Community Trust in Village Financial: The Role of External Pressure and Corruption Perception
Abstract
Keywords
Full Text:
PDFReferences
Adebanjo, D., Teh, P.-L., & Ahmed, P. K. (2016). The impact of external pressure and sustainable management practices on manufacturing performance and environmental outcomes. International Journal of Operations & Production Management, 36(9), 995–1013. doi:10.1108/IJOPM-11-2014-0543 (https://doi.org/10.1108/IJOPM-11-2014-0543)
Ahyaruddin, M., & Akbar, R. (2018). Indonesian Local Government’s Accountability and Performance : The Isomorphism Institutional Perspective. Jurnal Akuntansi Dan Investasi, 19(1), 1–11. https://doi.org/10.18196/jai.190187
Almuqrin, A., Mutambik, I., Alomran, A., Gauthier, J., & Abusharhah, M. (2022). Factors Influencing Public Trust in Open Government Data. Sustainability (Switzerland), 14(15). https://doi.org/10.3390/su14159765
Beshi, T. D., & Kaur, R. (2020). Public Trust in Local Government: Explaining the Role of Good Governance Practices. Public Organization Review, 20(2), 337–350. https://doi.org/10.1007/s11115-019-00444-6
Clark, A.K. & Clark, A.K. (2017). Chapter 1 Measuring Corruption : Transparency International ’ S ‘ Corruption Perceptions Index. Corruption, Accountability, and Discretion, pp. 3–22. doi: 10.1108/S2053-769720170000029001.
Diansari, R. E., Othman, J. B., & Musah, A. A. (2022). Factors Affecting Accountability Village Fund Management. Linguistics and Culture Review, 6(May), 879–892.
Monteduro, F., Hinna, A. and Moi, S. (2016). Governance and Corruption in the Public Sector: An Extended Literature Review. In Governance and Performance in Public and Non-Profit, 5, pp. 31–51). . https://doi.org/10.1108/S2051-663020160000005002
Fox, J. (2007). The relationship between transparency and accountability is still being determined. Development in Practice, 17(4–5), 663–671. https://doi.org/10.1080/09614520701469955
Hopper, T. (2017). Neopatrimonialism, governance , corruption and accounting in Africa Idealism vs pragmatism. Journal of Accounting in Emerging Economies, 7(2), 225–248. https://doi.org/10.1108/JAEE-12-2015-0086
Indonesia Corruption Watch (ICW). 2021. Lonjakan Korupsi di Desa.
Mahmud, A., Susilowati, N., Rachmadani, W. S., & Lestari, S. (2020). The Contribution of Village Fund Management for Creating More Prosperous Society : An Empirical Study at Central Java. Jurnal ASET (Akuntansi Riset), 12(11), 357–371.
Matheus, R., & Janssen, M. (2020). A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory. Public Performance and Management Review, 43(3), 503–534. https://doi.org/10.1080/15309576.2019.1691025
Meutia, I., & Liliana, L. (2018). The Management of Village Fund Finances. Jurnal Dinamika Akuntansi, 9(1), 63–81. https://doi.org/10.15294/jda.v9i1.12009
Morris, S. D., & Klesner, J. L. (2010). Corruption and Trust : Theoretical Considerations and Evidence From Mexico. Comparative Political Studies, 43(10), 258–285. https://doi.org/10.1177/0010414010369072
Nurrizkiana, B., Handayani, L., & Widiastuty, E. 2017. Determinan Transparancy dan Accountability Pengelolaan Keuangan Daerah dan Implikasinya terhadap Kepercayaan. Jurnal Akuntansi dan Investasi, vol. 18, no. 1, pp. 28–47. doi: https://doi.org/10.18196/jai.18159.
