Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan
Vol. 5 No. 3 (2024): November

Evaluating the Growth of Village Revenue by Enhancing Village-Owned Enterprises (BUMDes) Through the Application of Good Corporate Governance

Adriyana, Rika (Unknown)
Affa, Ahmad Syaiful (Unknown)
Surendra (Unknown)
Pramestu, Meidiastika Widya (Unknown)



Article Info

Publish Date
15 Nov 2024

Abstract

This Badan Usaha Milik Desa (BUMDes) is a business entity where all or most of its capital is owned by the village through direct investment derived from the separated wealth of the village to manage assets, service provision, and other. BUMDes or village-owned enterprises represent an innovation for each village to continuously enhance their Village Original Income (PADes). This research aims to describe the optimization of BUMDes management by applying the principles of good governance, namely cooperative, participative, emancipative, accountable, transparent, and sustainable. Based on field surveys, questionnaire distribution, and interviews with several BUMDes managers, the results indicate that BUMDes has implemented aspects of good governance well. However, there are aspects that have not been optimally performed, such as accountability in financial reporting not being in line with accounting standards. As BUMDes Sumurjomblangbogo falls under the category of being in the pioneering stage, it has not yet contributed to the Village Original Income (PADes).

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Journal Info

Abbrev

entrepreneur

Publisher

Subject

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

Description

Entrepreuneur : Jurnal Bisnis Manajemen dan Kewirausahaan merupakan sarana publikasi hasil riset bagi para akademisi, praktisi, peneliti, mahasiswa, dan pihak lain yang tertarik dengan pengembangan ilmu profesi dan praktek manajemen di Indonesia. Adapun Focus dan Scope yang menjadi prioritas ...