文章基本信息

标题：A CASE STUDY OF VILLAGE FUND MANAGEMENT IN MADURA: A FOUCAULDIAN PERSPECTIVE
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作者：Alexander Anggono
期刊名称：InFestasi: Jurnal Bisnis dan Akuntansi
印刷版ISSN：0216-9517
电子版ISSN：2460-8505
出版年度：2020
卷号：16
期号：2
页码：124-134
DOI：10.21107/infestasi.v16i2.8354
出版社：Universitas Trunojoyo Madura
摘要：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.
关键词：Faucauldian perspective;transparency, village fund;Madura.