PUBLIC CHATTER AND VILLAGE FUND ACCOUNTING DIALOGUE VIA TWITTER
Abstract
Abstrak – Public Chatter and Dialog Akuntansi Dana Desa Melalui Twitter
Tujuan Utama - Studi ini mengungkap interaksi masyarakat di Twitter atas terjadinya relokasi dana desa untuk penanganan pandemi Covid-19 di Indonesia.
Metode - Social Network Analysis digunakan untuk menganalisis pola interaksi sosial. Kami mengodekan masing-masing tweet, khsususnya kepada mereka yang menggunakan hastag #BLTdanadesa.
Temuan Utama – Studi ini menemukan terjadinya interaksi sosial di Twitter atas perubahan anggaran dana desa untuk penanganan dampak Covid-19 oleh pemerintah. Interaksi ini membahas penanggulangan pandemi serta pemberian bantuan bagi masyarakat terdampak. Studi ini juga menemukan pola interaksi pengguna sangat renggang dan arus informasi yang terjadi cenderung lambat.
Implikasi Teori dan Kebijakan – Informasi keuangan dari suatu organisasi, dalam hal ini pemerintah, akan mendapatkan respon dari masyarakat. Oleh karena itu, studi ini dapat dijadikan sebagai pertimbangan terhadap pengambilan kebijakan, khususnya informasi akuntansi dana desa.
Kebaruan Penelitian – Penelitian ini menggunakan pendekatan yang baru dalam melihat fenomena masyarakat yang diakibatkan oleh informasi akuntansi.
Abstract – Public Chatter and Village Fund Accounting Dialogue Via Twitter
Main Purpose - This study reveals community interactions on Twitter over the relocation of village funds to handle the Covid-19 pandemic in Indonesia.
Method - Social Network Analysis is used to analyze patterns of social interaction. We encode each tweet, especially those who use the hashtag #BLTdanadesa.
Key Findings – This study found social interaction on Twitter over changes in village funds budgets for handling the impact of Covid-19 by the government. This interaction discusses pandemic response and assists affected communities. The study also found user interaction patterns were very tenuous, and the flow of information that occurred tended to be slow.
Theory and Practical Implications – The financial information of an organization, in this case, the government, will get a response from the public. Therefore, this study can be used as a consideration for policymaking, especially the accounting information of village funds.
Novelty – This research uses a new approach to looking at societal phenomena caused by accounting information.
Keywords
Full Text:
PDFReferences
Aboagye-Otchere, F., Agyenim-Boateng, C., Enusah, A., & Aryee, T. E. (2021). A Review of Big Data Research in Accounting. Intelligent Systems in Accounting, Finance and Management, 28(4), 268-283. https://doi.org/10.1002/isaf.1504
Ackermann, C. (2020). A Personal Narrative on Understanding and Navigating Transitional Change: Lessons Learned by an Accounting Academic Amidst Covid-19. Accounting Research Journal, 34(2), 206-216. https://doi.org/10.1108/ARJ-08-2020-0281
Agostino, D., Arena, M., Catalano, G., & Erbacci, A. (2017). Public Engagement through Social Media: The Spending Review Experience, Public Money & Management, 37(1), 55-62. https://doi.org/10.1080/09540962.2016.1249596
Ahn, P. D., & Wickramasinghe, D. (2021). Pushing the Limits of Accountability: Big Data Analytics Containing and Controlling Covid-19 in South Korea. Accounting, Auditing and Accountability Journal, 34(6), 1320-1331. https://doi.org/10.1108/AAAJ-08-2020-4829
Ann-Voss, K., & Kumar, A. (2013). The Value of Social Media: Are Universities Successfully Engaging Their Audience? Journal of Applied Research in Higher Education, 5(2), 156–172. https://doi.org/10.1108/JARHE-11-2012-0060
Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, Accountability, Social Media and Big Data: Revolution or Hype? Accounting, Auditing and Accountability Journal, 30(4), 762–776. https://doi.org/10.1108/AAAJ-03-2017-2880
Arnold, V. (2018). The Changing Technological Environment and the Future of Behavioural Research in Accounting. Accounting & Finance, 58(2), 315-339. https://doi.org/10.1111/acfi.12218
Au, A. (2018). Online Physicians, Offline Patients: Professional Identity and Ethics in Social Media Use. International Journal of Sociology and Social Policy, 38(5–6), 474–483. https://doi.org/10.1108/IJSSP-08-2017-0102
Bellucci, M., & Manetti, G. (2017). Facebook as a Tool for Supporting Dialogic Accounting? Evidence from Large Philanthropic Foundations in the United States. Accounting, Auditing and Accountability Journal, 30(4), 874–905. https://doi.org/10.1108/AAAJ-07-2015-2122
Bhattacharya, S., Smark, C., & Mir, M. (2021). Covid 19: Social, Financial and Economic Implications. Australasian Accounting, Business and Finance Journal, 15(1), 1-4. https://doi.org/10.14453/aabfj.v15i1.1
Bhimani, H., Mention, A. L., & Barlatier, P. J. (2019). Social Media and Innovation: A Systematic Literature Review and Future Research Directions. Technological Forecasting and Social Change, 144, 251–269. https://doi.org/10.1016/j.techfore.2018.10.007
Brown, J., & Dillard, J. (2015). Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance. Journal of Management Studies, 52(7), 961–985. https://doi.org/10.1111/JOMS.12153
Casero-Ripolles, A. (2020). Impact of Covid-19 on the Media System: Communicative and Democratic Consequences of News Consumption during the Outbreak. El Profesional de La Información, 29(2), 1–11. https://doi.org/10.3145/epi.2020.mar.23
Chen, Y. R. R., Hung-Baesecke, C. J. F., & Chen, X. (2020). Moving Forward the Dialogic Theory of Public Relations: Concepts, Methods and Applications of Organization-Public Dialogue. Public Relations Review, 46(1), 101878. https://doi.org/10.1016/J.PUBREV.2019.101878
Chong, S., & Momin, M. (2021). Coping with the Covid-19 Crisis: An Analysis of Twitter Communication of Companies. Pacific Accounting Review, 33(5), 603-615. https://doi.org/10.1108/PAR-09-2020-0159
Coetzee, S. A., Leith, K., & Schmulian, A. (2019). Accounting Students Access to Social Media Related Resources and the Risk of Tacit Social Exclusion. Accounting Education, 28(5), 465-483. https://doi.org/10.1080/09639284.2019.1641116
Costas, R., Zahedi, Z., & Wouters, P. (2015). The thematic orientation of publications mentioned on social media: Large-scale disciplinary comparison of social media metrics with citations. Aslib Journal of Information Management, 67(3), 260–288. https://doi.org/10.1108/AJIM-12-2014-0173
Dineva, D., Lu, X., & Breitsohl, J. (2019). Social Media Conflicts during the Financial Crisis: Managerial Implications for Retail Banks. Strategic Change, 28(5), 381-386. https://doi.org/10.1002/jsc.2292
Elliott, W. B., Grant, S. M., & Hodge, F.D. (2018), Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use. Journal of Accounting Research, 56(5), 1483-1519. https://doi.org/10.1111/1475-679X.12217
Gálvez-Rodríguez, Mar, M. D., Caba-Pérez, C., & López-Godoy, M. (2016). Drivers of Twitter as a Strategic Communication Tool for Non-Profit Organizations. Internet Research, 26(5), 1052–1071. https://doi.org/10.1108/IntR-07-2014-0188
Gálvez-Rodríguez, Mar, M. D., Sáez-Martín, A., García-Tabuyo, M., & Caba-Pérez, C. (2018). Exploring Dialogic Strategies in Social Media for Fostering Citizens’ Interactions with Latin American Local Governments. Public Relations Review, 44(2), 265–276. https://doi.org/10.1016/J.PUBREV.2018.03.003
