ProBisnis : Jurnal Manajemen
Vol. 17 No. 4 (2026): August: Management Science

Pengaruh Akuntabilitas dan Efektivitas Pengelolaan BUMDes terhadap Peningkatan Kesejahteraan Ekonomi Masyarakat di Desa Wawonduru

Surjana Surjana (Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia)
Muh. Syahru Ramadhan (Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia)
Sumarni Sumarni (Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia)



Article Info

Publish Date
09 Sep 2026

Abstract

This study aims to determine and analyze the influence of accountability and effectiveness of BUMDes management on the economic welfare of the community in Wawonduru village, as well as knowing and analyzing the dominant influence between accountability and effectiveness of BUMDes management. In this study, a form of analysis is used that uses numbers and calculations with statistical methods that aim to test the truth of the hypothesis in the study, and also uses descriptive methods to prove existing facts factually and systematically. The method used is the result of operating variables arranged in the form of a questionnaire. The sample used in this research was 92 heads of families as respondents. This research uses a likert scale, which is used to measure the scale of a person’s attitudes, opinions and perceptions in a situation. Based on the test result, all independent variables in this study are suitable for use. The results indicate that accountability has a negative and insignificant effect on community economic well being, while the effectiveness of village owned enterprise BUMDes management has a positive and significant effect on community economic well being.

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Journal Info

Abbrev

ProBisnis

Publisher

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership ...