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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Innovation Research
Dheny Hendrawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Increasing Performance Effectiveness as an Effort to Sustain Village-Owned Enterprises in the Ngargoyoso Region, Karanganyar Regency Dimas Ilham Nur Rois; Raisa Aribatul Hamidah; Dheny Hendrawan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

Good corporate governance is the key to a company's long-term survival. Many BUMDes have died because they do not implement good corporate governance. The purpose of this study is to analyse the increase in performance effectiveness as an effort to sustain Village-Owned Enterprises in the Ngargoyoso Region, Karanganyar Regency. This type of research is qualitative with data collection techniques, namely interviews, observation and documentation. The analysis used is descriptive with the stages of data reduction, data presentation, and conclusions. Data validity techniques include credibility tests and dependability tests. The results of the study are that Good Corporate Governance has not been implemented optimally and has not experienced optimal improvement. This is indicated by the effectiveness of BUMDes in achieving goals that have not been optimal overall. Most BUMDes have not succeeded in providing village original income according to target, which is caused by several factors such as limited capital, tight business competition, and low public awareness of the role of BUMDes. The effectiveness of BUMDes in managing resources has mostly been running well, although there are some that have not been fully optimal in managing village assets, such as many assets that have not been utilized optimally. Most BUMDes have routinely conducted internal evaluations with the village government at the end of each month. This evaluation is important to assess BUMDes performance periodically and provide opportunities for operational improvement. The majority of the community has felt the benefits of programs run by BUMDes. The Berjo Village community, for example, received assistance distributed to each hamlet for the Independence Day celebration activities.
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar Rois, Dimas Ilham Nur; Raisa Aribatul Hamidah; Dheny Hendrawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2531

Abstract

This objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development.
Co-Authors Dimas Ilham Nur Rois Raisa Aribatul Hamidah Rois, Dimas Ilham Nur