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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Innovative: Journal Of Social Science Research
Taufiq Hidayat, Muhammad
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analysis of the Implementation of Management of Village-Owned Enterprises (BUMDES) in Increasing Village Original Income Bella Dwi Ari Puspita K; Taufiq Hidayat, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2825

Abstract

BumDes, short for Village-Owned Enterprises, functions under the Ministry of Village, Development of Disadvantaged Regions, and Transmigration, as outlined in Government Regulation Number 11 of 2021. BumDes, a legally recognized entity formed by a single village or collaboratively by multiple villages, is dedicated to overseeing business operations, maximizing asset utilization, boosting investment and productivity, delivering services, and participating in diverse enterprises. Its fundamental objective is to enhance the well-being of rural communities.This research aims to describe the management of Village-Owned Enterprises (BUMDes) in the Plumpang sub-district, particularly in three villages: Bandungrejo Village, Kepohagung Village, and Kesamben Village. The research method employs qualitative data, with the researcher conducting studies in five villages, including Klotok Village, Bandungrejo Village, and Kepohagung Village. Three informants from each village participated, making a total of nine informants, including the Village Head, BUMDES Administrator, and Village Supervisory Body (BPD).Based on the findings of this research, BUMDes Jaya Makmur contributes 20% each year to the increase in Village Original Income (PADes). Although the amount is relatively small, its contribution has provided significant assistance to the village's economy. Meanwhile, businesses in Klotok Village contribute 45% to PADes, BUMDes Tirto Kencono contributes 60%, and BUMDes Jaya Makmur Sentosa contributes 53%. All BUMDes contribute to PADes and, on average, experience an annual increase.
Analisa Pengaruh Komposisi Pendapatan Asli Daerah dan Konsentrasi Belanja Daerah Pada Penggunaan Anggaran Pemerintahan Di Jawa Timur Firnanda, Anita; Taufiq Hidayat, Muhammad
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.9141

Abstract

Penelitian ini terkait dengan Pengaruh Komposisi Pendapatan Asli Daerah dan Konsentrasi Belanja Daerah terhadap Penggunaan Anggaran Pemerintahan di Jawa Timur.Tujuan dari penelitian ini untuk mengetahui apakah berpengaruh terhadap Penggunaan Anggaran pada pemerintahan di Jawa Timur,Metode yang digunakan pada penelitian adalah metode kuantitatif.sumber data dari penelitian ini menggunakan data sekunder dengan populasi Kota di Jawa Timur sedangkan sampelnya adalah 9 Kota periode 2017-2021 dengan amatan 45.Pengujiannya menggunakan apliaksi SPSS versi 22 dengan teknik uji analisis regresi linier berganda, uji t,uji f dan uji determinasi (R2).Hasil dari penelitian ini menunjukkan bahwa Komposisi Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Penggunaan Anggaran dan Konsentrasi Belanja Daerah tidak signifikan tetapi berpengaruh terhadap Penggunaan Anggaran Kota di Jawa Timur.
Co-Authors Bella Dwi Ari Puspita K Firnanda, Anita