Menakar tata kelola badan usaha milik desa di Indonesia
DOI:
https://doi.org/10.24914/jeb.v22i2.2410Keywords:
Governance, Village-Owned EnterpriseAbstract
The purpose of this study is to identify the governance indicators and capture the governance practices of Village-Owned Enterprise (BUMDes). The contributions of the research are (1) constructing Village-Owned Enterprise’s governance indicators, which as far as the researcher knows, there has been no prior research, and (2) providing the preliminary description of Village-Owned Enterprise practices that have run. This research is a qualitative descriptive study. The research methods were literature study, focus group discussion, and survey. Focus group discussion was conducted with three Village-Owned Enterprises; BUMDes Amarta (Sleman), BUMDes Srimartani (Bantul), and BUMDes Dlingo Giritama (Bantul). Based on the results of the study, it showed that (1) most of the Village-Owned Enterprises that were the objects of the research were start-up and growing so that the basic governance were contained in the rules of association and internal bylaws (AD-ART) of Village-Owned Enterprise, but most of them have not compiled governance documents specially financial accountability documents, (2) the application level of Village-Owned Enterprise Governance in Indonesia was relatively low, the lowest element of applicability was in the sustainability and accountability aspects. This result seems to correlate with the period of Village-Owned Enterprises that is relatively new (three years in average). The indicators arranged are too ideal for start-up village-Owned Enterprises so that there are many indicators that have not been achieved. As a result, future research needs weighting indicators that can distinguish between start-up, growth and mature Village-Owned Enterprise. This research has implications on the requisite to provide the guidance for Village-owned Enterprise in terms of governance documents, such as Strategic Plans, Internal Control systems, and Financial Administration.
Downloads
References
Anggraeni, M. (2016). Kesejahteraan masyarakat pedesaan. Modus, 28(2), 155–167.
Ball, A. S., & Ball, A. S. (2016). Social enterprise governance. Journal of Business Law, 18(4), 919–984.
Besley, T., & Ghatak, M. (2017). Profit with purpose? A theory of social enterprise. American Economic Journal: Economic Policy, 9(3), 19–58. https://doi.org/10.1257/pol.20150495
Bielefeld, W. (2009). Issues in social enterprise and social entrepreneurship. Journal of Public Affairs Education, 15(1), 69–86. https://doi.org/10.2307/40215838
Budiono, P. (2015). Implementasi kebijakan Badan Usaha Milik Desa (Bumdes) di Bojonegoro (Studi di Desa Ngringinrejo Kecamatan Kalitidu dan Desa Kedungprimpen Kecamatan Kanor). Jurnal Politik Muda, 4(1), 116–125.
Byerly, R. T. (2014). The social contract, social enterprise, and business model innovation. Social Business, 4(4), 325–343. https://doi.org/10.1362/204440814X14185703122883
Child, J., & Rodrigues, S. B. (2004). Repairing the breach of trust in corporate governance. Corporate Governance: An International Review, 12(2), 143–152. https://doi.org/10.1111/j.1467-8683.2004.00353.x
Clarke, T. (2005). Accounting for Enron: Shareholder value and stakeholder interests. Corporate Governance An International Review, 13(5), 598–612.
Ebrahim, A., Battilana, J., & Mair, J. (2014). The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations. Research in Organizational Behavior, 34, 81–100. https://doi.org/10.1016/j.riob.2014.09.001
Fitriana, R. L., Utami, I., & Hapsari, A. N. S. (2018). Pengelolaan dana: Sisi akuntabilitas Badan Usaha Milik Desa. In Konferensi Regional Akuntansi V (pp. 1–29).
Hamidi, H., Setijonegoro, N., Fujitriartanto, Sa’id, A., Harioso, Huda, … Mu’arofah, A. (2015). Indeks desa membangun. Jakarta Selatan.
Jaswadi, J. (2016). Analisis tingkat implementasi good corporate governance pada usaha kecil dan menengah. Jurnal Siasat Bisnis, 20(2), 161–180. https://doi.org/10.20885/jsb.vol20.iss2.art5
Light, P. C. (2005). Searching for social entrepreneurs: Who they might be, where they might be found what they do. Association for Research on Nonprofit and Voluntary Associations. https://doi.org/10.1007/s13398-014-0173-7.2
Low, C. (2006). A framework for the governance of social enterprise. International Journal of Social Economics, 33(5–6), 376–385. https://doi.org/10.1108/03068290610660652
Mswaka, W., & Aluko, O. (2015). Corporate governance practices and outcomes in social enterprise in the UK: A case study of South Yorkshire. International Journal of Public Sector Management, 28(1), 57–71. https://doi.org/https://doi.org/10.1108/MIP-05-2017-0088
Nasruddin, E., & Misaridin, N. A. (2014). Innovation for a social enterprise business model: An analysis of key success factors. International Journal of Organizational Innovation, 7, 149–157. https://doi.org/10.1016/S0022-3913(12)00047-9
Nasrulhaq, A. (2019). Hingga 2018, 61 persen desa di Indonesia sudah punya BUMDes. DetikNews.
Nugroho, D. A. (2015). Evaluasi penerapan dan dampak program Badan Usaha Milik Desa (BUMDes) terhadap kesejahteraan masyarakat Rumah Tangga Miskin (RTM) di Desa Babadan Kecamatan Karangrejo Kabupaten
Tulungagung (periode Mei 2014 – April 2015). Jesp, 7(2), 79–84.
Pemerintah Republik Indonesia. Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa (2014).
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi No 2 Tahun 2016 tentang Indeks desa membangun (2016). Indonesia.
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia No 22 Tahun 2016 tentang Penetapan prioritas penggunaan dana desa tahun 2017 (2016). Indonesia.
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia No 4 Tahun 2015 tentang Pendirian, pengurusan dan pengelolaan, dan pembubaran Badan Usaha Milik Desa (2015). Indonesia.
Pestoff, V., & Hulgård, L. (2015). Participatory governance in social enterprise. International Journal of Voluntary and Nonprofit Organizations, 27(4), 1742–1759. https://doi.org/10.1007/s11266-015-9662-3
Pramita, Y. D. (2018). The analysis of understanding Permendesa No. 4 year 2015 and use of information systems on Bumdes management accountability. Jurnal Analisis Bisnis Ekonomi, 16(4), 1–8.
Purnomo, J. (2016). Pendirian dan pengelolaan Badan Usaha Milik Desa (BUMDes). Yogyakarta: Infest.
Santos, F. M. (2012). A positive theory of social entrepreneurship. Journal of Business Ethics, 111(3), 335–351. https://doi.org/10.1007/s10551-012-1413-4
Suryanto, R. (2018). Peta jalan BUMDES sukses. PT Syncore Indonesia.
Yunus, M. (2008). Creating a world without poverty: Social business and the future of capitalism. Global Urban Development, 4(2), 1–19.
Downloads
Published
How to Cite
Issue
Section
License
Jurnal Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License
