Dr. Rulyanti Susi Wardhani, S.E., M.Si., - and Darus Altin, - and Suhdi, - (2025) Diagnosing accountability challenges in Indonesia’s village fund: a PESTEL–PRMT multi-case analysis in post- decentralization governance. Public Organization Review.
Full text not available from this repository.Abstract
Indonesia’s fiscal decentralization channels significant public funds to more than 74,000 villages, yet local accountability remains fragile. This study investigates how political, economic, social, technological, environmental, and legal (PESTEL) factors influence village fund governance in the Bangka Belitung Islands using a mixed-methods, multi-case design across 272 villages and 310 informants. Combining PESTEL analysis with Public Resource Management Theory and institutional economics, the study identifies persistent power asymmetries, elite dominance, digital infrastructure gaps, weak legal compliance, and ecological neglect. A six-pillar framework, coordination, fiscal autonomy, participation, technological capacity, environmental integration, and legal literacy, offers guidance to strengthen grassroots budgetary accountability.
| Item Type: | Article |
|---|---|
| Subjects: | H Ilmu Sosial > HG Keuangan H Ilmu Sosial > HJ Keuangan Publik |
| Divisions: | KARYA TULIS DOSEN |
| Depositing User: | UPT Perpustakaan UBB |
| Date Deposited: | 22 Oct 2025 02:34 |
| Last Modified: | 22 Oct 2025 02:34 |
| URI: | https://repository.ubb.ac.id/id/eprint/12847 |
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