Accountability for Management of Village-Owned Enterprises (BUMDES) Tanjung Raya in Boyan Tanjung Village, Boyan Tanjung District, Kapuas Hulu Regency
DOI:
https://doi.org/10.59653/pancasila.v2i02.683Keywords:
Accountability, BUMDes, ManagementAbstract
This research was conducted because there was no accountability for the management of Tanjung Raya BUMDes, Boyan Tanjung Village, Boyan Tanjung District, Kapuas Hulu Regency. The method used is descriptive qualitative. Researchers use the theory proposed by David Hulme and Mark Tuner, namely there are six indicators, with four research subjects. The purpose of this study is to describe, analyze the accountability of the management of Village-Owned Enterprises (BUMDes) by Tanjung Raya BUMDes managers. The results of this study show that there are six discussions, first, management accountability in terms of legitimacy can be concluded that this is not optimal, it can be seen from the management of Tanjung Raya BUMDes Boyan Tanjung Village is not elected through elections involving the community. Second, the accountability of Tanjung Raya BUMDes management in terms of moral quality can be concluded that it has not been optimal as seen from the BUMDes managers who resigned unofficially. third, accountability for the management of Tanjung Raya BUMDes in terms of sensitivity can be concluded that it has not been optimal as seen from the non-development of new business units by the manager. Fourth, accountability of Tanjung Raya BUMDes management in terms of openness can be concluded that it has not been optimal because BUMDes managers do not regularly report and lack coordination with the Village Government. Fifth, management accountability in terms of resource utilization can be concluded not optimal seen from the manager not utilizing existing resources in Boyan Tanjung Village, the last management accountability in terms of effectiveness and efficiency can be said to be not optimal, this can be seen from the inactivity of BUMDes managers so that they are assisted by the village government in developing business units. It is hoped that the accountability applied will be able to help the development of Tanjung Raya BUMDes.
Downloads
References
Akbar, A. M., Sasanti, E. E., & Suryantara, A. B. (2022). Analisis Akuntabilitas Dan Transparansi Pengelolaan Bumdes Bina Sejahtera Kembang Kerang, Kabupaten Lombok Timur. Jurnal Riset Mahasiswa Akuntansi. https://doi.org/10.29303/risma.v2i4.310
Ali, I. I., Sutarna, I. T., Abdullah, I., Kamaluddin, K., & Mas’ad, M. (2019). Faktor Penghambat Dan Pendukung Badan Usaha Milik Desa Pada Kawasan Pertambangan Emas Di Sumbawa Barat. Sosiohumaniora, 21(3). https://doi.org/10.24198/sosiohumaniora.v21i3.23464
BNN Humas. (2020, August). Kratom, Antara Polemik dan Harapan. Badan Narkotika Nasional Republik Indonesia.
Candrawaty, D. A., Damariswara, R., & Aka, K. A. (2022). Analisis Respon Guru Dan Siswa Terhadap Penggunaan Multimedia Interaktif Berbasis Android Materi Non Fiksi Bermuatan Kearifan Lokal Kediri Raya. Jurnal Basicedu. https://doi.org/10.31004/basicedu.v6i4.3459
Kabupaten Kapuas Hulu, I. (2009, February). Peraturan Daerah (PERDA) Kabupaten Kapuas Hulu Nomor 7 Tahun 2009 tentang Badan Usaha Milik Desa (BUMDes). 02 September 2009.
Marila Monika. (2021). Implementasi Program Badan Milik Desa (BUMDes) Di Desa Semandang Kanan Kecamatan Simpang Dua Kabupaten Ketapang.
Pemerintah Pusat, I. (2014, September). Undang-Undang No 6 Tahun 2014 tentang Desa. 15 September 2014.
PERDES Boyan Tanjung No 4 Tahun 2017. (n.d.).
Prawoto, N., Saud, I. M., & Nurjanah, A. (2023). Financial Report Preparation Training to Increase Human Resource Capacity at BUMDes Tamantirto Kasihan Bantul. Community Empowerment. https://doi.org/10.31603/ce.8541
Puspitasari, M. (2023). Akuntabilitas Pengelolaan Keuangan BUMDes: Sebuah Perspektif Peran Pemerintah. Perspektif Akuntansi. https://doi.org/10.24246/persi.v6i2.p21-41
Raba Manggaukang. (2020). Akuntabilitas Konsep dan Implementasi. Universitas Muhammadiyah Malang.
Rabiatun. (2021). Peran Badan Usaha Milik Desa (BUMDes) Dalam Memberdayakan Masyarakat Di Desa Riam Mengelai Kecamatan Boyan Tanjung Kabupaten Kapuas Hulu.
Rukhmana T, Darwis D, Alatas A.R, Tarigan W.J, Mufidah Z.R, Arifin M, & Cahyadi N. (2022). Metode Penelitian Kualitatif (Cahyono Paput Tri, Ed.). CV. Rey Media Grafika.
Siahaan, S. V. br, & Vuspitasari, B. K. (2020). Analisa Pemilihan Pengurus Dan Unit Usaha Bumdes Desa Suka Maju, Kecamatan Sungai Betung, Kabupaten Bengkayang, Kalimantan Barat. Sebatik, 24(2). https://doi.org/10.46984/sebatik.v24i2.1136
Widiastuti Solihat, L., & Aan Julia. (2022). Strategi Keberhasilan Badan Usaha Milik Desa (BUMDes) Desa Karangtengah Kecamatan Kadungora Kabupaten Garut. Bandung Conference Series: Economics Studies, 2(1). https://doi.org/10.29313/bcses.v2i1.1374
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2024 Sephana Suramaga Melati, S.Y. Pudjianto, Indah Sulisdiani, Marini Marini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