Porumbescu, G. (2017). Linking Transparency to Trust in Government and Voice. American Review of Public Administration, 47(5), 520–537. https://doi.org/10.1177/0275074015607301
Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments : The intervening role of COVID-19 handling services quality The roles of accountability and transparency on public trust in the village governments : The intervening role of COVID-19 handling services quality. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2110648
Rieznik, S., & Lee, H. B. (2021). Citizens’ corruption perception and transparency as determinants of public trust in local government in Ukraine. Croatian and Comparative Public Administration, 21(2), 225–258. https://doi.org/10.31297/HKJU.21.2.2
Rodríguez Bolívar, M. P., Alcaide Muñoz, L., & López Hernández, A. M. (2013). Determinants of Financial Transparency in Government. International Public Management Journal, 16(4), 557–602. https://doi.org/10.1080/10967494.2013.849169
Said, J., Alam, M., Azizal, M., & Abd, B. (2015). Public Accountability System : Empirical Assessment of Public Sector of Malaysia. Asian Journal of Scientific Research, 8(2), 225–236. https://doi.org/10.3923/ajsr.2015.225.236
Salihu, H. A. (2022). Corruption : an impediment to good governance. Journal of Financial Crime, 29(1), 101–110. https://doi.org/10.1108/JFC-11-2020-0235
Sofyani, H., & Pratolo, S. (2022). Do accountability and transparency promote community trust ? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397–418. https://doi.org/10.1108/JAOC-06-2020-0070
Sofyani, H., Yaya, R., & Saleh, Z. (2022). Transparency and community trust in village government : Does corruption perception matter ? Financial Accountability &Management, October, 1–19. https://doi.org/10.1111/faam.12351
Srirejeki, K., & Putri, P. K. (2022). Local government officials’ susceptibility to corrupt behavior: some Indonesian evidence. Journal of Financial Crime. https://doi.org/10.1108/JFC-06-2022-0132
Suryandari, E., Giri, F., & Mukti, B. (2019). Effect of Environmental Uncertainty, Accountability, External Pressure, Internal Control, and Management Commitments to The Implementation of Transparency of Financial Reporting (Empirical Study of Regency and City Apparatus Organizations in Yogyakarta Special Region). Advances in Economics, Business, and Management Research, 102, 33-39. https://doi.org/10.2991/icaf-19.2019.6
Susilowati, N., Herdiani, A., Widhiastuti, R. 2018. Village Community Participation Model in Village Funds Management to Exteriorize the Accountability. KnE Social Sciences, 3(10), 1024. https://doi.org/10.18502/kss.v3i10.3190.
Susilowati, N., Mahmud, A., Widhiastuti, R., & Rahman- ingtyas, W. (2020). Good Village Governance: Internal Control Model of Village Funds Management. KnE Social Sciences, 2020, 137–148. https://doi.org/10.18502/kss.v4i6.659
Triani, N. N. A., & Handayani, S. Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, vol. 9, no. 1, pp. 136–155. https://doi.org/10.18202/jamal.2018.04.9009.
Weng, W. W., Woo, C. K., Cheng, Y. S., Ho, T., & Horowitz, I. (2015). Public trust and corruption perception: disaster relief. Applied Economics, 47(46), 4967–4981. https://doi.org/10.1080/00036846.2015.1039703
Yang, W., Qin, C., & Fan, B. (2022). Do institutional pressures increase reactive transparency of government? Evidence from a field experiment. Public Management Review. https://doi.org/10.1080/14719037.2022.2058597
Yousaf, M., Ihsan, F., & Ellahi, A. (2016). Exploring the impact of good governance on citizens’ trust in Pakistan. Government Information Quarterly, 33(1), 200–209. https://doi.org/10.1016/j.giq.2015.06.001
Zhang, Y., & Kim, M. (2018). Do Public Corruption Convictions Influence Citizens ’ Trust in Government ? The Answer Might Not Be a Simple Yes or No. American Review of Public Administration, 48(7), 685–698. https://doi.org/10.1177/0275074017728792
Zhao, D., & Hu, W. (2017). Determinants of public trust in government: empirical evidence from urban China. International Review of Administrative Sciences, 83(2), 358–377. https://doi.org/10.1177/0020852315582136
Zhao, Y., & Fan, B. (2018). The Moderating Effect of External Pressure on the Relationship Between Internal Organizational Factors and the Quality of Open Government Data. Government Information Quarterly, 34(3), 396–405. https://doi.org/10.1016/j.giq.2017.08.006
DOI: http://dx.doi.org/10.17977/jabe.v8i2.44827
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Nurdian Susilowati, Camelia Yunika Elisabet, Muhammad Syukri Abdullah, Lesa Paranti, Amidi Amidi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This Journal Indexed by:

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.