Evaluating the Growth of Village Revenue by Enhancing Village-Owned Enterprises (BUMDes) Through the Application of Good Corporate Governance
DOI:
https://doi.org/10.31949/entrepreneur.v5i3.11439Abstract
This Badan Usaha Milik Desa (BUMDes) is a business entity where all or most of its capital is owned by the village through direct investment derived from the separated wealth of the village to manage assets, service provision, and other. BUMDes or village-owned enterprises represent an innovation for each village to continuously enhance their Village Original Income (PADes). This research aims to describe the optimization of BUMDes management by applying the principles of good governance, namely cooperative, participative, emancipative, accountable, transparent, and sustainable. Based on field surveys, questionnaire distribution, and interviews with several BUMDes managers, the results indicate that BUMDes has implemented aspects of good governance well. However, there are aspects that have not been optimally performed, such as accountability in financial reporting not being in line with accounting standards. As BUMDes Sumurjomblangbogo falls under the category of being in the pioneering stage, it has not yet contributed to the Village Original Income (PADes).
Keywords:
BUMDes Management, Village Original Income, CGCDownloads
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Peraturan pemerintah nomor 11 tahun 2021 tentang BUMDes
Permendagri nomor 39 tahun 2010 tentang BUMDes
Undang-undang nomor 32 tahun 2014 tentang Desa
Undang-undang nomor 32 tahun 2004 tentang Pemerintah Daerah
Undang-undang nomor 6 tahun 2014 tentang BUMDes
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