Sriyono, Sriyono Hasil Turnitin: Accounting for Community Welfare: Uncovering the Limitations of BUMDes Governance in Indonesia. -.
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Abstract
This study examines the governance of BUMDes(village-owned enterprises) in Indonesia and its impact on community welfare. The study uses content analysis and descriptive qualitative methods to analyze data obtained from focus group discussions and village and BUMDes documents. The results reveal that while BUMDes “HR” has a Master Plan to guide its activities, it lacks important accounting systems and procedures, including standard operating procedures (SOPs) and an integrated information system. This limits the ability of BUMDes to increase village income and welfare. Therefore, the development of accounting systems and procedures is crucial for improving the governance of BUMDes and the reliability of the information produced. The implications of this study are that BUMDes need to implement effective accounting systems and procedures to achieve good governance, increase revenue, and improve the welfare of the village community.
Item Type: | Other |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
Depositing User: | Dr.MSi.Ak SRIYONO SRIYONO |
Date Deposited: | 11 May 2023 15:05 |
Last Modified: | 11 May 2023 15:05 |
URI: | http://eprints.upnyk.ac.id/id/eprint/34810 |
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