Kritik terhadap Pemberlakuan Teori Agensi dalam Pengelolaan Dana Desa di Suku Boti

SONBAY, Yolinda Yanti (2022) Kritik terhadap Pemberlakuan Teori Agensi dalam Pengelolaan Dana Desa di Suku Boti. Ekuitas: Jurnal Ekonomi dan Keuangan, 6 (2). pp. 204-223. ISSN 2548 – 5024

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Abstract

This study aims to photograph the application of agency theory in the Boti Tribe in managing village funds (in this case the agency relationship between the government as an agent and the Boti Tribe community as the principal) and compare it with the theory of functionalism. The research method used is ethnography. Data collection techniques, carried out in two ways, namely observation and ethnographic interviews. The research flow using 9 steps Spradley Data analysis was carried out through three stages, namely domain analysis, taxonomic analysis, and component analysis. The results show that in the management of village funds in the Boti Tribe, agency theory does not apply. As for what applies is the theory of functionalism in which the value of Hailaka Culture as the culture of the Boti Tribe community becomes the main reference and framework in acting compared to government regulations. The Boti Tribe community has made the values of Halaika Culture as a way of life. Halaika culture is the most important value in all aspects of community life, including the management of village funds. Halaika culture constructs all aspects of the life of the Boti Tribe.

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