Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa

Authors

  • Elfrida Yuliana Universitas Kristen Satya Wacana
  • Natasia Alinsari Universitas Kristen Satya Wacana

DOI:

10.33395/owner.v6i3.945

Keywords:

BUMDes, governance, village SDGs

Abstract

The implementation of village SDGs aims to support the achievement of the SDGs nationally. The purpose of the village SDGs is an effort to realize equitable village economic growth. Realized equity and village economic growth by using village funds to establish Village-Owned Enterprises (BUMDes). The importance of BUMDes management is based on governance principles to achieve equity and village economic growth through BUMDes. BUMDes governance principles consist of cooperative, participatory, emancipatory, transparent, accountable, and sustainable. The research aims to describe how the implementation of BUMDes Estu Mukti governance in realizing the village SDGs in Bejalen Village. The research method used is a qualitative descriptive approach using primary and secondary data. The data analysis technique used the triangulation technique, consisting of data reduction, data display, and conclusion drawing. This research indicates that the principles of governance in BUMDes Estu Mukti are applied correctly. The business units managed by BUMDes Estu Mukti are very supportive of the community's economy so that there is an increase in the village economy and social welfare. Based on the research results, the implementation of governance principles in BUMDes Estu Mukti is appropriate and consistent with the effect that helps the weal of the society and the village economy increase. This research concludes that Bejalen Village has realized the village SDGs program, namely the equitable distribution of village economic growth through BUMDes Estu Mukti.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Alisjahbana, A. S., & Murniningtyas, E. (2018). TUJUAN PEMBANGUNAN BERKELANJUTAN DI INDONESIA?: Konsep, Target dan Strategi Implementasi.

Arindhawati, A. T., & Utami, E. R. (2020). Dampak Keberadaan Badan Usaha Milik Desa (BUMDes) Terhadap Peningkatan Kesejahteraan Masyarakat (Studi pada Badan Usaha Milik Desa (BUMDes) di Desa Ponggok, Tlogo, Ceper dan Manjungan Kabupaten Klaten). Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 43–55. https://doi.org/10.18196/rab.040152

Atintyasputri, A. A. W., & Hapsari, A. N. S. (2019). Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar. Perspektif Akuntansi, 2(2), 169–193. https://doi.org/10.24246/persi.v1i2.p169-193

Lestari, P. A., & Hapsari, A. N. S. (2020). Peran Pencapaian Tujuan Bumdes Mandiri Jaya dalam Pengelolaan Dana Desa. International Journal of Social Science and Business, 4(1), 47–57.

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.

Ngatno, Apriatni, E. P., & Youlianto, A. (2021). Moderating effects of corporate governance mechanism on the relation between capital structure and firm performance mechanism on the relation between capital. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2020.1866822

Nugroho, T. W. (2020). Performance Analysis of Village-Owned Enterprises Based on Financial and Management Aspects in Blitar Regency , East Java. Habitat, 31(2), 64–77. https://doi.org/10.21776/ub.habitat.2020.031.2.8

Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa, (2015).

Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 13 Tahun 2020 Tentang Prioritas Penggunaan Dana Desa Tahun 2021, (2020).

Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa, (2014).

Pintea, M. O., Gavriletea, M. D., & Sechel, I. C. (2020). Corporate governance and financial performance?: evidence from Romania. Journal of Economic Studies. https://doi.org/10.1108/JES-07-2020-0319

Purnomo, J. (2016). Pendirian dan Pengelolaan Badan Usaha Milik Desa (BUM Desa). Infest Yogyakarta.

Santo, M. F. O. da, & Pedo, Y. (2020). Aspek Hukum Prinsip Tata Kelola Perusahaan yang Baik dan Penerapannya pada Badan Usaha Milik Desa. SASI, 26(3), 310–324. https://doi.org/10.47268/sasi.v26i3.274

Sari, R. N., Junita, D., Anugerah, R., & Nanda, S. T. (2021). Governance Practices and Organizational Performance?: A Study on Village-Owned Enterprises in Riau Province, Indonesia. International Conference on Modern Research in Management, Economics and Accounting.

Sofyani, H., Ali, U. N. N. A., & Septiari, D. (2020). Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes). JIA (Jurnal Ilmiah Akuntansi ), 5(2), 325–359.

Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study. Journal of Accounting and Investment, 20(2), 44–58. https://doi.org/10.18196/jai.2002116

Suadnyana, S. (2021). Bendahara Bumdes di Bali Jadi Tersangka Korupsi Rp 650 Juta Kredit Fiktif. News.Detik.Com.

Sumiasih, K. (2018). Peran BUMDes Dalam Pengelolaan Sektor Pariwisata (Studi di Desa Pakse Bali, Kabupaten Klungkung). Jurnal Magister Hukum Udayana (Udayana Magister Law Journal), 7(4), 565–585. https://doi.org/10.24843/JMHU.2018.v07.i04.p10

Titania, N. K., & Utami, I. (2021). Apakah bumdes sudah taat pada good governance? Jurnal Akuntansi Aktual, 8(1), 77–84. https://doi.org/10.17977/ um004v8i12021p77

Tysara, L. (2021). 17 Tujuan SDGs sebagai Agenda Internasional, Simak Sejarahnya. Hot.Liputan6.Com.

Widiastuti, H., Putra, W. M., Utami, E. R., & Suryanto, R. (2019). Menakar tata kelola badan usaha milik desa di Indonesia. Jurnal Ekonomi Dan Bisnis, 22(2), 257–288. https://doi.org/10.24914/jeb.v22i2.2410

Downloads

Published

2022-07-01

How to Cite

Yuliana, E. ., & Natasia Alinsari. (2022). Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa. Owner : Riset Dan Jurnal Akuntansi, 6(3), 2919-2929. https://doi.org/10.33395/owner.v6i3.945