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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen
A. Musyarrafah Vetriyani
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Economics, Econometrics & Finance Environmental Science

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PERAN BUMDES DALAM PENGELOLAAN SUMBER DAYA ALAM DAN KEUANGAN DESA: STUDI KASUS PADA DESA SOPURAA, KABUPATEN KOLAKA Anshar, Anshar; A. Musyarrafah Vetriyani; Andi Zulkarnain; Abd.Haris
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i4.12181

Abstract

This research aims to examine the role of Village-Owned Enterprises (Bumdes) in managing natural resources and village finances, in Sopuraa Village, Kolaka Regency. Sopuraa Village has significant natural resource potential, especially in the nickel mining sector, which is one of the main sources of income for the village. Bumdes in this village plays a role in managing these natural resources, as well as in managing village finances which originate from mining products. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews, observations and document analysis involving Bumdes administrators, village officials, the community and related parties in the mining sector. The research results show that Bumdes plays a role in facilitating the management and utilization of nickel mining products for village development and improving community welfare. However, the management of nickel IUPs carried out by Bumdes faces several challenges, such as a lack of technical capacity and effective supervision. Apart from that, village financial management is also faced with the risk of dependence on the mining sector which tends to fluctuate. This research recommends the need to increase managerial capacity and strengthen sustainable planning in managing the potential of natural resources and village finances in the future.
Analisis Transaparansi Manajerial pada Perusahaan Transportasi Tambang (Studi Kasus: PT Surya Saputra Sentosa) A. Musyarrafah Vetriyani; Anshar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cyy1bt51

Abstract

This study aims to analyze the implementation of managerial transparency in a mining transportation company, focusing on a case study of PT Surya Saputra Sentosa, operating in the nickel mining area of Southeast Sulawesi, Indonesia. Managerial transparency is one of the key pillars in the application of good corporate governance, especially in the mining sector, which is characterized by complex and high-risk operations. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, document analysis, and limited observations of reporting flows and managerial decision-making processes. The findings reveal that transparency practices at PT Surya Saputra Sentosa remain partial and lack formal structure. The company faces several challenges, including the absence of technology-based reporting systems, dominance of informal communication, and limited managerial understanding of good corporate governance principles. Nevertheless, there are initial efforts by management to improve reporting systems and clarify roles and responsibilities. This study offers practical insights for developing a more adaptive transparency system in medium-scale mining transportation companies.
Co-Authors Abd.Haris Andi Zulkarnain Anshar Anshar, Anshar