Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022

Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa

Elfrida Yuliana (Universitas Kristen Satya Wacana)
Natasia Alinsari (Universitas Kristen Satya Wacana)



Article Info

Publish Date
01 Jul 2022

Abstract

The implementation of village SDGs aims to support the achievement of the SDGs nationally. The purpose of the village SDGs is an effort to realize equitable village economic growth. Realized equity and village economic growth by using village funds to establish Village-Owned Enterprises (BUMDes). The importance of BUMDes management is based on governance principles to achieve equity and village economic growth through BUMDes. BUMDes governance principles consist of cooperative, participatory, emancipatory, transparent, accountable, and sustainable. The research aims to describe how the implementation of BUMDes Estu Mukti governance in realizing the village SDGs in Bejalen Village. The research method used is a qualitative descriptive approach using primary and secondary data. The data analysis technique used the triangulation technique, consisting of data reduction, data display, and conclusion drawing. This research indicates that the principles of governance in BUMDes Estu Mukti are applied correctly. The business units managed by BUMDes Estu Mukti are very supportive of the community's economy so that there is an increase in the village economy and social welfare. Based on the research results, the implementation of governance principles in BUMDes Estu Mukti is appropriate and consistent with the effect that helps the weal of the society and the village economy increase. This research concludes that Bejalen Village has realized the village SDGs program, namely the equitable distribution of village economic growth through BUMDes Estu Mukti.

Copyrights © 2022






Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...