Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Meaning of Village Fund Management for Empowerment of Persons with Disabilities

Authors
Shihha Fawziya Aziz, Puji Handayati, Rizky Firmansyah
Corresponding Author
Rizky Firmansyah
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.030How to use a DOI?
Keywords
Village Fund, Village Government, Village Fund Management
Abstract

This study aims to understand and reveal the meaning of individual experiences related to the problems studied, the management of village funds for empowerment of persons with disabilities. The research was conducted in three villages in Ponorogo which is known as Idiot Villages, namely Karangpatihan, Krebet, and Sidoharjo. Data collection was carried out by observation and in-depth interviews with several related people from the three villages. The results showed that each village has a policy of allocating village funds, especially for people with disabilities. The Village Fund (PK) for the empowerment of people with disabilities in Karangpatihan Village was interpreted as a commitment, ethical actions guarded by the informants led to the commitment of the Karangpatihan village government to pay more attention to empower people with disabilities. Meanwhile, informants in Krebet Village interpreted village funds for empowering people with disabilities as an intervention, because empowerment of persons with disabilities in Krebet Village is handled by “Rumah Kasih” which is an independent institution, so that the Krebet Village Government was reluctant to intervene in the financial management of “Rumah Kasih”. The results of research in Sidoharjo Village show that village funds for the empowerment of people with disabilities are interpreted as conflict, as well as creating a stigma against the community that the government prioritizes the interests of persons with disabilities over the interests of the community. Therefore, the Sidoharjo village government has a policy not to allocate village funds for the empowerment of people with disabilities.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.030How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Shihha Fawziya Aziz
AU  - Puji Handayati
AU  - Rizky Firmansyah
PY  - 2021
DA  - 2021/04/19
TI  - The Meaning of Village Fund Management for Empowerment of Persons with Disabilities
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 231
EP  - 238
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.030
DO  - https://doi.org/10.2991/aebmr.k.210416.030
ID  - Aziz2021
ER  -