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Pengaruh Akuntabilitas dan Efektivitas Pengelolaan BUMDes terhadap Peningkatan Kesejahteraan Ekonomi Masyarakat di Desa Wawonduru Surjana Surjana; Muh. Syahru Ramadhan; Sumarni Sumarni
ProBisnis : Jurnal Manajemen Vol. 17 No. 4 (2026): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine and analyze the influence of accountability and effectiveness of BUMDes management on the economic welfare of the community in Wawonduru village, as well as knowing and analyzing the dominant influence between accountability and effectiveness of BUMDes management. In this study, a form of analysis is used that uses numbers and calculations with statistical methods that aim to test the truth of the hypothesis in the study, and also uses descriptive methods to prove existing facts factually and systematically. The method used is the result of operating variables arranged in the form of a questionnaire. The sample used in this research was 92 heads of families as respondents. This research uses a likert scale, which is used to measure the scale of a person’s attitudes, opinions and perceptions in a situation. Based on the test result, all independent variables in this study are suitable for use. The results indicate that accountability has a negative and insignificant effect on community economic well being, while the effectiveness of village owned enterprise BUMDes management has a positive and significant effect on community economic well being.