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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science
Siraz, Rahmat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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DEVELOPMENT OF VILLAGE OWNED BUSINESS ENTITY GOVERNANCE MODEL Budi Hendaris, Raden; Siraz, Rahmat
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1035

Abstract

Village Owned Enterprises (Bumdes) must be able to support the village's economy while also assisting in the resolution of social issues in the Bumdes environment. However, not all Bumdes are capable of maintaining the village economy and overcoming social issues in its implementation. As a result, there was a management mistake that led Bumdes to stop working properly. The goal of this research was to determine the impact of governance on Bumde's performance. A questionnaire was sent to Bumde's management in West Bandung Regency, with a sample size of 117 Bumdes. Initial surveys, the creation of concepts and equipment, data gathering, and data analysis are all part of the research phase. Smart PLS version 3.0 software was used to analyze the data. Transparency, accountability, participation, emancipation, and sustainability were found to have a substantial impact on performance, but cooperative had no effect.
ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT Hendaris, R. Budi; Siraz, Rahmat
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 3 (2020): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i3.171

Abstract

To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.
Co-Authors R.Budi Hendaris