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All Journal Jurnal STIE Semarang (Edisi Elektronik) Prosiding Seminar Nasional Unimus
Nugroho Tulus Rahayu
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health

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PENGELOLAAN DANA DESA DI KECAMATAN GUNTUR: PERSPEKTIF FRAUD DIAMOND THEORY Mukhlas Adi Putra; Nugroho Tulus Rahayu; Sarbullah . Sarbullah
JURNAL STIE SEMARANG Vol 12 No 2 (2020): Volume 12 No 2 Edisi Juni 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i2.412

Abstract

The field study was used in this study to test the diamond cheating theory presented by Wolf and Hermanson as a means of detecting fraud in the use of the village budget in villages in Guntur Subdistrict, Demak Regency. The theoretical contribution of this research as information and consideration for related parties in managing the village budget. This theory results from the development of fraud triangle theory developed by Cressey's with the addition of the capability element. The village head and all his apparatus in the Guntur District as the population in this study. Each village 10 respondents were taken as the study sample. The results found that the pressure and opportunity variables did not significantly influence fraud detection. Variation rationalization and capability significantly influence the detection of fraud in the use of village funds in Guntur District. The limitation of this study is that the object of the research is different from previous studies, where the respondents are actors in the use of village budget funds in Guntur District
ANALYSIS OF THE POTENTIAL AND OBSTACLES TO ESTABLISHING A VILLAGE-OWNED ENTERPRISE (BUMDES) IN THE GUNTUR SUBDISTRICT, DEMAK REGENCY Nugroho Tulus Rahayu; Ariyani Indriastuti
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.400

Abstract

Village-Owned Enterprises or BUMDes are pillars of economic activity in the village, which strengthens the village economy. BUMDes is formed by the village government based on the needs and potential of the village. In the Guntur subdistrict, Demak regency, 2 BUMDes have been established, namely SidorukunBUMDes in Sidokumpul village and SumberlancarBUMDes in Bakalrejo village. Eighteen other villages do not yet have BUMDes. The purpose of this study was to determine the initiative of the village government in establishing BUMDes, find out what the potential of the village to establish BUMDes, determine the obstacles in establishing BUMDes. The population of this research is the village government in the Guntur subdistrict, which consists of 20 villages and BUMDesSidorukun and BUMDesSumberLancar. The method used is the census method. Data obtained by interview. The analytical method used is descriptive analysis. The results of this study found that the initiative of the village government in the Guntur sub-district of Demak district in establishing BUMDes was still low. Potentials that can be managed by BUMDes include potentials in agriculture, rice, corn and green beans, cow and goat farms, village markets, and pure water. The obstacles in establishing BUMDes stem from the village government's understanding of BUMDes that is still low.
Analisis Potensi Dan Kendala Pendirian BUMDes di Wilayah Kecamatan Guntur Kabupaten Demak Nugroho Tulus Rahayu; Ariyani Indriastuti
Prosiding Seminar Nasional Unimus Vol 2 (2019): Tantangan Implementasi Hasil Riset Perguruan Tinggi untuk Industrialisasi
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Badan Usaha Milik Desa atau BUMDes merupakan pilar kegiatan ekonomi di desa, yang memperkuat perekonomian desa. BUMDes dibentuk oleh pemerintah desa berdasarkan kebutuhan dan potensi desa. Di wilayah kecamatan Guntur kabupaten Demak sudah berdiri 2 BUMDes yaitu BUMDes Sidorukun di desa Sidokumpul dan BUMDes Sumberlancar di desa Bakalrejo. Delapan belasgoo desa lainnya belum memiliki BUMDes. Tujuan penelitian ini adalah untuk mengetahui inisiatif pemerintah desa dalam mendirikan BUMDes, mengetahui potensi apa saja yang dimiliki desa untuk mendirikan BUMDes, mengetahui kendala dalam mendirikan BUMDes, mengetahui profil dan peran BUMDes di wilayah kecamatan Guntur terhadap peningkatan pendapatan asli desa. Populasi penelitian ini adalah pemerintah desa yang berada di wilayah kecamatan Guntur yang berjumlah 20 desa dan BUMDes Sidorukun dan BUMDes Sumber Lancar. Metode yang digunakan adalah metode sensus. Data diperoleh dengan cara wawancara. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian ini menemukan bahwa inisiatif pemerintah desa diwilayah kecamatan Guntur kabupaten Demak dalam mendirikan BUMDes masih rendah. Potensi yang bisa dikelola oleh BUMDes antara lain potensi di bidang pertanian, peternakan, perdagangan, dan air bersih. Kendala dalam mendirikan BUMDes bersumber pada persepsi dan pemahaman pemerintah desa tentang BUMDes yang masih rendah.BUMDes Sidorukun sudah mampu memperoleh laba dan bisa memberikan kontribusi pendapatan kepada pemerintah desa. Sedangkan BUMDes Sumberlancar belum bisa memperoleh laba sehingga belum bisamemberikan tambahan pendapatan bagi pemerintah desanya. Kata kunci: Potensi, Kendala, Pendirian, BUMDes.
Co-Authors Ariyani Indriastuti, Ariyani Putra, Mukhlas Adi Sarbullah . Sarbullah