Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta”
DOI:
https://doi.org/10.36733/juara.v12i2.5159Keywords:
accountability, BUMDes, Management, TransparencyAbstract
Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.
Downloads
References
Agunggunarto, Edy Yusuf, Fitri Arianti, Edi Wibowo Kushartono, and Darwanto. 2016. Pengembangan Desa Mandiri Melalui Pengelolaan Badan Usaha Milik Desa (BUMDes). Jurnal Dinamika Ekonomi Dan Bisnis 13(1):15.
Amerieska, Siti, Atik Andhayani, and Novi Nugrahani. 2021. Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets. Journal of International Conference Proceedings 4(1):332–44. doi: 10.32535/jicp.v4i1.1160.
Ana, Angelina T., and Linda L. Ga. 2021. Analisis Akuntabilitas Dan Transparansi Pelaporan Keuangan BUMDes (Studi Kasus BUMDes INA HUK). Jurnal Akuntansi : Transparansi Dan Akuntabilitas 9(1):62–72. doi: 10.35508/jak.v9i1.3991.
Aprillia, Ade Rani, Dwi Cahyono, and Ari Sita Nastiti. 2021. Systematic Literature Review (SLR): Keberhasilan Dan Kegagalan Kinerja Badan Usaha Milik Desa (BUMDES). Jurnal Akuntansi Terapan Dan Bisnis 1(1):35–44. doi: 10.25047/asersi.v1i1.2681.
Bovens, Mark, Robert E. Goodin, Thomas Schillemans, Shefali V. Patil, Ferdinand Vieider, and Philip E. Tetlock. 2014. Process Versus Outcome Accountability.” The Oxford Handbook of Public Accountability. doi: 10.1093/oxfordhb/9780199641253.013.0002.
Dinas Pemberdayaan Masyarakat dan Desa Provinsi Jawa Timur. 2021. DDC (Data Desa Center) dpmd jatim. www.datadesacenter.dpmd.jatimprov.go.id. Diakses pada 23 November 2021.
Ebrahim, Alnoor. 2003. Accountability in Practice: Mechanisms for NGOs. World Development 31(5):813–29. doi: 10.1016/S0305-750X(03)00014-7.
Ferarow, Novi, and John Suprihanto. 2018. Implementasi Pengelolaan Keuangan Desa Sumberadi Dan Tlogoadi Di Kabupaten Sleman: Evaluasi Praktik Transparansi Dan Akuntabilitas. Jati: Jurnal Akuntansi Terapan Indonesia 1(2):64–69. doi: 10.18196/jati.010207.
Irawati, Dina, and Diana Martati. 2017. Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Pelaporan Aset Desa (Studi Fenomenologi Pada BUMDes Desa Karangbendo Kec Ponggok Kab Blitar). Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis 2017:41–51.
Jatmiko, Bambang. 2020. Pengaruh Pengawasan Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Kabupaten Sleman (Survei Pada Seluruh Satuan Kerja Perangkat Daerah Kabupaten Sleman). Jurnal Akuntansi Trisakti 7(2):231–46. doi: 10.25105/jat.v7i2.7446.
Kamayanti. 2016. Metodologi Penelitian Kualitatif Akuntansi. Jakarta Selatan: Yayasan Rumah Peneleh.
Kementerian Desa Pembangunan Desa Tertinggal dan Transmigrasi. 2018. Kemendes PDTT: Separuh Lebih BUMDes di Indonesia Mati Suri. (online). www.kemendes.go.id. Diakses pada 3 Oktober 2021.
Kristianten. 2006. Transparansi Anggaran Pemerintah. Jakarta: Rineka Cipta.
Mahmudah, Siti. 2018. Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa. Jurnal Ecopreneur Fakultas Ekonomi 2(1):52–56.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Moleong. (2007). Metodologi Penelitian Kualitatif. PT Remaja Rosdakarya.
Pemerintah Kabupaten Bojonegoro. 2021. Pendapatan Capai Rp4,1M, BUMDes Jaya Tirta Wakili Bojonegoro di Tingkat Provinsi. (online). www.bojonegorokab.go.id. Diakses pada 5 Oktober 2021.
Pakaya, Nadya, Arie Rorong, and Femmy Tulusan. 2019. Transparansi Pengelolaan Badan Usaha Milik Desa (BUMDes) Di Desa Kemangka Kecamatan Tamposo. Jurnal Administrasi Publik 5(74).
Rindi, Kadek, Luh Putu Mas Sintia Arsani Dewi, Dyah Ari Puspita Sari, and Putu Pania Awitiana. 2019. Penerapan Prinsip Akuntabilitas Pada BUMDes Teja Kusuma. Jurnal Ilmiah Akuntansi Dan Humanika 7(1):1–10. doi: 10.23887/jinah.v7i1.19831.
Sofyani, H., UNNA Ali, and D. Septiari. 2020. Implementasi Prinsip-Prinsip Tata Kelola Yang Baik Dan Perannya Terhadap Kinerja Di Badan Usaha Milik Desa (BUMDes). JIA (Jurnal Ilmiah … 5(2):325–59.
Widodo, Teguh, and Suharyono Suharyono. 2021. Pengaruh Perencanaan Serta Pelaksanaan Dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDESA Di Kabupaten Bengkalis. At-Tadbir : Jurnal Ilmiah Manajemen 5(1):35. doi: 10.31602/atd.v5i1.4144.
