The business management of the village government in managing Village Owned Enterprise

Abstract

Local Government business management through a Village Owned Enterprise is a new public management application. The Village government's business is carried out by applying business techniques, values and principles. The purpose of the Village Owned Enterprise is to increase the village's original income and economy. The differences involved in the success of the Village-Owned Enterprise management is triggered by differences in the application of government business principles, consisting of several aspects including the business plan, capital, accountability, transparency, reporting, corporate accounting and the payroll system. This research focused on the application of government business principles in relation to the management of the Village Owned Enterprise. The research used a qualitative research method and interactive data analysis method. Furthermore, the research was conducted in two villages; Serang Village, Karangreja Subdistrict, Purbalingga Regency and Pernasidi Village, Cilongok Subdistrict, Banyumas Regency. The research findings showed that the involvement of the village head in the preparation and socialisation of the business plan, the delegation of authority in relation to capital, the commitment to implementing transparency, the control over the officer's accountability and reporting, audits on accounting and the participation and cooperation from various stakeholders to motivate the officers in managing Village-Owned Enterprise for village welfare. The listed are the preconditions of village government business management through the Village-Owned Enterprise. Based on the finding of the phenomenon in the field regarding village business management through the Village Owned Enterprise, there are several recommendations to strengthen the management of the economic institution itself. AbstrakManajemen bisnis pemerintah desa melalui BUM Desa merupakan cerminan dari penerapan paradigma New Public Management. Bisnis pemerintah desa dilakukan dengan menerapkan teknik, nilai dan prinsip bisnis. Tujuan dari BUM Desa adalah meningkatkan pendapatan asli desa dan perekonomian desa. Perbedaan keberhasilan pengelolaan BUM Desa dipicu oleh perbedaan penerapan prinsip-prinsip bisnis pemerintah yang terdiri dari aspek business plan, permodalan, akuntabilitas, transparansi, pelaporan, akuntansi perusahaan dan sistem penggajian. Penelitian ini terfokus pada penerapan prinsip-prinsip bisnis pemerintah dalam pengelolaan BUM Desa. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Penelitian ini dilakukan pada BUM Desa di Desa Serang, Kecamatan Karangreja, Kabupaten Purbalingga dan Desa Pernasidi, Kecamatan Cilongok, Kabupaten Banyumas. Metode analisis data yang digunakan adalah model analisis interaktif. Hasil penelitian menunjukkan bahwa keterlibatan kepala desa dalam penyusunan dan sosialisasi business plan, pelimpahan wewenang dalam permodalan, komitmen untuk menerapkan transparansi, kontrol terhadap akuntabilitas pengurus dan pelaporan, audit terhadap akuntansi sert...

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