Ge, Q., Kurov, A., & Wolfe, M. H. (2019), Do Investors Care about Presidential Company-Specific Tweets? The Journal of Financial Research, 42(2), 213-242. https://doi.org/10.1111/jfir.12177
Graham, M. W., Avery, E. J., & Park, S. (2015). The Role of Social Media in Local Government Crisis Communications. Public Relations Review, 41(3), 386–394. https://doi.org/10.1016/j.pubrev.2015.02.001
Grimmelikhuijsen, S. G., & Meijer, A. J. (2015). Does Twitter Increase Perceived Police Legitimacy? Public Administration Review, 75(4), 598–607. https://doi.org/10.1111/puar.12378
Guo, W., & Main, K. J. (2021). She Shares, but He Does Not: Gender Differences in the Sharing of Charity-Related Content on Social Networking Sites. Canadian Journal of Administrative Sciences, 38(1), 5-16. https://doi.org/10.1002/cjas.1575
Imawan, A., & Mas'adah, N. (2021). Transformasi Tata Kelola Dana Desa untuk Meningkatkan Pendapatan Desa. Jurnal Akuntansi Multiparadigma, 12(3), 689-710. https://doi.org/10.21776/ub.jamal.2021.12.3.39
Jeacle, I. (2021). Navigating Netnography: A Guide for the Accounting Researcher. Financial Accountability and Management, 37(1), 88-101. https://doi.org/10.1111/faam.12237
Jena, R. K., & Goswami, R. (2021). Understanding Peoples’ Sentiment during Different Phases of Covid-19 Lockdown in India: A Text Mining Approach. International Journal of Business Analytics, 8(4), 52-68. https://doi.org/10.4018/IJBAN.2021100104
Jeppson, N. H., Ruddy, J. A., & Salerno, D. F. (2020). An Exploration of Social Media and Corporate Performance. Journal of Corporate Accounting & Finance, 31(3), 197-205. https://doi.org/10.1002/jcaf.22422
Khan, T., Kend, M., & Robertson, S. (2016). Use of Social Media by University Accounting Students and Its Impact on Learning Outcomes, Accounting Education, 25(6), 534-567. https;//doi.org/10.1080/09639284.2016.1230880
Kılıç, M., Uyar, A., & Koseoglu, M. A. (2019). Co-authorship Network Analysis in the Accounting Discipline. Australian Accounting Review, 29(1), 235-251. https://doi.org/10.1111/auar.12271
Kim, J., & Hastak, M. (2018). Social Network Analysis: Characteristics of Online Social Networks after a Disaster. International Journal of Information Management, 38(1), 86–96. https://doi.org/10.1016/j.ijinfomgt.2017.08.003
Kirschbaum, C. (2019). Network Analysis: Emergence, Criticism and Recent Trends. RAUSP Management Journal, 54(4), 533–547. https://doi.org/10.1108/RAUSP-05-2019-0074
Lagrosen, S. O., & Grundén, K. (2014). Social Media Marketing in the Wellness Industry. TQM Journal, 26(3), 253–260. https://doi.org/10.1108/TQM-12-2013-0129
Lahiri, S., & Sinha, M. (2021). A Study of the Socio-Economic Implications of the Covid-19 Pandemic. Australasian Accounting, Business and Finance Journal, 15(1), 51-69. https://doi.org/10.14453/aabfj.v15i1.5
Lee, L. F., Hutton, A. P., & Shu, S. (2015). The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls. Journal of Accounting Research, 53(2), 367-404. https://doi.org/10.1111/1475-679X.12074
Lerman, A. (2020), Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities. Contemporary Accounting Research, 37(4), 2020-2057. https://doi.org/10.1111/1911-3846.12603
Lim, K. H., & Datta, A. (2016). An Interaction-Based Approach to Detecting Highly Interactive Twitter Communities using Tweeting Links. Web Intelligence, 14(1), 1–15. https://doi.org/10.3233/WEB-160328
Lynn, T., Rosati, P., & Murphy, B. (2020). Does Size Matter? Non-Market Social and Political Engagement by Accounting Firms in the #Brexit Discourse on Twitter. Accounting Forum, 45(1), 58–84. https://doi.org/10.1080/01559982.2020.1846387
Maia, V. M., Tommasetti, R., & Macedo, M. A. S. (2021). Australian Market Response to Covid-19 as Moderated by Social Media. Pacific Accounting Review, 33(5), 625-635. https://doi.org/10.1108/PAR-09-2020-0138
