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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Main Authors: Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami, Yohanes Werang Kean
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2020-12-01
Series:Indonesian Accounting Review
Subjects:
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.
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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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AT intiyasutami accountabilityingovernancewillandcantraditionalvillageownedenterprisesachieveit
AT yohaneswerangkean accountabilityingovernancewillandcantraditionalvillageownedenterprisesachieveit