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All Journal Jurnal Manajemen Teknologi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Azhari, Intan Putri
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : JAM : Jurnal Aplikasi Manajemen

 1 
EVALUATION AND EXPLORATION OF MANAGEMENT CONTROL SYSTEMS IN VILLAGE OWNED ENTERPRISES Azhari, Intan Putri; Bustamin, Bustamin
Jurnal Aplikasi Manajemen Vol. 20 No. 1 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.01.08

Abstract

Village-Owned Enterprises (BUMDes) Panggung Lestari is one of the reference BUMDes in Indonesia as it has run multiple business units and has successfully contributed significant Village Original Income (PADes) to the village. The research goal is to evaluate and provide solutions for implementing MCS in Panggung Lestari. Qualitative descriptive research method and case study approach by collecting data through observation, in-depth interviews, and documentation review. Then perform data triangulation so that the data can be interpreted and closed. The results showed that Panggung Lestari was regulated by Village Regulation No. 9 of 2016 and AD/ART. However, BUMDes Panggung Lestari did not have detailed operations guidelines, such as standard operating procedures and job descriptions. Panggung Lestari also did not yet have strategic planning and budgeting.  Corporate level performance measurement is regulated from the top down but has not been well documented. While measuring performance at the business unit level, only the KUPAS Business Unit has performance measurement parameters for employees, while other business units do not yet have performance measurement parameters. Performance incentives are given in financial form but for employees who did not have a good system. The bottom line is that the BUMDes don't have a good MCS yet, so management needs improvement.
Social Entrepreneurship Orientation, Organizational Commitment, and Ambidextrous Leadership: Enhancing Village-Owned Enterprises Performance Azhari, Intan Putri; Nofirda, Fitri Ayu; Junita, Dewi
Jurnal Aplikasi Manajemen Vol. 23 No. 3 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Studies on performance-improving techniques are called for as Village-Owned Enterprises (BUMDesa) in Indonesia demonstrate poor performance; 1,094 of 1,601 BUMDesa in Riau Province function at basic levels, and only 195 attain advanced classification. This study presents an integrated mediation-moderation model examining how social entrepreneurship strategy affects BUMDesa performance through organizational commitment mediation, moderated by ambidextrous leadership. Data were obtained from BUMDesa directors and were analyzed using quantitative SEM-PLS analysis. Results reveal that although organizational commitment has a favorable influence and serves as a partial mediator, the social entrepreneurship method also has a clear influence on organizational commitment and performance. But ambidextrous leadership shows no meaningful moderating effect. This paper presents the first empirical investigation of an integrated mediation-moderation model in Indonesian village companies, therefore extending the Resource-Based View theory to rural environments.   Results guide policymakers' decisions on capacity-building programs for sustainable rural economic development through social entrepreneurship development, thereby providing strategic frameworks for strengthening organizational commitment.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Fauzan Azima, Fauzana Azizah, Meiana Nur Azmi, Zul Bustamin Bustamin Evi Marlina Evi Marlina, Evi Fionasari, Dwi HADYPUTRI, RANIE WIDYANINGSIH Mizan Asnawi, Mizan Nofirda, Fitri Ayu Oktaviani, Reza Yetri Pramudita, Rendi Putri, Annie Mustika R.Septian Armel Retno Anggraini Sari, Indah Kartika Septian, Raja Setiawan, Rasyid Sidabutar, Monica Enjelina siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Syafira, Mutia Nabilla Tiana, Fasya Putri Yanti, Mahardini Syahputri Yuliani, Indira Dwi