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All Journal Jurnal Akuntansi & Auditing Indonesia Monex: Journal of Accounting Research AFEBI Accounting Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION JAF- Journal of Accounting and Finance Jurnal Pengabdian Masyarakat Bumi Raflesia Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Community Development Journal: Jurnal Pengabdian Masyarakat AL-FALAH : Journal of Islamic Economics Perspektif Akuntansi TRIBUTE: JOURNAL OF COMMUNITY SERVICES Kreativasi: Journal of Community Empowerment
Dri Asmawanti-s
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu Dri Asmawanti; Vika Fitranita; Ratu Eva Febriani
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss2.art5

Abstract

This study aims to examine factors that affect the performance of Village Owned Enterprises (BUMDes) and find out what problems BUMDes have in the Central Bengkulu Regency. This research used stewardship theory and Social Enterprise Theory. Researchers applied descriptive qualitative approach. The research informant was a village device/BUMDes manager. The results of this study showed that most BUMDes have business units and income of at least one million per month. The factors affecting their performance were business type, revenue, and management/ management of organizations. The problem faced by all BUMDes was BUMDes Human Resources (HR), which was not yet capable and competent, as well as knowledge and skills in conducting good financial management and reporting. The development of BUMDes' business unit, BUMDes management, and its ability to manage and account for its performance was the key to the success of BUMDes. Local governments should pay more attention and foster and increase supervision of the performance of BUMDes more intensely. The study used BUMDes performance categorization assessments attributed to the Building Village Index, specifically the Economic Resilience Index.
Co-Authors Afdhal Kurniawan Mainil Aisyah Mayang Sari Amanda Alvi Nurdiantoro Baihaqi Baihaqi Delfina, Rina Desi Dwi Retnani Eep Priadana Elmiliyani Wahyuni Fikri Rizqi Ilahi Fitrawati Ilyas Heni Nopianti Madani Hatta Melin Soya Muhammad Hidayat Riski Muhammad Redho Putradana Nila Aprila Novita Sari Ratu Eva Febriani Revi Candra Roy Jumadi Cibro Saleha, Nurmukaromatis Siti Aisyah Vika Fitranita Vika Fitranita Wahyu Satria Hidayat Wijayanti, Indah Oktari Yuita Santika