PUBLIC CHATTER AND VILLAGE FUND ACCOUNTING DIALOGUE VIA TWITTER

Mohammad Herli, Hamidah Hamidah

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


information; interaction; twitter; village fund

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.05

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