Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi

This research aims to understand the accountability of indigenous village management. Specifically, the focus of this research is to explain how indigenous village managers demonstrate accountability in terms of five dimensions, namely, transparency, liability, control, responsibility, and responsiveness. In addition to the dimensions of accountability, stakeholder theory is also used in understanding the accountability of managers to stakeholders. Furthermore, this research was conducted using an ethnographic design, in which the Sijunjung Traditional Village was chosen as the object of research. The research findings indicate that indigenous village managers have demonstrated accountability through the accountability dimensions of transparency, liability, control, responsibility and responsiveness, but improvements in some aspects are still needed. Therefore, indigenous village managers need to establish work programs and a clear vision and mission, improve responses to stakeholder input and complaints, and implement an efficient and technology-based complaints system.

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Publication Details

Journal
Jurnal Ilmiah Raflesia Akuntansi
Published
2025-04-24
DOI
https://doi.org/10.53494/jira.v11i1.872
Primary Topic
Islamic Finance and Banking Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi

Sesmi Oktavia, Hidayatul Ihsan, Rasyidah Mustika
Jurnal Ilmiah Raflesia Akuntansi
Islamic Finance and Banking Studies
article

Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi

Sesmi Oktavia, Hidayatul Ihsan, Rasyidah Mustika
article en

Abstract

This research aims to understand the accountability of indigenous village management. Specifically, the focus of this research is to explain how indigenous village managers demonstrate accountability in terms of five dimensions, namely, transparency, liability, control, responsibility, and responsiveness. In addition to the dimensions of accountability, stakeholder theory is also used in understanding the accountability of managers to stakeholders. Furthermore, this research was conducted using an ethnographic design, in which the Sijunjung Traditional Village was chosen as the object of research. The research findings indicate that indigenous village managers have demonstrated accountability through the accountability dimensions of transparency, liability, control, responsibility and responsiveness, but improvements in some aspects are still needed. Therefore, indigenous village managers need to establish work programs and a clear vision and mission, improve responses to stakeholder input and complaints, and implement an efficient and technology-based complaints system.

Jurnal Ilmiah Raflesia AkuntansiVol. 11(1)
State University of Padang (ID)
Openalex Percentile: Top 88%
Islamic Finance and Banking Studies
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Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi — Sesmi Oktavia, Hidayatul Ihsan, et al. · Jurnal Ilmiah Raflesia Akuntansi (2025) | TGRS Research Map | TGRS