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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.
Analisis Manajemen Kinerja Berbasis SOP dalam Meningkatkan Produktivitas Karyawan Cafe Terserah Dompu Nurul Hardianti; Muh. Syahru Ramadhan; Shoalihin Shoalihin
ProBisnis : Jurnal Manajemen Vol. 17 No. 4 (2026): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi manajemen kinerja berbasis Standard Operating Procedure (SOP) dan dampaknya terhadap produktivitas karyawan, serta mengeksplorasi hambatan operasional di Cafe Terserah Dompu. Penelitian ini menggunakan metode kualitatif deskriptif analitis dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap informan yang dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa penerapan SOP berdampak baik pada peningkatan produktivitas karyawan. Hal ini terindikasi dari minimalnya tingkat kesalahan kerja, tercapainya target harian, peningkatan kedisiplinan jadwal shift, dan efisiensi kecepatan pelayanan. Standardisasi ini berhasil menciptakan alur kerja yang terstruktur dan mengeliminasi ambiguitas peran antarpegawai. Meskipun dihadapkan pada kendala operasional seperti lonjakan pelanggan mendadak (peak hours) dan keterbatasan jumlah staf yang menuntut penyesuaian situasional (situational adjustment) serta rangkap tugas, draf SOP awal tetap berfungsi penting sebagai jangkar stabilitas kerja. Kesimpulannya, penerapan SOP terbukti efektif dalam mendongkrak produktivitas dan efisiensi operasional kafe, di mana fleksibilitas situasional yang terjadi merupakan bentuk adaptasi strategis guna mempertahankan kepuasan konsumen.
Implementasi Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Desa di Desa Bara Kecamatan Woja (Studi Kualitatif) Alvin Syaifula; Muh. Syahru Ramadhan; Ibrahim Zakariah
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 analyze and describe the effectiveness of implementing transparency and accountability principles in the management of Village Funds in Bara Village, Woja District. To achieve this objective, the study employs a qualitative approach with a descriptive design, where data validity is tested utilizing source and technique triangulation, followed by data analysis through the stages of data reduction, data display, and conclusion drawing. Based on the analysis, the results indicate that transparency has been implemented through the involvement of various village elements in development planning meetings (Musrenbangdes) and the public display of information boards or banners regarding APBDesa development activities. Meanwhile, accountability is realized through the preparation of program implementation accountability reports (from RKPDesa to APBDesa documents), which are currently transitioning toward a computerized recording system. The implementation of this transparency and accountability has crucial implications for preventing budget misappropriation practices, while simultaneously ensuring the effectiveness and quality of physical infrastructure development in the village. The novelty of this research lies in its locus, which specifically highlights the successful positive synergy between the village government apparatus and the active, inclusive participation of various community groups—including women, youth, and religious leaders—in overseeing and realizing clean financial governance.