Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital
M. Avan Dwi Adi Nur Kholiq
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Ilusi Perencanaan : Analisis Ketidakseimbangan Antara Potensi Ekonomi dan Kapabilitas Pengelolaan BUMDes Ajung Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1793

Abstract

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.
Co-Authors Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Dea Novica Putri Oryza Ardhiarisca Prillinaya Yudhistira Saidatus Sholeha