ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Vol 3 No 1 (2023): July

Badan Usaha Milik Desa dan Peningkatan Kesejahteraan Masyarakat

Windy Putri Wiratna (Politeknik Negeri Jember)
Rahma Rina Wijayanti (Unknown)



Article Info

Publish Date
31 Jul 2023

Abstract

This research aims to clarify the role of Binor Village-Owned Enterprises, in accordance with Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. Binor Village, Paiton District, Probolinggo Regency became the location of this research. This research is included in the category of qualitative research. The data used are both primary data and secondary data. The primary data is based on interviews while the secondary data is in the form of Binor village profiles and Binor village BUMDes profiles. The triangulation method is used to test the correctness of the data. This study uses data analysis by collecting data, reducing data, presenting data, and concluding. The Republic of Indonesia Government Regulation Number 11 of 2021 stipulates that BUMDes are established to carry out economic business activities through business management, as well as investment development, economic productivity, and village potential, which are realized through business units in BUMDes. The findings of the study show that the role of BUMDes Binor Energy has been going well, developing, and providing various benefits for the village community.

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Journal Info

Abbrev

asersi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing ...