Journal of Culture Accounting and Auditing
Vol 3 No 1 (2024)

High Discretion Slack: Penentu Keberhasilan Kinerja Organisasi Badan Usaha Miliki Desa (Bumdesa)

Nafidah, Lina Nasehatun (Unknown)
Hidayati, Laelly Wahyu (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

This research focuses on high discretion slack in achieving good organizational performance in Village-Owned Enterprises (BUM Desa). The type of data used in this research is primary data obtained from interviews with informants. This research will be conducted with a descriptive qualitative approach with a single case study on BUM Desa in Jombang district. The results showed that in BUM Desa there are unbound resources in the form of cash, working capital that can be utilized by managers in improving BUM Desa performance. However, these resources are not directly able to determine the success of BUM Desa performance. These unbound resources require the ability of managers, in this case human resources, to utilize these resources. The results of this study also show the limited ability of human resources in the village to drive BUM Desa, in addition to the low level of community participation in assisting BUM Desa management makes BUM Desa difficult to develop, even though the resources owned are high. Thus, human resource capability and village community participation are important factors to be used as benchmarks in maximizing resource utilization for the successful performance of BUM Desa.

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Journal Info

Abbrev

jcaa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. ...