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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Andykha David Novri Sitanggang
Directorate General of Taxes, Ministry of Finance
Economics, Econometrics & Finance

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VILLAGE FUNDS, BUSINESS MODEL PREFERENCE, PARTICIPATORY APPROACH AND ELITE CAPTURE IN TWO VILLAGE-OWNED ENTERPRISES IN BOGOR REGENCY Andykha David Novri Sitanggang; Akhmad Solikin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.4476

Abstract

One manifestation of village community empowerment is the establishment of village-owned enterprises (Badan Usaha Milik Desa, BUMDesa). This study seeks to illustrate whether village funds dominate capital structure, how village head and villagers select business preferences, and whether elite capture phenomena probably occur in two BUMDesa in Bogor Regency. The results of the study show that village funds and government funding still remain the main source of BUMDesa's capital. In the selection of business sectors, one BUMDesa has adhered to a participatory principle while other BUMDesa still depends on the initiative of the village bureaucrats. The elite capture phenomenon possibly occurred at the implementation stage in one BUMDesa, as well as the planning stage at the other BUMDesa There has been no indication of elite capture in reporting and accountability aspect of these two BUMDesa.
Co-Authors Solikin, Akhmad