The role of stakeholders in the Accountability of Village Enterprise Management: a Public Governance Approach

Kurniasih, Denok; Setyoko, Paulus Israwan; Imron, Muhammad Ali; Wijaya, Shadu Satwika

doi:10.1088/1755-1315/255/1/012056

Cited by 3 publications

(6 citation statements)

References 37 publications

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“…Menurut Kurniasih et. al (2019) akuntabilitas merupakan prinsip yang sangat penting dalam tata kelola publik di negara-negara demokratis.…”

Section: Kajian Literatur Akuntabilitas Dan Akuntabilitas Publikunclassified

“…Faktor lain yang meningkatkan akuntabilitas pengelolaan keuangan adalah kompetensi aparatur pemerintah (Wiguna, 2020). Kurniasih et al, (2019) menyatakan melalui keterbukaan informasi, mengharuskan pemerintah beroperasi secara terbuka dan transparan, artinya berbagai kebijakan dalam penyelenggaraan pemerintahan haruslah jelas dan tidak dirahasiakan. Perencanaan pelaksanaan dan pertanggung jawaban harus diketahui oleh publik yamg mempunyai hak atas informasi yang faktual mengenai penyelenggara pemerintah.…”

Section: Kajian Literatur Akuntabilitas Dan Akuntabilitas Publikunclassified

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Akuntabilitas Pengelolaan Alokasi Dana Desa

Mais,

Nuryati,

Handoko Sakti

et al. 2024

JAGo

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Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken

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“…Menurut Kurniasih et. al (2019) akuntabilitas merupakan prinsip yang sangat penting dalam tata kelola publik di negara-negara demokratis.…”

Section: Kajian Literatur Akuntabilitas Dan Akuntabilitas Publikunclassified

Akuntabilitas Pengelolaan Alokasi Dana Desa

Mais,

Nuryati,

Handoko Sakti

et al. 2024

JAGo

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“…Selain itu, melalui BUMDes, dana yang dimiliki desa bisa lebih jelas dan terarah. (Kurniasih, D., Setyoko, P. I., Imron, M., & Wijaya, S. S., 2019). Berdasarkan data yang di sampaikan oleh pihak Bulog divisi regional D.I Yogyakarta, sebanyak 74.910 desa di seluruh Indonesia, terdapat 22.000 desa yang memiliki BUMDes dan lebih kurang 4.000 BUMDes aktif.…”

Section: Pendahuluanunclassified

Kerangka Hukum Pengembangan Usaha Bumdes Melalui Anak Perusahaan Bumn Ptmitra Bumdes Nusantara (Studi Di Bumdes Amarta)

Raodah¹,

Rahmadani

2023

JIGE

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PT MBN is committed as an aggregator, off-taker, and executor of operational supervision for BUMDes in Indonesia. BUMDes business development by PT MBN is carried out indirectly through subsidiaries established by BUMDes and PT MBN. One of these subsidiaries is PT MD Sleman Sembada which is a jointly controlled entity and an object of control company. PT MBN gives reverse dividend rights and does not match the number of shares to BUMDes. There must be a meeting point between BUMDes goals as specified in Article 3 of Government Regulation Number 11 of 2021 concerning Village Owned Enterprises and the vision and mission of PT MBN. PT MD Sleman Sembada is placed as a controlled company because all decision making on the management of the company is under the full control of PT MBN as the majority shareholder. Nevertheless, the legal construction of limited liability and the legal independence of PT MD Sleman Sembada must also be considered in efforts to develop a just BUMDes business through PT DM Sleman Sembada.

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“…Dalam rangka meningkatkan pendapatan masyarakat dan pendapatan asli desa maka BUMDes ini mempunyai beberapa kontribusi untuk memenuhi kebutuhan masyarakat, salah satunya dlam kebutuhan pokok di desa. Mengingat BUMDes ini adalah suatu lembaga ekonomi modal usaha, BUMDes ini ialah sebagai salah satu pembangunan desa mandiri yang dapat berjalan dengan percaya diri bahwa desa memang sudah berhasil mengatur rumah tangganya sendiri dan menciptakan desa yang mandiri Namun beberapa penelitian sebelumnya masih sedikit yang membahas mengenai Bumdes (Baldo, 2012;Kurniasih et al, 2019;U & Majid AH, 2015;Whiteley & Kölln, 2018;Widyatama & Yanida, 2016). Penelitian tersebut masih berfokus pada pengembangan UMKM namun tidak berfokus pada pengembangan strategi Bumdes.…”

Section: Pendahuluanunclassified

“…Namun beberapa penelitian sebelumnya masih sedikit yang membahas mengenai Bumdes (Baldo, 2012;Kurniasih et al, 2019;U & Majid AH, 2015;Whiteley & Kölln, 2018;Widyatama & Yanida, 2016). Penelitian tersebut masih berfokus pada pengembangan UMKM namun tidak berfokus pada pengembangan strategi Bumdes.…”

Section: Komposisi Peluang Riset Masa Depan Dengan Topic Bumdesunclassified

Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur

Ihsan¹,

Irma²,

Ladjin³

et al. 2020

VJRA

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The purpose of this article is to discover the potential for research on BUMDes strategies. This article is considered important because research on BUMDes is still very limited so that it can make a very large contribution to BUMDes research space. Bumdes has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Bumdes officials, who do not have good management skills and financial literacy in managing Bumdes. This research was conducted with a literature study using Leximancer to determine the potential for future research. The results of this study indicate that there are 4 (four) important variables that need to be considered by further research, namely environmental, business, innovation and performance.

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The role of stakeholders in the Accountability of Village Enterprise Management: a Public Governance Approach

Cited by 3 publications

References 37 publications

Akuntabilitas Pengelolaan Alokasi Dana Desa

Akuntabilitas Pengelolaan Alokasi Dana Desa

Kerangka Hukum Pengembangan Usaha Bumdes Melalui Anak Perusahaan Bumn Ptmitra Bumdes Nusantara (Studi Di Bumdes Amarta)

Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur

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