Business Architecture Accounting Information System of Village-Owned Enterprises with TOGAF

Widadi, Sigit; Iswanto, Iswanto; Parwoto,; Fajrin, Hanifah Rahmi

doi:10.1109/ice3is54102.2021.9649697

Cited by 2 publications

(1 citation statement)

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“…Villages often face significant fluctuations in income from various sources, such as village taxes, BUMDes business results, and government assistance. This uncertainty makes long-term planning and managing funds difficult, as it is difficult to estimate future income accurately (Priyanto et al, 2022;Widadi & Fajrin, 2021). Actions to prevent misappropriation of funds are also a factor in the difficulty of managing BUMDes funds.…”

Section: Introductionmentioning

confidence: 99%

Enhancing the Management and Sustainability of Village-Owned Enterprises (Bumdes): A Comprehensive Analysis of Key Strategies for Implementation

Rares,

Mamentu,

Londa

2023

J. of Law and Sust. Develop.

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Background: Village-owned enterprises (BUMDes) have great potential in supporting economic and social development at the village level. However, to achieve sustainability and effectiveness, proper strategy implementation is essential. This research comprehensively analyzed the main strategies for implementing BUMDes, focusing on community participation, strict financial management, and business diversification and risk management. Research Objectives: This research aims to evaluate the extent to which community participation, financial management, business diversification, and risk management have been integrated in BUMDes as the main strategy for achieving sustainability. Method: This research uses qualitative methods by interviewing the Head of BUMDes from each village, the Village Head, and three members and administrators of BUMDes from three different districts. the data used is primary and secondary. The data that has been collected is then processed using the triangulation method. Results: The research results show that community participation is a central element in the success of BUMDes, enabling more inclusive decision-making and supporting sustainability. Tight financial management provides a strong financial foundation and transparency, while business diversification with risk management helps reduce vulnerability to external changes. Conclusion: Community participation, strict financial management, business diversification, and risk management are the main keys to achieving BUMDes sustainability. Its integration into the implementation strategy is essential to sustainable village economic and social development.

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Section: Introductionmentioning

confidence: 99%