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Governance and Sustainability in the Local Context: An Interpretative Study of BUMDes in Banten Faidurrizal; Leo Agustino; Rina Yulianti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8436

Abstract

Village-Owned Enterprises (BUMDes) in Indonesia are mandated to implement good governance principles and advance sustainable development. However, understanding how governance and sustainability operate in local contexts remains limited. This qualitative interpretive study examined governance and sustainability practices across five purposively selected BUMDes in Banten Province. The research employed multiple case study design with data collected through ten semi-structured in-depth interviews with BUMDes managers, village officials, and community leaders, combined with document analysis of strategic plans, governance reports, and financial records from 2022 through 2025. Interview and documentary data were analyzed using thematic analysis methodology employing systematic coding, theme development, data triangulation, and reflexive interpretation to ensure analytical credibility and dependability. The findings reveal four critical themes. First, BUMDes governance operates through dynamic duality where formal structures provide legitimacy while informal networks grounded in kinship relations exert preponderant influence over actual decision-making. Second, sustainability is interpreted adaptively, emphasizing short-term economic survival despite embedded social and environmental commitments rooted in local values. Third, persistent tensions exist between organizational efficiency imperatives and stakeholder inclusivity, resulting in marginalization of women and youth. Fourth, social capital encompassing trust and community cohesion functions as critical institutional buffer enabling organizational resilience during crises. The research concludes that governance and sustainability in BUMDes represent ongoing navigation processes between competing institutional imperatives rather than matters of simple regulatory compliance. Governance requires contextually adaptive approaches recognizing informal mechanisms as legitimate institutional contributions deserving deliberate strengthening. Support programs should emphasize social capital cultivation alongside technical skill development and facilitate dialogue between formal and informal governance systems to enhance organizational capacity and institutional sustainability
Analisis Implementasi Kebijakan Sistem Kerja pada Pemerintah Daerah Kabupaten Paser Decy Mutia Suhartini; Agus Priyanto; Rina Yulianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8874

Abstract

In the context of bureaucratic simplification, the President of the Republic of Indonesia has mandated the implementation of bureaucratic reform, which consists of three stages of transformation: organizational transformation, position transformation, and performance management transformation. With this bureaucratic transformation, civil servants (ASN) are required to be able to adapt and perform in order to achieve organizational performance through a more agile working system. In the Paser Regency Government, bureaucratic transformation has been carried out up to the stage of policy implementation efforts on the working system through Paser Regent Regulation Number 9 of 2024. Meanwhile, within the East Kalimantan Provincial Government, as of June 2024, almost 90.9% of Provincial/City and Regency Governments have prepared working system guidelines, with only around 45.5% or five city/regency governments still in the facilitation and drafting stages. This shows that efforts to implement policies at the regional level have begun. However, the implementation of the working system itself, even after the Working System Guidelines were established, has not yet been followed up as expected in the phase of work system adjustments—namely changes in work mechanisms and business processes. Regarding the transformation of the working system into stages of policy implementation—including socialization activities, drafting of technical policy guidelines, resource allocation, capacity building and training, and full implementation (including monitoring, evaluation, and performance appraisal)—these must be carried out immediately. This is so that the policy can serve as a reference to fully assess the impact of bureaucratic reform after going through the three stages of transformation. This research was conducted to assess the extent of the policy implementation efforts of the Regulation of the Minister for Administrative and Bureaucratic Reform (Permenpan RB) Number 7 of 2022 concerning the Working System in the regions, and what obstacles are faced by local governments, especially in Paser Regency, in the steps of its implementation. The research results show that changes in performance management positively affect ASN performance and have an impact on public service performance. Implementation of the working system in accordance with Permenpan RB Number 7 of 2022 must be followed up with more dynamic changes so that performance targets, performance agreements, and the working system can be integrated and continuous.