City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia
Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh. Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Counc...
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| Format: | Article |
| Language: | English |
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Accounting Department Universitas Syiah Kuala
2021-12-01
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| Series: | Journal of Accounting Research, Organization and Economics |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JAROE/article/view/17595 |
| _version_ | 1828013066435952640 |
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| author | Muhammad Geubrika Ruzan Syukriy Abdullah Darwanis Darwanis |
| author_facet | Muhammad Geubrika Ruzan Syukriy Abdullah Darwanis Darwanis |
| author_sort | Muhammad Geubrika Ruzan |
| collection | DOAJ |
| description | Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.
Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.
Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.
Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.
Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong. |
| first_indexed | 2024-04-10T09:40:30Z |
| format | Article |
| id | doaj.art-1c9e162ddc8e4cbcad825dc3ab57ee56 |
| institution | Directory Open Access Journal |
| issn | 2621-1041 |
| language | English |
| last_indexed | 2024-04-10T09:40:30Z |
| publishDate | 2021-12-01 |
| publisher | Accounting Department Universitas Syiah Kuala |
| record_format | Article |
| series | Journal of Accounting Research, Organization and Economics |
| spelling | doaj.art-1c9e162ddc8e4cbcad825dc3ab57ee562023-02-17T09:05:04ZengAccounting Department Universitas Syiah KualaJournal of Accounting Research, Organization and Economics2621-10412021-12-014330831510.24815/jaroe.v4i3.1759513573City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, IndonesiaMuhammad Geubrika Ruzan0Syukriy Abdullah1Darwanis Darwanis2The Audit Board of Republic of IndonesiaSyiah Kuala UniversitySyiah Kuala UniversityObjective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh. Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents. Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year. Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems. Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.https://jurnal.usk.ac.id/JAROE/article/view/17595village finance, agency problems, local government intervention, dual accountability, budgeting. |
| spellingShingle | Muhammad Geubrika Ruzan Syukriy Abdullah Darwanis Darwanis City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Journal of Accounting Research, Organization and Economics village finance, agency problems, local government intervention, dual accountability, budgeting. |
| title | City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia |
| title_full | City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia |
| title_fullStr | City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia |
| title_full_unstemmed | City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia |
| title_short | City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia |
| title_sort | city government intervention in gampong budgeting case study in banda aceh indonesia |
| topic | village finance, agency problems, local government intervention, dual accountability, budgeting. |
| url | https://jurnal.usk.ac.id/JAROE/article/view/17595 |
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