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All Journal JBTI : Jurnal Bisnis : Teori dan Implementasi Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ EQIEN - JURNAL EKONOMI DAN BISNIS Journal Of Management Science (JMAS) Jurnal Proaksi Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Journal of Social Research Procedia of Social Sciences and Humanities Journal of Asset Management and Public Economy Eduvest - Journal of Universal Studies Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Muntahanah, Siti
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Journal of Social Research

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Managerial Performance Analysis from a Financial Perspective as an Effort to Realize Sustainable BUMDes Governance Muntahanah, Siti; Cahyo, Heru; Hidayat, Chusnul Maulidina
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2711

Abstract

This study aims to analyze the influence of planning, accountability, and accounting information systems on the performance of Village-Owned Enterprises (BUMDes) in Banyumas Regency, as well as examine the role of internal control as a moderation variable. This study uses a quantitative approach with a survey method of 171 BUMDes spread across the Banyumas area. The data analysis technique was carried out using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study show that planning, accountability, and accounting information systems have a positive and significant effect on the performance of BUMDes. In addition, internal control has been proven to moderate the relationship between the three independent variables on the performance of BUMDes, so that internal control can strengthen the positive influence of planning, accountability, and accounting information systems on the performance of BUMDes. The implications of this study show the importance of implementing a strong internal control system in supporting sustainable and accountable BUMDes governance.
Co-Authors AA Sudharmawan, AA Adetya Putri, Anggraeni Adhitya, Bagus Ady Achadi Agus Prabawa Agustina , Fadlila Salwa Akhmad , Fadli Andhi Johan Suzana Arinastuti Arinastuti Atik Cahyo, Heru Chusnul Maulidina Hidayat Damar Jati Dattadewi Purwantini Diah Retnowati Dian Safitri Pantja K Doso Sarwanto Dwi Iroah edi sumantri Elisya , Rewina Endang Sri Wahyuningsih, Endang Sri Gisa Anugrah Dessriadi Hari Winarto harsuti Irfan Anggun Widiyono Isnaeni Rokhayati Krisnhoe Sukma Danuta Lazuard , Rafi Ahmad Maulana , Ibnu Maulana , Muhammad Gusyali Zaky Murdijaningsih, Tjahjani Nirmala Nirmala Novanda Nur Huda Nuniek Ina Ratnaningtyas Nursyafa’ah, Aini Prakusya, Gayuh Aditya Purnomo, Sodik Dwi Putri, Pungky Diana Ratna Pujiastuti Sabila , Alifia Nur Afifiah Farah Santi Suciningtyas Sifa , Yasmin Meira Sindi Rahmah Sri Lestari Sri Sundari Suripto Suripto Surveyandini, Mayla Tri Handayani Wahyunindiya, Talissya Yanita Mutiaraning Viastika Zuhaena, Fatwa Zumaeroh -