Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia

K Jayasinghe, P Adhikari, S Carmel… - Accounting, Auditing & …, 2020 - emerald.com
Purpose This paper analyses participatory budgeting (PB) in two Indonesian indigenous
communities, illustrating how the World Bank sponsored neo-liberal model of “technical …

Empatic Budgeting Model: Study of Regional Budgeting In Tana Toraja Regency

O Pasoloran, LK Wibisono - Devotion: Journal of Research …, 2022 - devotion.greenvest.co.id
This study aims to produce empathic budgeting models that are built through the concept of
altruism. With this model, regional budgets are built into a result of social construction that is …

Turbulensi dan legalisasi kleptokrasi dalam pengelolaan keuangan desa

J Satriajaya, L Handajani, INNA Putra - Jurnal Akuntansi …, 2017 - jamal.ub.ac.id
Turbulensi dan Legalisasi Kleptokrasi dalam Pengelolaan Keuangan Desa. Penelitian ini
berusaha untuk mengkaji pengalaman dan pemahaman pengelola keuangan Desa Gambo …

Public participation in budgeting practices in village government

A Sopanah, M Sodik, S Bahri… - … on Accounting and …, 2023 - journal.uii.ac.id
This research aims on estimating public participation level and based on the estimated
participation level, creating a model of public participation on local development and local …

Decentralization, resource splitting and budgetary process: an empirical study

ABMM Alam, M Alam - Journal of Public Budgeting, Accounting & …, 2022 - emerald.com
Purpose This study examines how resource dependency affects municipal budgetary
process; specifically, it investigates how politically aligned resource sharing between …

Education: Honesty, Discipline, Patience, and Ethics as Media in Implementing Government Financial Accounting in Samarinda, Indonesia

LO Hasiara, IBP Suamba - SOSHUM: Jurnal Sosial dan …, 2020 - repository.pnb.ac.id
Social networking media has been the major source of communication The aim of the
research is to understand the meaning of education, honesty, discipline, and patience for …

How is accountability defined by village government in village fund financial management?

HL Anjani, R Rosidi, M Achsin - … Journal of Research in Business and …, 2020 - ssbfnet.com
The purpose of this research is to analyze the experience and understanding of village
officials with respect to accountability in village fund financial management. Qualitative …

Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics?

TH Amaliah, L Pakaya, S Noholo… - Atestasi: Jurnal Ilmiah …, 2024 - jurnal.feb-umi.id
This study examines the effect of culture-based accounting models on students' perceptions
of ethics. This study used an experimental method using a post-test-only group design …

Building Partnership or Competition: Village Business Sustainability in Indonesia

SA Effendi, EG Sukoharsono, L Purwanti, Rosidi - Sustainability, 2023 - mdpi.com
Village-owned enterprises are expected to be a forum for village business groups to develop
their economic potential. This research aims to understand the reality of village-owned …

The Role of Local Wisdom Values In The Implementation of the Development of Nagari Kamang Mudiak, Agam District, West Sumatera

AV Widesma, MF Adnan - JISPO Jurnal Ilmu Sosial dan Ilmu …, 2019 - journal.uinsgd.ac.id
The purpose of this study was to find out the Role of Local Wisdom Values in the application
of the Development of Nagari Kamang Mudiak, Agam Regency. The role of the community …