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Kota madiun,
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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 321 Documents
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The Influence of Accountability, Human Resource and Community Participation on the Development of Village-Owned Enterprises in Madiun Regency Kudhori, Ahmad; Kumalawaty, Lely; Gemelthree Ardiatus Subekti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1030

Abstract

The Indonesian government encourages village economic development through various strategic programs, one of which is the establishment of Village-Owned Enterprises (BUMDes). With these BUMDes, many villages have developed and improved their status. However, not all BUMDes have developed optimally. Some have experienced quite rapid growth, but many have stagnated or even ceased operations. This phenomenon indicates the existence of factors that influence the success or failure of BUMDes. Several key factors that require further study are management accountability, human resource quality, and community participation. This study aims to determine the influence of accountability, human resources, and community participation partially and simultaneously on the development of Village-Owned Enterprises in Madiun Regency. The author will conduct quantitative research, with data collection methods using questionnaires and documentation. The data analysis method will use multiple linear regression analysis, with a population of all BUMDes in Madiun Regency, while the sample is selected by purposive sampling. The results of this study indicate that partially and simultaneously, accountability, human resources, and community participation have a positive and significant influence and are key factors that significantly influence the development of BUMDes.

Page 33 of 33 | Total Record : 321

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