Strategic Management Accounting for Village-Owned Enterprises in Indonesia

Abstract

The growth and development of BUMDes in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities.Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there is not universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many BUMDes managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of BUMDes in encouraging economic improvement and community welfare.

Utilization of Village Funds Based on Planning in Development in Improving Village Autonomy and Welfare of Village Communities in Malang Regency

“…The local government should be able to maximize regional income with the various resources they have, such as traditional market retributions (Kotib, 2022). Governments can enhance Regional Original Income and optimize the management of Funds Transferred to Villages and Regions to support improved Regional Spending (Sriyono et al, 2022).…”