Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes)
DOI:
https://doi.org/10.23887/jia.v5i2.29053Keywords:
governance practices, performance, village-owned enterpriseAbstract
This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
References
Anggraeni, M. R. R. S. (2016). Peranan Badan Usaha Milik Desa (BUMDes) pada Kesejahteraan Masyarakat Pedesaan Studi pada Bumdes di Gunung Kidul, Yogyakarta. MODUS, 28(2), 155–167. https://doi.org/10.24002/modus.v28i2.848
Anton, F. (2010). Menuju Teori Stewardship Manajemen. Majalah Ilmiah INFORMATiKA, 1(2), 61–80.
Benawan, E. T. P., Saerang, D. P. E., & Pontoh, W. (2018). Pengaruh Pengawasan, Akuntabilitas dan Transparansi Keuangan terhadap Kinerja Pegawai (Studi Kasus pada Dinas Perhubungan Kota Tidore Kepulauan). Going Concern: Jurnal Riset Akuntansi, 13(3), 72–79. https://doi.org/10.32400/gc.13.03.19995.2018
Bender, D. (2016). DESA - Optimization of Variable Structure Modelica Models Using Custom Annotations. EOOLT ’16: Proceedings of the 7th International Workshop on Equation-Based Object-Oriented Modeling Languages and Tools, 45–54. https://doi.org/https://doi.org/10.1145/2904081.2904088
Cahyani, E., Guspul, A., & Wijayanti, R. (2019). Analisis Pengaruh Bumdes dalam Menopang Kesejahteraan Masyarakat Kecamatan Kepil Kabupaten Wonosobo (Studi Empiris pada BUMDes Silatri Indah Desa Beran dan Bumdes Srikandi Desa Ropoh). Journal of Economic, Business and Engineering, 1(1), 32–39.
Coryanata, I. (2016). Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran dan Pengawasan Keuangan Daerah. Journal of Accounting and Investment, 12(2), 110–125.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–65. https://doi.org/10.1177/031289629101600103
Elahi, K. Q. I. (2009). UNDP on Good Governance. International Journal of Social Economics, 36(12), 1167–1180. https://doi.org/10.1108/03068290910996981
Hanifah, S. I., & Sugeng, P. (2015). Akuntabilitas dan Transparansi Pertanggungjawaban Anggaran Pendapatan Belanja Desa (APBDes). Jurnal Ilmu & Riset Akuntansi, 4(8), 1–15.
Irawati, D., & Martanti, D. E. (2018). Transparasi Pengelolaan Laporan Keuangan BUMDes terhadap Pelaporan Aset Desa (Studi Fenomenologi Pada BUMDes Desa Karangbendo Kec Ponggok Kab Blitar). UNEJ E-Proceeding - Seminar Nasional Ekonomi Dan Bisnis (SNAPER-EBIS 2017), 41–51. Retrieved from https://jurnal.unej.ac.id/index.php/prosiding/article/view/6665
Jamaluddin, Y., Sumaryana, A., Rusli, B., & Buchari, R. A. (2018). Analisis Dampak Pengelolaan dan Penggunaan Dana Desa terhadap Pembangunan Daerah. JPPUMA: Jurnal Ilmu Pemerintahan Dan Sosial Politik Universitas Medan Area, 6(1), 14–24. https://doi.org/10.31289/jppuma.v6i1.1520
Kasila, M., & Kolopaking, L. M. (2018). Participation of Rural Youth in Business Development of BUMDes “Tirta Mandiri.” Jurnal Sains Komunikasi Dan Pengembangan Masyarakat [JSKPM], 2(1), 43–58. https://doi.org/10.29244/jskpm.2.1.43-58
Kasim, R., & Hudson, J. (2006). FM as A Social Enterprise. Facilities, 24(7/8), 292–299. https://doi.org/10.1108/02632770610666143
Kumar, P., & Sivaramakrishnan, K. (2008). Who Monitors the Monitor? The Effect of Board Independence on Executive Compensation and Firm Value. The Review of Financial Studies, 21(3), 1371–1401.
Kurniasih, D. (2014). Problem Pengelolaan Badan Usaha Milik Desa (BUMDes) di Kabupaten Banyumas. Jurnal Administrasi Publik Dan Politik, 1(3), 182–188.
