Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets

Amerieska, Siti; Andhayani, Atik; Nugrahani, Novi

doi:10.32535/jicp.v4i1.1160

Cited by 7 publications

(6 citation statements)

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“…In this study using qualitative with the aim to explore the data that can be obtained by researchers while in the field. [37]; [38]; [39] This coffee shop research was conducted in Tarutung City which is still a developing district city and replicates many of those conducted in big cities in Indonesia. While in the coffee shop, the researcher made observations of the activities carried out by cafe visitors and serving baristas.…”

Section: Methodsmentioning

confidence: 92%

Impact of New Media and Coffee Shop on the Lifestyle of Tarutung Youth

Sitindaon,

Sihombing

et al. 2023

Jurnal Ilmu Sosial Mamangan

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Individual activities in new media in much of the literature are considered separate and unrelated to the offline world. This research shows that activities in new media actually involve individual activities in everyday life. The popularity of coffee shop culture cannot become an urban culture without the role of new media. The presence of new media allows individuals or influencers to share photos and videos while in coffee shops. A coffee shop is also a good, aesthetic, contemporary object for all the services, food and drinks provided to consumers. This condition is what coffee shop consumers take advantage of to share their activities through new media. The aim of this research is to find out if activities in coffee shops are widely seen in new media by fellow users, friends and family, so that they attract a lot of interest from urban communities. This research uses qualitative methods and data collection techniques through in-depth interviews and field observations (coffee shops). The result of this research is that in the end each individual tries to produce interesting video and photo content in order to get comments, likes/dislikes in new media. Based on the results and discussion The presence of new media makes it possible for each user to be able to interact flexibly and produce content according to their abilities and wishes. The novelty of this research is that positive responses are a form of pride and happiness for those who post them on new media

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Section: Methodsmentioning

confidence: 92%

Impact of New Media and Coffee Shop on the Lifestyle of Tarutung Youth

Sitindaon,

Sihombing

et al. 2023

Jurnal Ilmu Sosial Mamangan

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“…Method descriptive, according to Nazir, et al in "Book Example Method Study," is something method in researching status bunch man, something object, something set condition, something system thinking or something class incident on period now [11]; [12]; [13]. The descriptive study aims to create a description, description, or Paint in a systematic, factual, and accurate manner regarding the facts, characteristics, and connections between the phenomena investigated [14]; [15]. The descriptive method is used to describe or analyze something results study but not used to make broader inferences.…”

Section: Methodsmentioning

confidence: 99%

Occupation Through Technology Monopoly : Relationship Between Technology, Globalization and Capitalization

Aritonang,

Weeden

2023

Jurnal Ilmu Sosial Mamangan

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Globalization is made possible first of all by technology, a technology that is decisive and determined by itself. The possibilities that technology offers allow the world to be in a single whole. Globalization is a reality in our daily lives that can be found easily. Globalization is related to economics, technology, and politics. This paper tries to see this relationship with an emphasis on technology. It is the development of technology that has enabled globalization to change the world and all the relationships in it as they are today. Globalization goes well with the liberal political system and the capitalist economic system. This last thing finally makes globalization as an effort to expand the market or in other words globalization becomes a weapon for capitalism to stick and then stick its nails deeper and deeper in the world. Thus, globalization then turns technology, which initially helped create globalization, to turn into "mere" commodities for humans. However, this paper still sees the possibility of changing technology from a commodity to a right for all citizens of the world. Coclusion, when technology is utilized as capital within the framework of capitalism, any new possibilities constantly offered by technology incarnate as new commodities. The novelty of this research is that resistance to IPR can be used as a small example of efforts to fight capitalism which makes technology a commodity creation system.

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“…So, a more profound study to assess village financial accountability can be seen from how accounting principles are applied in activities and how much compliance managers have in implementing accounting standards relevant to their business. Accountability is BUMDesa's responsibility towards parties involved in operational activities, including the village government and central government (Amerieska et al, 2021). The application of accounting and preparation of financial reports must be based on financial standards to become a vital reference for trust and openness regarding finances managed by BUMDesa to all parties.…”

Section: Introductionmentioning

confidence: 99%

BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?

Kartikasari,

Zainuddin,

Jamil

2024

JEB

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The existence of BUMDesa can save the country from the economic crisis, as seen from the absorption of the number of workers in several provinces in Indonesia and the number of turnover that has successfully contributed to the village's original income. However, the operational sustainability of BUMDesa is caused by the lack of quality of BUMDesa's financial statements. There are still some BUMDesa that do not make financial statements because of the manager's lack of understanding of accounting literacy. So it often happens that some BUMDesa experience not developing in their business activities and BUMDesa development funds are not optimally functioning. This study aims to determine the existence of BUMDesa financial accountability in terms of the role of accounting and implementation of SAK-ETAP. How is the understanding of BUMDesa managers regarding accountability embodied in financial statements currently the role of accounting is likened to an antecedent to the growth of BUMDesa. Measurements are carried out based on the size of BUMDesa, the manager's educational background, and the provision of information and socialization of SAK-ETAP. In this study, theoretical studies will also be studied on how the preparation of BUMDes financial statements is applied to SAK-ETAP. This research uses a type of qualitative research using a descriptive approach based on phenomenology. This study's results show that accounting's role is very important in the success of BUMDesa in conveying its financial accountability. Socialization related to accounting literacy as well as financial literacy and assistance are also needed by most BUMDesa.

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Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets

Cited by 7 publications

References 0 publications

Impact of New Media and Coffee Shop on the Lifestyle of Tarutung Youth

Impact of New Media and Coffee Shop on the Lifestyle of Tarutung Youth

Occupation Through Technology Monopoly : Relationship Between Technology, Globalization and Capitalization

BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?

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