Enhancing Accountability in Indonesia's Village Fund Direct Cash Assistance: Insights and lessons learned from the COVID-19 Pandemic

Desti Fitriani; Elvia Rosantina Shauki; Siti Czafrani Pratiwi

doi:10.21834/e-bpj.v10iSI26.6791

Authors

Desti Fitriani Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia
Elvia Rosantina Shauki Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia
Siti Czafrani Pratiwi Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia

DOI:

https://doi.org/10.21834/e-bpj.v10iSI26.6791

Keywords:

New Institutional Sociology (NIS), Accountability, Direct Cash Assistance, Village Fund

Abstract

This study explores the accountability mechanisms in Indonesia's Village Fund Direct Cash Assistance (BLTDD) programme during COVID-19, combining New Institutional Sociology theory with Behn (2001) accountability framework. Through qualitative analysis of four case studies in West Java, findings reveal strong financial accountability but significant shortcomings in fairness and performance. Coercive pressures from government regulations primarily drive accountability, with minimal influence from mimetic and normative pressures. The study recommends enhancing fairness and performance accountability through equitable distribution, performance metrics, and refined regulations, alongside fostering best practices, professional development, and broader stakeholder involvement to improve overall accountability.

References

Abdullah, I., Warviyan, D., Safrina, R., Utama, N. A., Tirta, A., Veza, I., & Irianto, I. (2023). Green Fiscal Stimulus in Indonesia and Vietnam: A Reality Check of Two Emerging Economies. Sustainability, 15(3), 2174. DOI: https://doi.org/10.3390/su15032174

Abdullah, M. T., Lola, M. S., Hisham, A. E., Sabreena, S., Nor Fazila, C. M., Idham, K., & Dennis, C. Y. T. (2022). Framework of measures for COVID-19 pandemic in Malaysia: threats, initiatives and opportunities. Journal of Sustainability Science and Management, 17(3), 8–18. DOI: https://doi.org/10.46754/jssm.2022.03.002

Batz, P. (2025). Rethinking Accountability for Organizational Growth. Goodleadership.Com. https://goodleadership.com/rethinking-accountability-for-organizational-growth/?utm_source=chatgpt.com

Beckert, J. (2010). Institutional isomorphism revisited: Convergence and divergence in institutional change. Sociological Theory, 28(2), 150–166. DOI: https://doi.org/10.1111/j.1467-9558.2010.01369.x

Bui, D., Dräger, L., Hayo, B., & Nghiem, G. (2022). The effects of fiscal policy on households during the COVID-19 pandemic: Evidence from Thailand and Vietnam. World Development, 153, 105828. DOI: https://doi.org/10.1016/j.worlddev.2022.105828

DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism in Organizational Fields. American Sociological Review, 48(2), 147–160. http://www.jstor.org/stable/2095101 . DOI: https://doi.org/10.2307/2095101

Hwang, K. (2023). The relevance of neo-institutionalism for organizational change. Cogent Social Sciences, 9(2), 2284239. DOI: https://doi.org/10.1080/23311886.2023.2284239

Khalid, M. A. (2021). Covid-19: Malaysia experience and key lessons. Asian Economic Papers, 20(2), 73–95. DOI: https://doi.org/10.1162/asep_a_00801

Kohpaiboon, A., Jongwanich, J., & Boonyarat, M. (2023). Economic relief and stimulus: Evidence from Thailand. Faculty of Economics, Thammasat University.

Li, Y., Koppenjan, J., & Wang, H. (2024). Individual, organizational, and institutional accountability: a systematic literature review in public administration. Public Management Review, 1–31. DOI: https://doi.org/10.1080/14719037.2024.2369799

Nguyen, T. D., Le, A. H., Thalassinos, E. I., & Trieu, L. K. (2022). The impact of the COVID-19 pandemic on economic growth and monetary policy: An analysis from the DSGE model in Vietnam. Economies, 10(7), 159. DOI: https://doi.org/10.3390/economies10070159

Scott, W. R. (2014). Institutions and Organizations: Ideas, Interests, and Identities (Fourth). SAGE Publication, Inc. DOI: https://doi.org/10.3917/mana.172.0136

Sherer, P. D., & Lee, K. (2002). Institutional change in large law firms: A resource dependency and institutional perspective. Academy of Management Journal, 45(1), 102–119. DOI: https://doi.org/10.2307/3069287

Unerman, J., & O’Dwyer, B. (2006). Theorising accountability for NGO advocacy. Accounting, Auditing & Accountability Journal. DOI: https://doi.org/10.1108/09513570610670334