Accountability in governance: will and can traditional village-owned enterprises achieve it?
Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, espe...
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Format: | Article |
Language: | English |
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STIE Perbanas Surabaya
2020-12-01
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Series: | Indonesian Accounting Review |
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Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2165/pdf |
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author | Aprina Nugrahesthy Sulistya Hapsari Intiyas Utami Yohanes Werang Kean |
author_facet | Aprina Nugrahesthy Sulistya Hapsari Intiyas Utami Yohanes Werang Kean |
author_sort | Aprina Nugrahesthy Sulistya Hapsari |
collection | DOAJ |
description | Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus-Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes. |
first_indexed | 2024-12-14T22:20:54Z |
format | Article |
id | doaj.art-51078d832604403c874f8a2c3b6feb7c |
institution | Directory Open Access Journal |
issn | 2086-3802 2302-822X |
language | English |
last_indexed | 2024-12-14T22:20:54Z |
publishDate | 2020-12-01 |
publisher | STIE Perbanas Surabaya |
record_format | Article |
series | Indonesian Accounting Review |
spelling | doaj.art-51078d832604403c874f8a2c3b6feb7c2022-12-21T22:45:30ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2020-12-0110221522210.14414/tiar.v10i2.2165Accountability in governance: will and can traditional village-owned enterprises achieve it?Aprina Nugrahesthy Sulistya Hapsari0Intiyas Utami1Yohanes Werang Kean2Universitas Kristen Satya Wacana, Diponegoro 52-60, Salatiga, 50711, Central Java, IndonesiaUniversitas Kristen Satya Wacana, Diponegoro 52-60, Salatiga, 50711, Central Java, IndonesiaUniversitas Flores, Sam Ratulangi, Ende, East Nusa Tenggara, IndonesiaVillage-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus-Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.https://journal.perbanas.ac.id/index.php/tiar/article/view/2165/pdfvillage-owned enterpriseaccountabilitygovernance |
spellingShingle | Aprina Nugrahesthy Sulistya Hapsari Intiyas Utami Yohanes Werang Kean Accountability in governance: will and can traditional village-owned enterprises achieve it? Indonesian Accounting Review village-owned enterprise accountability governance |
title | Accountability in governance: will and can traditional village-owned enterprises achieve it? |
title_full | Accountability in governance: will and can traditional village-owned enterprises achieve it? |
title_fullStr | Accountability in governance: will and can traditional village-owned enterprises achieve it? |
title_full_unstemmed | Accountability in governance: will and can traditional village-owned enterprises achieve it? |
title_short | Accountability in governance: will and can traditional village-owned enterprises achieve it? |
title_sort | accountability in governance will and can traditional village owned enterprises achieve it |
topic | village-owned enterprise accountability governance |
url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2165/pdf |
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