Mahmudah, S. (2018). Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa (Studi Kasus: BUMDes Desa Sungon Legowo Bungah Gresik). Jurnal Ecopreuner Fakultas Ekonomi, 1(2), 52–56.
Mucharomah, S. (2012). Pengaruh Perencanaan Strategis terhadap Efektivitas Kerja Pegawai pada Badan Pusat Statistik (BPS) Kabupaten Majalengka. Cendikia: Jurnal Ilmu Administrasi Negara, 5(2), 32–60.
Pamela, B., & Jack, S. (1990). Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers. The Qualitative Report, 13(4), 544–559.
Prabayanthi, P. A., & Widhiyani, N. L. S. (2018). Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1059–1084. https://doi.org/10.24843/eja.2018.v22.i02.p09
Pratama, R. N., & Pambudi, A. (2017). Kinerja Badan Usaha Milik Desa Panggung Lestari dalam Meningkatkan Pendapatan Asli Desa di Desa Panggungharjo Kecamatan Sewon Kabupaten Bantul. Jurnal Adinegara: Jurnal Elektronik (e-Jurnal) Program Studi Ilmu Administrasi Negara - S1 Fakultas Ilmu Sosial Universitas Negeri Yogyakarta, 6(2), 105–116.
Pujihastuti, I. (2010). Prinsip Penulisan Kuesioner Penelitian. CEFARIS: Jurnal Agribisnis Dan Pengembangan Wilayah, 2(1), 43–56.
Rahman, F., Ulfah, I. F., & Hakim, L. (2018). Program Pemberdayaan Ekonomi Desa di Desa Slamet Kecamatan Tumpang Kabupaten Malang. J-ABDIMAS - Jurnal Pengabdian Kepada Masyarakat, 5(1), 12–16.
Riantiarno, R., & Azlina, N. (2011). Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu). Pekbis Jurnal, 3(3), 560–568.
Ridley‐Duff, R., & Southcombe, C. (2012). The Social Enterprise Mark: a critical review of its conceptual dimensions. Social Enterprise Journal, 8(3), 178–200. https://doi.org/10.1108/17508611211280746
Siahaan, V. (2010). Pengaruh Profesionalisme Terhadap Komitmen Organisasi Dalam Upaya Meningkatkan Kinerja Auditor (Studi Pada Kantor Perwakilan Bpk-Ri Provinsi Aceh ). Jurnal Telaah Dan Riset Akuntansi, 3(1), 10–28.
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). https://doi.org/10.18196/jai.2002116
Styawan, S. (2010). Penanganan Pengaduan ( Complaint Handling ) Dalam Pelayanan Publik ( Studi Tentang Transparansi , Responsivitas , Dan Akuntabilitas Dalam Penanganan Pengaduan di Kantor Pertanahan Kota Surabaya II ). Jurnal Ilmu Administrasi Negara, 1(2), 293.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Supriatna, N., & Kusuma, A. M. (2009). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan. Jurnal Aset (Akuntansi Riset), 1(1), 1–10.
Suryadi. (2010). Penanganan Keluhan Publik pada Birokrasi Dinas Perijinan. Masyarakat, Kebudayaan Dan Politik, 23(4), 293–303.
Suryandari, D., & Alfianto, S. (2015). Pengaruh Profesionalisme, Komitmen Organisasi dan Struktur Audit terhadap Kinerja Auditor. Accounting Analysis Journal, 4(1), 1–9. https://doi.org/10.15294/aaj.v4i1.7732
Titin, L., & Amin, R. M. (2017). Peran Pemerintahan Desa terhadap Pembangunan Perekonomian melalui Badan USAha Milik Desa (Bumdes) Mitra USAha Mulya di Desa Marga Mulya Kecamatan Rambah Samo Kabupaten Rokan Hulu Tahun 2014 – 2015. Jurnal Online Mahasiswa Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Riau, Vol. 4, pp. 1–8. https://doi.org/10.1017/CBO9781107415324.004
Yee, C. S., Sapiei, N. S., & Abdullah, M. (2018). Tax Avoidance, Corporate Governance and Firm Value in The Digital Era. Journal of Accounting and Investment, 19(2), 162–175. https://doi.org/10.18196/jai.190299
Downloads
Published
Issue
Section
License
JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).