“…To encourage local government response and accountability to community-level needs, intervention and policy reforms are needed to support empowered and inclusive communities where the poorest and most marginalized have a voice in the decision-making process and can decide on the development division. Funding at the community level and controlling incentives for service delivery, as well as strong and democratic village institutions, can carry out integrated participatory development planning, implementation, and supervision (Antlov and Eko, 2012;Hans Antlöv, Anna Wetterberg, 2016) In terms of capital reporting, until 2017, only 84 Bumdes have recorded initial capital reports/equity participation; there are still 29 Bumdes that have not recorded their initial capital. Based on the report, the initial capital of Bumdes in the Konawe Regency was IDR 7,475,292,469, ranging from less than IDR 50,000,000 to IDR more than IDR 150,000,000.…”