Medaglia, R., & Zhu, D. (2017). Public Deliberation on Government-Managed Social Media: A Study on Weibo Users in China. Government Information Quarterly, 34(3), 533–544. https://doi.org/10.1016/j.giq.2017.05.003
Mututwa, W. T., & Matsilele, T. (2020). Covid-19 Infections on International Celebrities: Self Presentation and Tweeting Down Pandemic Awareness. Journal of Science Communication, 19(5), 25–29. https://doi.org/10.22323/2.19050209
Neu, D., Saxton, G., Rahaman, A., & Everett, J. (2019). Twitter and Social Accountability: Reactions to the Panama Papers. Critical Perspectives on Accounting, 61, 38–53. https://doi.org/10.1016/J.CPA.2019.04.003
O'Leary, D. E., & Storey, V. C. (2020). A Google–Wikipedia–Twitter Model as a Leading Indicator of the Numbers of Coronavirus Deaths. Intelligent Systems in Accounting, Finance and Management, 27(3), 151– 158. https://doi.org/10.1002/isaf.1482
Picard, R. G. (2015). The Humanisation of Media? Social Media and the Reformation of Communication. Communication Research and Practice, 1(1), 32–41. https://doi.org/10.1080/22041451.2015.1042421
Pulido, C. M., Villarejo-Carballido, B., Redondo-Sama, G., & Gómez, A. (2020). Covid-19 Infodemic: More Retweets for Science-Based Information on Coronavirus than for False Information. International Sociology. https://doi.org/10.1177/0268580920914755
Richardson, A. J. (2017). Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. Accounting Perspective, 16(2), 83-104. https://doi.org/10.1111/1911-3838.12139
Santoso, G., & Soeherman, B. (2021). Leanovation sebagai Revolusi Akuntansi Manajemen pada Sistem Crowdfunding. Jurnal Akuntansi Multiparadigma, 12(2), 329-350. https://doi.org/10.21776/ub.jamal.2021.12.2.19
Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C. S., Kusumaningsih, A., & Paino, H. (2021). Akselerasi Peran Teknologi dalam Audit saat Covid-19. Jurnal Akuntansi Multiparadigma, 12(1), 186-206. https://doi.org/10.21776/ub.jamal.2021.12.1.11
Sprenger, T. O., Sandner, P. G., Tumasjan, A., & Welpe, I. M. (2014). News or Noise? Using Twitter to Identify and Understand Company-specific News Flow. Journal of Business Finance & Accounting, 41(7/8), 791-830. https://doi.org/10.1111/jbfa.12086
Tang, V. W. (2018), Wisdom of Crowds: Cross-Sectional Variation in the Informativeness of Third-Party-Generated Product Information on Twitter. Journal of Accounting Research, 56(3), 989-1034. https://doi.org/10.1111/1475-679X.12183
Torre, M. L., Tullio, P. D., Tamburro, P., Massaro, M., & Rea, M. A. (2021). Calculative Practices, Social Movements and the Rise of Collective Identity: How #Istayathome Mobilised a Nation. Accounting, Auditing and Accountability Journal, 35(9), 1-27. https://doi.org/10.1108/AAAJ-08-2020-4819
Vinod, P. P., & Sharma, D. (2021). Covid-19 Impact on the Sharing Economy Post-Pandemic, Australasian Accounting, Business and Finance Journal, 15(1), 37-50. https://doi.org/10.14453/aabfj.v15i1.4
Wang, Y., Zhang, M., Li, S., McLeay, F., & Gupta, S. (2021). Corporate Responses to the Coronavirus Crisis and Their Impact on Electronic-Word-of-Mouth and Trust Recovery: Evidence from Social Media. British Journal of Management, 32(4), 1184-1202. https://doi.org/10.1111/1467-8551.12497
Yang, J. H., & Liu, S. (2017). Accounting Narratives and Impression Management on Social Media, Accounting and Business Research, 47(6), 673-694. https://doi.org/10.1080/00014788.2017.1322936
DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.05
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Mohammad Herli, Hamidah

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.