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Journal : EKUITAS (Jurnal Ekonomi dan Keuangan)

TEORI PERAN DAN KONSEP EXPECTATION-GAP FUNGSI PENGAWASAN DALAM PENGELOLAAN KEUANGAN DESA Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Diota Prameswari Vijaya; Luh Putu Ekawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i4.3931

Abstract

ABSTRACTAlthough the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.      
Co-Authors Anantawikrama Tungga Atmadja Anggasrini, Ni Nyoman Ardika, Gusti Putu Agus Arya Teja, I Gusti Made Agung Astuti, Putu i Mery Budiartini, Ketut Cantyawati, Lia Dewi, Ayu Trisna Dewi, Ida Ayu Putu Krisna DEWI, LUH PUTRI PERSIKA Dewi, Putu Eka Dianita Marvilianti Diota Prameswari Vijaya Edy Sujana Gusti Ayu Triana Indra Lestari Handayani, Ni Wayan Nanik Hutapea, Sondang R I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Putu Julianto Ida Ayu Putu Krisna Dewi Indahyani, Kadek Indarani, Kadek Kadek Indahyani Ketut Ayu Suliantini Ketut Oyen Dedy Kurniadi Komang Ariati, Komang Komang Praditya Rudy Sastrawan Lestari, Gusti Ayu Triana Indra Lia Cantyawati Listia Ika Wardani Luh Putu Ekawati Luh Putu Yasinta Ristyani Made Amanda Dewanti, Made Amanda Made Arie Wahyuni Made Aristia Prayudi Maharini, Ida Ayu Ekaputri marvilianti, Eka dianita Mayasari, Ni Made Dwi Ariani Negara, I Kadek Dwi Adi Ni Made Erina Virgayanti Ni Made Mahela Adhisthaya Kristianti Ni Nyoman Yulianthini Ni Wayan Nanik Handayani Nyoman Suadnyana Pasek Nyoman Trisna Herawati Permata Sari, Putu Elfira Prayudi, Made Aristia Putu Arya Dharmayasa Putu Elfira Permata Sari Putu i Mery Astuti Putu Riesty Masdiantini Putu Sukma Kurniawan, Putu Sukma Riandani, Elysa Riantika, Ni Putu Rini Ristyani, Luh Putu Yasinta SATRIAWAN, GUSTI MADE INDRA Sondang R Hutapea Sukawati, A.A.Rai Niti Darmika Sunitha Devi Triana, Kadek Ria Wardani, Listia Ika Wardani, Putu Ayu Sugiarti Kusuma Widya Desita Winiasih, Ni Wayan Yuliaryani, Putu Rika