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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Accounting and Investment Public Health of Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Rudy Suryanto, Rudy
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences

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ENVIRONMENTAL ADAPTATION AND SUSTAINABILITY OF BUMDES IN INDONESIA: FUTURE RESEARCH DIRECTIONS AND OPPORTUNITIES Alifian Rezki Nur Firdhausya; Suryanto, Rudy
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/wppxb833

Abstract

Over the past decade, research on Village-Owned Enterprises (BUMDes) in Indonesia has grown substantially, yet its contribution to strengthening village economies and institutional practices remains limited. Many studies remain repetitive, focusing on governance, accountability, and performance, while neglecting innovation, paradigm shifts, and broader theoretical development. Research replication without deeper interpretation has led to minimal practical and theoretical contributions. This study addresses the need for a richer research direction by systematically reviewing 19 articles published between 2015 and 2025, each examining strategic issues related to BUMDes in Indonesia. Tranfield’s systematic review methodology maps trends, research gaps, and challenges in BUMDes studies. The analysis identifies three directions for future research: exploration of emerging topical issues, diversification of research paradigms, and application of relevant theories contextualized to the BUMDes setting. These findings underscore moving beyond traditional themes towards more adaptive and innovative approaches. The study is expected to provide a valuable reference for researchers and practitioners in developing research strategies that enhance the role of BUMDes in sustainable village development.
The Role of Public Accountability in Mediating The Effect of Social Capital on Village-Owned Enterprises Performance Suryanto, Rudy; Utami, Tiyas Puji; Darmawan, Rahmat; Fitriani, Khoirunnisa; Widiastuti, Harjanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.41778

Abstract

Research Objective: This study aims to examine the effect of social capital on improving the performance of village-owned enterprises (VOEs) by considering public accountability as a mediator. Method/approach: This research is a survey research using questionnaires distributed directly to respondents. The data obtained consisted of 250 VOEs from Central Java Province, Indonesia. Sampling using purposive sampling technique. Data analysis was carried out using structural equation models. Results: The results showed that social capital has a positive effect on improving the performance of VOEs, and the results of public accountability partially mediate the effect of social capital on VOEs performance. Practice implications: Practically, the findings imply that strengthening social capital and public accountability need to be institutional strategies in the development of VOEs to improve performance and legitimize long-term sustainability. Originality/novelty: The novelty of this research lies in the placement of public accountability as a mediating variable that bridges the influence of social capital on VOEs performance within the Institutional Theory framework through the simultaneous integration of its three pillars: normative, cognitive-cultural, and regulative
Co-Authors Agus Jamal Alek Murtin, Alek Alifian Rezki Nur Firdhausya Dina Apriana Fitriani, Khoirunnisa Gunawan Budiyanto Hafiez Sofyani Harjanti Widiastuti Heriyanto, Edwin Ilham Maulana Saud, Ilham Maulana Junaidi Junaidi Latif, Mohamad Abdul Maya Ervina, Maya Putra, Adli Zuliansyah Rahmat Darmawan, Rahmat Rizal Yaya, Rizal Sani, Azkia Fiki Siskawati, Sinta Aria Dewi Subandono, Bagus Sukamta Sukamta Suryanto, Arwan Utama, Nafi Ananda Utami, Tiyas Puji Yosita Indriyani, Yosita