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Accountability for Management of Village-Owned Enterprises (BUMDES) Tanjung Raya in Boyan Tanjung Village, Boyan Tanjung District, Kapuas Hulu Regency Melati, Sephana Suramaga; Pudjianto, S.Y.; Sulisdiani, Indah; Marini, Marini
Pancasila International Journal of Applied Social Science Том 2 № 02 (2024): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i02.683

Abstract

This research was conducted because there was no accountability for the management of Tanjung Raya BUMDes, Boyan Tanjung Village, Boyan Tanjung District, Kapuas Hulu Regency. The method used is descriptive qualitative. Researchers use the theory proposed by David Hulme and Mark Tuner, namely there are six indicators, with four research subjects. The purpose of this study is to describe, analyze the accountability of the management of Village-Owned Enterprises (BUMDes) by Tanjung Raya BUMDes managers. The results of this study show that there are six discussions, first, management accountability in terms of legitimacy can be concluded that this is not optimal, it can be seen from the management of Tanjung Raya BUMDes Boyan Tanjung Village is not elected through elections involving the community. Second, the accountability of Tanjung Raya BUMDes management in terms of moral quality can be concluded that it has not been optimal as seen from the BUMDes managers who resigned unofficially. third, accountability for the management of Tanjung Raya BUMDes in terms of sensitivity can be concluded that it has not been optimal as seen from the non-development of new business units by the manager. Fourth, accountability of Tanjung Raya BUMDes management in terms of openness can be concluded that it has not been optimal because BUMDes managers do not regularly report and lack coordination with the Village Government. Fifth, management accountability in terms of resource utilization can be concluded not optimal seen from the manager not utilizing existing resources in Boyan Tanjung Village, the last management accountability in terms of effectiveness and efficiency can be said to be not optimal, this can be seen from the inactivity of BUMDes managers so that they are assisted by the village government in developing business units. It is hoped that the accountability applied will be able to help the development of Tanjung Raya BUMDes.
Bimbingan Teknis Perencanaan Pembangunan dan Anggaran Desa Pudjianto, S.Y.; Triyono, Joko; Eka, Agus; Sikwan, Agus; Marini
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): January 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i3.1618

Abstract

A village as a government organization that has a strategic role in the implementation of development, because the village deals directly with people with all backgrounds needs and interests. Many policies must be implemented by the village government, so there are still often misperceptions caused by the still weak human resources in the village government, resulting in timely demands in budget use accountability reports that cannot be achieved. This condition also occurs in Mempawah Regency, there are still many villages that do not fully understand development planning and village financial management properly, one of which is a village in Mempawah Hilir District. This PKM aims to through technical guidance provide an understanding of village development planning by the needs of the community and the potential that exists in the village, as well as village financial management. The methods used in PKM are participatory and instructional approaches. The results obtained in the implementation of PKM are that participants gain understanding and information on the importance of village development planning, and the process of village financial management to accountability, also at the same time can complete village financial accountability reports in the current year and can compile development plans and activities and the RAPBDes for the next year can be compiled properly.