Transparency and Accountability of a Village Fund Management During COVID-19 Crisis

In the face of super contagious and deadly COVID-19 pandemic, government has to accelerate planning make quick decisions contain virus provide necessary assistance affected people. Therefore, amid this global health crisis, public fund management procedures may undergo significant modifications. This study considers how urgency is implicated in village during Indonesia. A case an East Javanese was conducted between May August 2020. In-depth interviews with four key managers eight beneficiaries yielded interesting findings. Particularly, two elements formerly practised by managers, namely transparency accountability, were largely omitted. Consequently, some locals being interviewed claimed that a portion funds misappropriated. Arguably, warrants adaptation, hence accountability have be forfeited (to extent) expedite allotment. However, our findings imply opportunistic behaviour occur among managers. Consistent notion strategic responses institutional pressure, dealing crisis prompt higher authorities adopt adaptive regulating style, relaxing their coercive allowing pursue self-interest.