Problems of Public Accountability in Village Government Business Management (Study on Village Business Enterprises in Banyumas, Indonesia)

Kurniasih, Denok; Setyoko, Paulus Israwan; Imron, Moh. Ali

doi:10.5296/jpag.v7i4.11850

Cited by 7 publications

(6 citation statements)

References 8 publications

(10 reference statements)

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“…Pembentukan Bumdes di desa masih terkesan sebagai formalitas saja karena belum terlihat peran aktif Bumdes dalam mencapai tujuan dari pembentukan Bumdes itu sendiri (Kurniasih, Setyoko, & Imron, 2017). Masih terdapat beberapa hambatan Bumdes dalam memulai usaha yaitu kurangnya modal usaha yang dapat membuat Bumdes tidak mampu menjalankan diversifikasi usaha, tidak adanya sumber daya yang memadai dalam pengelolaan Bumdes, sehingga kinerja kelembagaan tidak berjalan optimal, dan yang terakhir dalam aspek kelembagaan, tingkat kesadaran dan pengetahuan masyarakat terhadap Bumdes masih rendah (Senjani, 2019).…”

Section: Pendahuluanunclassified

Knowledge Transfer for Community Development Dengan Aplikasi Excel PKN Stan Pada Penyusunan Laporan Keuangan Bumdes (Studi Pada Bumdes Multi Guna Desa Sidomulyo, Madiun)

Nugrahaningsih

Rahmawati²,

Arista³

et al. 2022

Kumawula

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Badan Usaha Milik Desa Multi Guna terletak di Desa Sidomulyo, Wonosari, Madiun memiliki lima unit usaha antara lain unit pertokoan ATK, unit fotokopi, unit parkir, unit sewa molen, dan unit sewa scaffolding. Permasalahan utama yang dialami dalam beberapa tahun beroperasi yaitu kurang pengetahuan serta keterampilan yang cukup dalam pengelolaan usaha dan pengelolaan keuangan. Pengurus Bumdes masih kesulitan untuk mencatat transaksi hingga menyusun laporan keuangan dengan benar yang sesuai dengan standar akuntansi keuangan yang berlaku. Tujuan pengabdian kepada masyarakat ini adalah meningkatkan profesionalitas aparatur pemerintah desa dan pengelola Bumdes dalam pengelolaan keuangan Bumdes. Oleh karena itu, tim pengabdi memberikan pelatihan dan pendampingan pencatatan transaksi hingga penyusunan laporan keuangan dengan benar sesuai dengan standar akuntansi keuangan untuk usaha mikro, kecil, dan menengah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pembelajaran partisipatif dalam bentuk ceramah, diskusi, tanya jawab, dan praktik. Hasil penelitian menunjukkan keberhasilan knowledge transfer melalui aplikasi excel PKN-STAN kepada para peserta workshop pelatihan. Materi pelatihan yang diberikan mencakup perkembangan regulasinya, sistem pengorganisasian, akuntansi, serta penatausahaan pertanggungjawaban keuangan Bumdes. Kesimpulan pendampingan yang telah dilaksanakan memberikan hasil maksimal seperti mengetahui cara penentuan harga jual barang, memahami konsep pentingnya dana cadangan, mencatat transaksi keuangan dalam jurnal serta dalam menyusun laporan keuangan sehingga para pengelola Bumdes mampu untuk mengelola usaha Bumdes secara akuntabel dan professional.

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Section: Pendahuluanunclassified

Knowledge Transfer for Community Development Dengan Aplikasi Excel PKN Stan Pada Penyusunan Laporan Keuangan Bumdes (Studi Pada Bumdes Multi Guna Desa Sidomulyo, Madiun)

Nugrahaningsih

Rahmawati²,

Arista³

et al. 2022

Kumawula

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“…Privatisasi adalah kunci bagi keterbatasan dan kebaikan pemerintah (Estrin & Pelletier, 2018;Jones, 2015;Mosley, 2011;Seno, 2020;Vickers & Yarrow, 2012). Sabatier (2017) (Bovens et al, 2014;Crack, 2013;Donais & Tanguay, 2021;Fontaine et al, 2018;Han, 2020;Han & Tang, 2021;Kurniasih et al, 2017;Li et al, 2022;van Osch et al, 2021)…”

Section: Pendahuluanunclassified

Apakah Partisipasi Masyarakat Dapat Mencegah Korupsi ?

Wijaya

2022

JIANA

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The Indonesian government has developed policies aimed at encouraging village governments to learn to do business. Through the allocation of funds given to the village government, it is hoped that the village can develop a village-owned business. In its development, village governments in Indonesia have responded well to this policy, so that currently many villages have business units. However, as a public business, it is necessary to ask whether the village business has been carried out in an accountable manner. Therefore, this study aims to analyze the accountability system of village business management in Indonesia. This study uses a public governance approach, because village businesses use public funds, so public involvement is very important in its management. This research was conducted using quantitative methods, targeting BUMDes in Banyumas. The results of the study show how public participation can prevent corruption.

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“…In addition to limited legal knowledge, most BUM Desa managers lack managerial capacity [21]. A number of other studies have also highlighted BUM Desa financial governance problems due to the limited capacity of the managers [26]. Most managers have limited bookkeeping/accounting and financial administration capacity.…”

Section: (V) Onerous and Burdensome Statutory Provisionsmentioning

confidence: 99%

An Analysis of The New Regulation on The Governance of Village-Owned Enterprises

Sukarja¹,

Siregar²,

Lubis³

2022

Proceedings of the 4th International Conference on Indonesian Legal Studies, ICILS 2021, June 8-9 2021, Semarang, Indonesia

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The enactment of Law No.11/2020 concerning Job Creation, followed by Government Regulation No.11/2011 on Village-Owned Enterprises introduces a new regulatory framework to the management of Village-Owned Enterprises (Badan Usaha Milik-"BUM Desa"). The regulation is expected to improve the management and productivity of BUM Desa. This paper aims to examine how this new regulation addresses some of the legal challenges and deficiencies identified under the previous regulations. The analysis draws from a combination of a normative research method, a survey and qualitative interviews with respondents from a small purposive sample of BUM Desa. Based on the analysis of the new regulation outlined, the paper concludes that the new regulation addresses a number of previous challenges and puts in place provisions that have the potential to further professionalize BUM Desa. However, the regulation risks placing requirements that may be too onerous on BUM Desa given that one of the main challenges for BUM Desa relates to their limited human resource capacity. Although the new regulation promotes good corporate governance practices and BUM Desa development, on the other hand, it could also be a burden that may hinder the development of BUM Desa themselves.

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Problems of Public Accountability in Village Government Business Management (Study on Village Business Enterprises in Banyumas, Indonesia)

Cited by 7 publications

References 8 publications

Knowledge Transfer for Community Development Dengan Aplikasi Excel PKN Stan Pada Penyusunan Laporan Keuangan Bumdes (Studi Pada Bumdes Multi Guna Desa Sidomulyo, Madiun)

Knowledge Transfer for Community Development Dengan Aplikasi Excel PKN Stan Pada Penyusunan Laporan Keuangan Bumdes (Studi Pada Bumdes Multi Guna Desa Sidomulyo, Madiun)

Apakah Partisipasi Masyarakat Dapat Mencegah Korupsi ?

An Analysis of The New Regulation on The Governance of Village-Owned Enterprises

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