Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes)
Abstract Many cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the da...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2020-12-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/3567 |
| _version_ | 1798018928269590528 |
|---|---|
| author | Hafiez Sofyani Hanif Fahror Rozi Firda Ayu Amalia |
| author_facet | Hafiez Sofyani Hanif Fahror Rozi Firda Ayu Amalia |
| author_sort | Hafiez Sofyani |
| collection | DOAJ |
| description | Abstract
Many cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the day. This study aims to explore the extent to which the practices of good governance principles include: accountability, transparency, responsiveness and community participation have been institutionalized in the management of BUMDes. The research location was conducted in the scope of the Special Region of Yogyakarta involving four BUMDeses. This study uses a descriptive qualitative approach with the method of data collection in the form of interviews with Directors and Staff of BUMDes, village heads, and the community. The results of this study indicate that the implementation of accountability, transparency, responsiveness and community participation in the management of BUMDes in Yogyakarta is more due to normative pressure than coercive or mimetic. Therefore, the implementation of good governance has run quite well even though several indicators of four good governance principles have not yet been fulfilled by some BUMDeses.
Keywords: Village-Owned Enterprise (BUMDes); Accountability; Participation; Responsiveness; Governance; Transparency.
Abstrak
Banyaknya kasus korupsi di entitas Badan Usaha Milik Desa (BUMDes) menuntut adanya implementasi tata kelola yang baik guna memitigasi potensi korupsi atau bentuk kecurangan lainnya di dalam entitas BUMDes. Sementara penelitian terkait tata kelola yang baik di BUMDes, masih minim mendapatkan perhaTian. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana praktik prinsip-prInsip tata kelola yang baik meliputi: akuntabilitas, transparansi, responsivitas serta partisipasi masyarakat telah diinstitusionalisasikan dalam pengelolaan BUMDes. Lokasi penelitian dilakukan di lingkup Daerah Istimewa Yogyakarta dengan melibatkan empat BUMDes. Penelitian ini mengunakan pendekatan kualitatif deskriptif dengan metode koleksi data berupa wawancara kepada Direktur dan Staff BUMDes, kepala Desa, dan masyarakat. Hasil penelitian ini menunjukan Bahwa institutionalisasi akuntabilitas, transparansi, responsivitas dan partisipasi masyarakat dalam pengelolaan BUMDes yang ada di Yogyakrta lebih dikarenakan tekanan normative ketimbang koersif atau mimetik. Karenanya, implementasi tata kelola yang baik talah berjalan cukup baik meskipun beberapa indikator empat prinsip tata kelola yang baik masih belum dipenuhi oleh beberapa BUMDes.
Kata kunci: Badan Usaha Milik Desa (BUMDes); Akuntabilitas; Partisipasi; Responsivitas; Tata kelola; Transparansi. |
| first_indexed | 2024-04-11T16:32:24Z |
| format | Article |
| id | doaj.art-4db04593df1c46b5a3d37e03bdfc6d8a |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-04-11T16:32:24Z |
| publishDate | 2020-12-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-4db04593df1c46b5a3d37e03bdfc6d8a2022-12-22T04:13:59ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912020-12-014211113410.33603/jka.v4i2.35671978Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes)Hafiez Sofyani0Hanif Fahror Rozi1Firda Ayu Amalia2Prodi Akuntansi, Universitas Muhammadiyah YogyakartaProdi Akuntansi, Universitas Muhammadiyah YogyakartaProdi Akuntansi, Universitas Muhammadiyah MalangAbstract Many cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the day. This study aims to explore the extent to which the practices of good governance principles include: accountability, transparency, responsiveness and community participation have been institutionalized in the management of BUMDes. The research location was conducted in the scope of the Special Region of Yogyakarta involving four BUMDeses. This study uses a descriptive qualitative approach with the method of data collection in the form of interviews with Directors and Staff of BUMDes, village heads, and the community. The results of this study indicate that the implementation of accountability, transparency, responsiveness and community participation in the management of BUMDes in Yogyakarta is more due to normative pressure than coercive or mimetic. Therefore, the implementation of good governance has run quite well even though several indicators of four good governance principles have not yet been fulfilled by some BUMDeses. Keywords: Village-Owned Enterprise (BUMDes); Accountability; Participation; Responsiveness; Governance; Transparency. Abstrak Banyaknya kasus korupsi di entitas Badan Usaha Milik Desa (BUMDes) menuntut adanya implementasi tata kelola yang baik guna memitigasi potensi korupsi atau bentuk kecurangan lainnya di dalam entitas BUMDes. Sementara penelitian terkait tata kelola yang baik di BUMDes, masih minim mendapatkan perhaTian. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana praktik prinsip-prInsip tata kelola yang baik meliputi: akuntabilitas, transparansi, responsivitas serta partisipasi masyarakat telah diinstitusionalisasikan dalam pengelolaan BUMDes. Lokasi penelitian dilakukan di lingkup Daerah Istimewa Yogyakarta dengan melibatkan empat BUMDes. Penelitian ini mengunakan pendekatan kualitatif deskriptif dengan metode koleksi data berupa wawancara kepada Direktur dan Staff BUMDes, kepala Desa, dan masyarakat. Hasil penelitian ini menunjukan Bahwa institutionalisasi akuntabilitas, transparansi, responsivitas dan partisipasi masyarakat dalam pengelolaan BUMDes yang ada di Yogyakrta lebih dikarenakan tekanan normative ketimbang koersif atau mimetik. Karenanya, implementasi tata kelola yang baik talah berjalan cukup baik meskipun beberapa indikator empat prinsip tata kelola yang baik masih belum dipenuhi oleh beberapa BUMDes. Kata kunci: Badan Usaha Milik Desa (BUMDes); Akuntabilitas; Partisipasi; Responsivitas; Tata kelola; Transparansi.https://jurnal.ugj.ac.id/index.php/jka/article/view/3567 |
| spellingShingle | Hafiez Sofyani Hanif Fahror Rozi Firda Ayu Amalia Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) Jurnal Kajian Akuntansi |
| title | Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) |
| title_full | Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) |
| title_fullStr | Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) |
| title_full_unstemmed | Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) |
| title_short | Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) |
| title_sort | tekanan institusional dalam praktik tata kelola badan usaha milik desa bumdes |
| url | https://jurnal.ugj.ac.id/index.php/jka/article/view/3567 |
| work_keys_str_mv | AT hafiezsofyani tekananinstitusionaldalampraktiktatakelolabadanusahamilikdesabumdes AT haniffahrorrozi tekananinstitusionaldalampraktiktatakelolabadanusahamilikdesabumdes AT firdaayuamalia tekananinstitusionaldalampraktiktatakelolabadanusahamilikdesabumdes |