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All Journal Jurnal Sosiologi Dialektika Bulletin of Economic Studies (BEST) Prosiding Konferensi Nasional PKM-CSR Publikasi Berkala Pendidikan Ilmu Sosial Jurnal Ilmu Sosial, Humaniora dan Seni Huma: Jurnal Sosiologi Multikultural: Jurnal Ilmu Sosial Jurnal Penelitian dan Pengabdian Masyarakat Hayak Bamara: Jurnal Pengabdian Masyarakat
Hidayah, Sri
Unknown Affiliation
Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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BUMDES as a Hybrid Institution: Dynamics of Power Relations and Social Legitimacy in Realized Village Independences An' Amta, Dimas Asto Aji; Hidayah, Sri; Al Syahrin, M. Najeri; Fadly, Faldy; Bakhsar, Intan Septiana; Amalia, Dinda Fitri
Publikasi Berkala Pendidikan Ilmu Sosial Vol 6, No 1 (2026): PAKIS, March 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pakis.v6i1.18399

Abstract

Village-Owned Enterprises (BUMDes) are positioned as strategic instruments for fostering rural self-reliance through the collective management of local resources. In practice, BUMDes function not only as economic entities but also as socio-political arenas characterized by complex dynamics of power relations, conflicts of interest, and negotiations among village actors. This study aims to analyze the social dynamics in the management of BUMDes by comparing two village cases in Karang Intan Subdistrict, namely Mandi Kapau Timur Village and Sungai Landas Village. This research employs a qualitative approach using Participatory Action Research (PAR), involving participatory observation and in-depth interviews. The analysis is conducted through the perspectives of hybrid institutions and the bundle of rights framework. The findings reveal two distinct developmental trajectories of BUMDes: a consolidative pathway and a fragmentative pathway. Mandi Kapau Timur Village demonstrates institutional consolidation through clear business differentiation, equitable benefit distribution, and strong social legitimacy, which collectively drives socio-economic transformation. In contrast, Sungai Landas Village exhibits business fragmentation that directly competes with local livelihoods, leading to conflicts of interest and weakening social legitimacy. These findings highlight that BUMDes success is shaped not only by capital or business type, but by the ability to balance economic and social dimensions, align collective and individual interests, and manage power relations inclusively. Accordingly, recommendations for BUMDes development should be accompanied by strengthening socio-political governance, and villages must ensure business differentiation that does not directly compete with local economic activities.
The Potential, Structure, and Effectiveness of the Local Tax System in Strengthening Local Own-Source Revenue (PAD) in Kotabaru Regency Hamid, Ismar; Rahman, Mizan Ikhlasul; Srihardjanti, Rurien; Hidayat, Rachmat; Hidayah, Sri; Arqam, Muh.; Baihakki, Fajar; Sabar, Wardihan
Bulletin of Economic Studies (BEST) Vol 5 No 3 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i3.64015

Abstract

Local own-source revenue (PAD) represents a core component of regional fiscal capacity and an essential indicator of subnational fiscal sustainability. This study examines the potential, revenue structure, and performance of local taxes in strengthening the local fiscal capacity of Kotabaru Regency. The analysis is based on secondary data on local tax revenues for the 2020–2024 period obtained from the Regional Revenue Agency of Kotabaru Regency. The empirical approach combines an assessment of tax composition and sectoral contributions, an evaluation of revenue target achievement, and trend and medium-term projection analysis using a logarithmic specification. The findings reveal that the local tax revenue structure in Kotabaru Regency is highly concentrated in Street Lighting Tax, Non-Metal and Rock Mineral Tax, and the Land and Building Rights Acquisition Duty (BPHTB), indicating a strong sectoral dependence on energy and extractive activities. While aggregate tax performance appears relatively strong, with average realizations exceeding annual targets, considerable heterogeneity is observed across tax instruments. Service-based and locally embedded taxes exhibit comparatively weak performance, pointing to untapped local tax capacity. The logarithmic trend estimates suggest a deceleration in revenue growth, consistent with diminishing returns in mature tax bases. These results imply that future fiscal strengthening should prioritize potential-based revenue planning, administrative efficiency and compliance enhancement, and diversification of the local tax base to improve regional fiscal resilience.
Co-Authors Achmad Jamil Aditya, Dimas Anggi Putra Ajam, Ajam Akhsanul Rahmatullah Alhadi, Syarifah Soraya Amalia, Dinda Fitri An' Amta, Dimas Asto Aji Anggraini, Ginawati Widya Anjani, Anjani Annisa, Fitri Ardanata, Stevany Nike Arif Rahman Nugroho Arqam, Muh. Aulia Aziza, Wafiq Azizah, Azzahra Nur Bahari, Siti Hanifah Bahjah, Noor Baihakki, Fajar Baiti, Noor Bakhsar, Intan Septiana Diah Ariani Arimbi Diandra, Charennina Marsha Erin, Erin Fadly, Faldy Fitri, Ahmad Azriel Iedil Hairin, Muhammad Hanifah Haris, Ahmad Abdul Hermanto Hermanto Hermawan, Rio Ilmi, Muhammad Ibnu Zainal Inayah, Alya Noor Inayati, Rahmah Ismar Hamid Lestiani, Devi Liani, Sava'ah Intan Mizan Ikhlasul Rahman Nailah Nasuha, Habibi Adam Noor Fitri Noorfallah, Ananda Noorsyifa, Gusti Nurmasjida, Giska Pinky Saptandari, Pinky Pramesti, Alifia Shindy Putra, Ezza Akhan Maulana Putra, Muhammad Putri, Azmi Anugerah RACHMAT HIDAYAT Rahmadini, Nasifa Noor Ramelan, Ampri Wahlul Resdawati, Resdawati Rima Riski , Ahmad Sawban Safitri, Erlinda Septia Safitri, Mahtia Salma, Ratu Salsabella Sauki, Ahmad Sitanggang, Ribka Siti Zulaikha Srihardjanti, Rurien Sriwahyuni, Dewi Syahla, Mayang Effiena Syifa, Noor Tiara Kusuma Dewi, Tiara Kusuma Tindaon, Entry Welny Tsuraya, Ghaida Nur Uswatun Hasanah Utami, Diyah Yasmina Wardihan Sabar Wirawan Zulhidan, Muhammad Royyan