Allocation of Village Funds for BUMDES and its contribution to village own-source revenue with the management process as a moderating variable

• Autorzy: Ambarriani Anastasia Susty , Sunarni Christina Wiwik , Budiharta Pratiwi

Identyfikatory

DOI

10.15439/2022M2956

• Konferencja: Proceedings of the 2022 International Conference on Research in Management & Technovation
• Języki publikacji: EN

Abstrakty

EN

Law No. 6 of 2014 concerning villages confirms that the Government of Indonesia fully encourages the development of village social and economic independence. The COVID-19 pandemic that has occurred since 2020 has had a very significant impact on the village economy. Therefore, in 2022, the Minister of Villages, Development of Disadvantaged Regions and Transmigration issued Regulation (Permendesa) Number 7 of 2021 concerning the priority use of village funds in 2022 (https://nasional.kompas.com 14/11/2021) which consists of three main points, one of which is: national economic recovery in accordance with village authority. Opportunities to use village funds to develop Village Owned Enterprises (BUMDES) are intended to improve village own-source revenue. This study aims to test whether the amount of village fund allocation for BUMDES influences the increase village own source revenue with the moderating variable of village fund management. The results of the study revealed that the total allocation of village funds did not have a direct contribution to the increase in village own-source revenue. However, with moderated BUMDES management, the total allocation of village funds has a positive contribution to the increase village own-source revenue.

Słowa kluczowe

EN

allocation of village fund; management process; village own-source revenue

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2022
• Tom: Vol. 34
• Strony: 81--85
• Opis fizyczny: Bibliogr. 18 poz., tab.

Twórcy

autor

Ambarriani Anastasia Susty

• Universitas Atma Jaya, Yogyakarta

autor

Sunarni Christina Wiwik

• Universitas Atma Jaya, Yogyakarta

autor

Budiharta Pratiwi

• Universitas Atma Jaya, Yogyakarta

Bibliografia

• 1. Aprilia, Cahyono dan Nastiti, “Systematic Literature Review, Keberhasilan dan Kegagalan kinerja BUMDES, Jurnal Akuntansi Terapan dan Bisnis, vol 1, no 1, 2021 pp 35-44). ISSN ;2807-243X.
• 2. Bougie, Roger and Uma Sekaran: “Business Research Method: A Skill Building Approach”. Enhanced e-text. 8th edition, Wiley.
• 3. Datar, S.M., and Rajan, M.R. (2018). Cost Accounting: A Managerial Emphasis. 16 edition. Pearson Higher Education.
• 4. Dwiningwarni, Sayekti Suindah dan Amrulloh , Ahmad Zuhdi. Pernan Pengelolaan Dana Desa Untuk Meningkatkan Pendapatan Masyarakat di Jombang Jawa Timur. (2020).Ekuitas:Jurnal Ekonomi dan Keuanan.Vol.4.NO.1.Maret 2020; hal.1-20.
• 5. Filya, Afifa Rachmanda, “Optimlisasi Pengelolaan BUMDES dalam Meningkatkan PADES di Kecamatan Bojonegoro, di Kabupaten Bojonegoro Provinsi Jawa Timur Jurnal Ekonomi dan Keuangan Publik vol 5, no 1, Juni 2018 pp 19-39.
• 6. Hanson, D. R., & Mowen, M. (2007). Managerial Accounting. Ohio, USA: Thomson South Western Learning.
• 7. Hilton, Ronald W.& Platt. E. David. (2020). Managerial Accounting: creating Value in a Dynamic Business Environment (12th edition). Singapore: Mc Graw Hill .
• 8. Lanen. William., Anderson. Shannon and Hamer. Michael. (2020) Fundamentals of Cost Accounting.6th edidition. McGraw Hill.
• 9. Lukmawati, Andriana, Anggraini Puspaningtyas. “Strategi Badan Usaha Milik Desa (BUMDES) dalam Meningkatkan Pendapatan Asli Desa”. Jurnal Universitas Tujuh Belas Agustus 1945, Semarang, 2020.
• 10. Mowen, M. M., Hansen, D. R., & L., H. D. (2012). Cornerstone of Managerial Accounting (4 ed.). Mason, Ohio, USA: South Western Cengage Learning.
• 11. Nugrahaningsih, Putri. Falikhatun, Winarna, Jaka.(2016). Optimalisasi Dana Desa dengan Pengembangan Badan Usaha Milik Desa Menuju Desa mandiri. Jurnal Akuntansi dan Bisnis.Vol. 16.No.1. Februari 2016: Hal 37-45
• 12. Nurul Aeni, “Gambaran Kinerja BUMDES di Kabupaten Pati” https://ejournal.bappeda.jatengprov.go.id Suparji “Pedoman Tata Kelola BUMDES” UIJ Press, 2019.
• 13. Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi Republik Indonesia Nomor & tahun 2021 Tentang Prioritas Penggunaan Dana Desa tahun 2022. (2021).
• 14. Peraturan Pemerintah Republik Indonesia no 11 tahun 2021 tentang BUMDES.
• 15. https://www.kppod.org/berita/view?id=51
• 16. http://www.djpk.kemenkeu.go.id)
• 17. (https://nasional.kompas.com
• 18. https://djpb.kemenkeu.go.id/kppn/bukittinggi/id/data-publikasi/artikel/

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).