Exploring Accountability Practices in Village Financial Planning

Pande Gede Cahyana; Made  Sudarma; Aji Dedi  Mulawarman

doi:10.23887/jia.v9i2.86826

Authors

Pande Gede Cahyana Accounting Department, Faculty of Economics and Business, Universitas Brawijaya https://orcid.org/0009-0003-8685-9288
Made Sudarma Accounting Department, Faculty of Economics and Business, Universitas Brawijaya https://orcid.org/0009-0000-3251-2690
Aji Dedi Mulawarman Accounting Department, Faculty of Economics and Business, Universitas Brawijaya https://orcid.org/0000-0001-9202-5894

DOI:

https://doi.org/10.23887/jia.v9i2.86826

Keywords:

accountability, management, village funds, finance

Abstract

Accountability is essential for achieving sustainable results and involves a responsibility to fulfill mandated duties. This research reveals the practices of financial planning accountability in Peliatan Village, highlighting an underexplored area: the social and cultural dimensions of accountability in village financial management, especially in systems with dual governance. Employing an interpretive paradigm and ethnomethodological approach, the study examines the synergy between the formal and adat village governments. Accountability practices involve the participation of all stakeholder representatives in village meetings and are executed through a gradual process, starting with sangkepan deliberations at the dusun level. The village government prioritizes synchronizing long-term planning with annual work plans and ensuring compliance with official budget documents. These practices are essential components of village financial management, upheld through verification and validation at the sub-district level.

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