Eds.), Methods of Critical Discourse Analysis (pp. 1–13). Sage Publications Ltd.
DOI: https://doi.org/10.21107/infestasi.v16i2.8354
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 Alexander Anggono, - Tarjo, Beni Pradinata
This journal is licensed under a Creative Commons Attribution 4.0 International License.