Detail Karya Ilmiah

  • AKUNTABILITAS PADA BADAN USAHA MILIK DESA KARYA MULYA (Studi Di Desa Rendeng, Kecamatan Malo, Kabupaten Bojonegoro)
    Penulis : Eka Widawati
    Dosen Pembimbing I : Muhammad Asim Asy'ari, S.E., M.Ak
    Dosen Pembimbing II :
    Abstraksi

    Undang-undang Nomor 6 Tahun 2014 telah mengamanatkan setiap desa untuk mendirikan BUMDes. Selanjutnya terkait pengelolaan BUMDes, diatur secara rinci di dalam Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 tahun 2015 tentang pendirian, pengurusan dan pengelolaan, dan pembubaran Badan Usaha Milik Desa. Dalam pengelolaannya banyak permasalahan yang terjadi, sehingga pendirian BUMDes masih banyak yang berhenti ditengah jalan. Untuk itu perlu dilakukan akuntabilitas BUMDes berguna untuk menjaga keberlangsungan hidup BUMDes. Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas pada Badan Usaha Milik Desa Karya Mulya. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Tempat penelitian di Desa Rendeng, Kecamatan Malo, Kabupaten Bojonegoro. Hasil penelitian menemukan bahwa BUMDes Karya Mulya sudah bisa dikatakan akuntabel dalam dimensi akuntabilitas hukum, akuntabilitas program, dan akuntabilitas finansial. Sedangkan belum memenuhi akuntabel dalam dimensi akuntabilitas kejujuran, akuntabilitas manajerial, dan akuntabilitas kebijakan. Ketidak akuntabelan dalam dimensi akuntabilitas kejujuran dikarenakan adanya penyalahgunaan jabatan, yaitu adanya rangkap jabatan ketua BUMDes yang juga sebagai Perangkat Desa Kaur Perencanaan Desa Rendeng. kegiatan operasional BUMDes tidak berjalan sesuai dengan AD/ART, sehingga pelaksanaannya belum bisa dikatakan akuntabel menurut dimensi akuntabilitas manajerial. Sedangkan ketidak akuntabelan dalam dimensi akuntabilitas kebijakan dikarenakan kebijakan yang diambil dalam melaksanakan kegiatan operasional BUMDes belum bisa dilakukan secara tepat. Kata Kunci: BUMDes, Akuntabilitas Hukum dan Kejujuran, Akuntabilitas Program, Akuntabilitas Manajerial, Akuntabilitas Kebijakan, Akuntabilitas Finansial.

    Abstraction

    Law No. 6 of 2014 has mandated every village to establish a village owned enterprises. Furthermore, related to the management of village owned enterprises, it is regulated in detail in the Regulation of the Minister of Villages, Development of Underdeveloped Regions, and Transmigration of the Republic of Indonesia Number 4 of 2015 concerning the establishment, management and management, and dissolution of Village Owned Enterprises. In its management there are many problems that occur, so that the establishment of many village owned enterprises still stops in the middle of the road. For this reason, it is necessary to have accountability for the village owned enterprises useful for maintaining the survival of village owned enterprises. This study aims to find out how the accountability of the Karya Mulya village owned enterprises. The research method used is qualitative descriptive, with data collection techniques including observation, interviews, and documentation. Research site in Rendeng Village, Malo District, Bojonegoro Regency. The results of the study found that the Karya Mulya village-wwned enterprises could be said to be accountable in the dimensions of legal accountability, program accountability, and financial accountability. Whereas it has not fulfilled accountability in the dimensions of honesty accountability, managerial accountability, and policy accountability. Accountability in the dimension of honesty accountability is due to abuse of office, namely the existence of multiple positions of chairperson of a village-owned business entity which is also a Village Tool for the Planning of Rendeng Village Planning. The operational activities of village-owned enterprises do not run in accordance with the Articles of Association / Bylaws, so their implementation cannot be said to be accountable according to the dimensions of managerial accountability. Whereas the unaccountability in the dimension of policy accountability is because the policies taken in carrying out operational activities of village-owned enterprises cannot yet be carried out appropriately. Keywords: Village owned enterprises, Legal and Honesty Accountability, Program Accountability, Managerial Accountability, Policy Accountability, Financial Accountability.

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