Main Article Content
Abstract
This study aims to examine factors that affect the performance of Village Owned Enterprises (BUMDes) and find out what problems BUMDes have in the Central Bengkulu Regency. This research used stewardship theory and Social Enterprise Theory. Researchers applied descriptive qualitative approach. The research informant was a village device/BUMDes manager. The results of this study showed that most BUMDes have business units and income of at least one million per month. The factors affecting their performance were business type, revenue, and management/ management of organizations. The problem faced by all BUMDes was BUMDes Human Resources (HR), which was not yet capable and competent, as well as knowledge and skills in conducting good financial management and reporting. The development of BUMDes' business unit, BUMDes management, and its ability to manage and account for its performance was the key to the success of BUMDes. Local governments should pay more attention and foster and increase supervision of the performance of BUMDes more intensely. The study used BUMDes performance categorization assessments attributed to the Building Village Index, specifically the Economic Resilience Index.
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Copyright (c) 2022 Dri Asmawanti, Vika Fitranita, Ratu Eva Febriani
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References
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- Agunggunanto, E. Y., Arianti, F., Kushartono, E. W., & Darwanto. (2016). Pengembangan desa mandiri melalui pengelolaan Badan Usaha Milik Desa (BumDes). Jurnal Dinamika Ekonomi Dan Bisnis, 13(1), 67–81. https://doi.org/https://doi.org/10.34001/jdeb.v13i1.395
- Akib, I. (2021). Kinerja Bumdes dalam rangka peningkatan kesejahteraan masyarakat desa. Cross Border, 4(2), 359–364.
- Andriana, Sudarno, Utami, A. N., Susanto, A. B., & Kurniaty. (2021). Disclosing the Village-Owned Enterprises (BUMDes) financial management accountability. IOP Conference Series: Earth and Environmental Science, 921(1). https://doi.org/10.1088/1755-1315/921/1/012001
- Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., Solikin, A., Suhendra, M., Saputra, A. H., Ariutama, G. A., Djunedi, P., Rahman, A. B., & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394. https://doi.org/10.1016/j.jrurstud.2020.08.052
- Aritenang, A. (2021). The role of social capital on rural enterprises economic performance: a case study in Indonesia villages. SAGE Open, 11(3). https://doi.org/10.1177/21582440211044178
- Asmuni, Rohim, & Trihartono, A. (2020). Minimizing brain drain: how BumDes holds the best resources in the villages. IOP Conference Series: Earth and Environmental Science. https://doi.org/10.1088/1755-1315/485/1/012011
- Badaruddin, B., Kariono, K., Ermansyah, E., & Sudarwati, L. (2021). Village community empowerment through village owned enterprise based on social capital in North Sumatera. Asia Pacific Journal of Social Work and Development, 31(3), 163–175. https://doi.org/10.1080/02185385.2020.1765855
- Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
- Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Http://Dx.Doi.Org/10.1177/031289629101600103, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
- Gandhiadi, G. K., & Kencana, I. P. E. N. (2020). Model struktural faktor-faktor berpengaruh terhadap kinerja Badan Usaha Milik Desa di Kabupaten Jembrana, Bali. Jurnal Matematika, 10(1), 01. https://doi.org/10.24843/jmat.2020.v10.i01.p118
- Hendriani, S., Efni, H. Y., & Tiyasiningsih, E. (2019). Analysis on factors affecting performance of village-owned enterprises (Bumdes) administrator with commitment as moderator variables in Kampar district. International Journal of Scientific and Technology Research, 8(11), 443–452. https://www.ijstr.org/paper-references.php?ref=IJSTR-1119-24711
- Ikhwansyah, I., Afriana, A., Faisal, P., & Trisnamansyah, P. (2020). An empowerment of a village economy: (BUMDES) in Indonesia. International Journal of Innovation, Creativity and Change, 12(8), 192–207.
- Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa. Jakarta.
- Iqbal, R. M., Nugroho, A., Fajri, Martiastuti, H. I., Nonita, L., & Fadhiela, K. (2021). Financial performance and impacts of village fund on post disaster rural economic development in Pidie Jaya-Indonesia. IOP Conference Series: Earth and Environmental Science, 708(1). https://doi.org/10.1088/1755-1315/708/1/012070
- Kania, I., Anggadwita, G., & Alamanda, D. T. (2021). A new approach to stimulate rural entrepreneurship through village-owned enterprises in Indonesia. Journal of Enterprising Communities, 15(3), 432–450. https://doi.org/10.1108/JEC-07-2020-0137
- Karim, A. (2019). Peningkatan ekonomi desa melalui Badan Usaha Milik Desa ( BUMDes ). Makasar: Penerbit Nas Media Pustaka.
- Kumar, P., & Sivaramakrishnan, K. (2008). Who monitors the monitor? The effect of board independence on executive compensation and firm value. The Review of Financial Studies, 21(3), 1371–1401.
- Kurniadi, A., Rao, D. G., & Subantoro, S. (2021). Pembangunan desa melalui Badan Usaha Milik Desa : Studi tentang fungsi manajemen pada BUMDes Sukamanah Kecamatan Megamendung Kabupaten Bogor. Jurnal Administrasi Dan Manajemen, 11(2), 83–89. https://doi.org/10.52643/jam.v11i2.1063
- Madjodjo, F., & Dahlan, F. (2020). Analisis kinerja Badan Usaha Milik Desa dalam pengelolaan anggaran untuk meningkatkan pengolahan potensi desa di Desa Akedotilou. Indonesia Accounting Journal, 2(2), 187. https://doi.org/10.32400/iaj.31055
- Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis; an expanded sourcebook (second). SAGE Publication.
- Ministry of Village, D. of D. R. and T. R. (2019). Standar Operasional Prosedur pengukuran indeks desa membangun. Jakarta.
- Njie, B., & Asimiran, S. (2014). Case study as a choice in qualitative methodology. IOSR Journal of Research & Method in Education (IOSRJRME), 4(3), 35–40. https://doi.org/10.9790/7388-04313540
- Nurwahidah, S., Angkasa, M. A. Z., & Kusuma, R. R. (2020). Formulasi strategi pengembangan Badan Usaha Milik Desa (Bumdes) (Studi kasus di Kabupaten Sumbawa). Prosiding Seminar Nasional IPPeMas, 1(1), 607–614.
- Peredo, A. M., & Chrisman, J. J. (2006). Toward a theory of community-based enterprise. Https://Doi.Org/10.5465/Amr.2006.20208683, 31(2), 309–328. https://doi.org/10.5465/AMR.2006.20208683
- Peredo, A. M., & McLean, M. (2006). Social entrepreneurship: a critical review of the concept. Journal of World Business, 41(1), 56–65. https://doi.org/10.1016/j.jwb.2005.10.007
- Prafitri, N., Israwan Setyoko, P., & Retna Puspita, D. (2018). The business management of the village government in managing Village Owned Enterprise Manajemen bisnis pemerintah desa dalam pengelolaan Badan Usaha Milik Desa. Masyarakat, Kebudayaan Dan Politik, 31(3), 328–338. https://doi.org/10.20473/mkp.V31I32018.328-338
- Putterman, L. (1997). On the past and future of china’s township and village-owned enterprises. World Development, 25(10), 1639–1655. https://doi.org/10.1016/S0305-750X(97)00060-0
- Qian, M., Cheng, Z., Wang, Z., & Qi, D. (2022). What affects rural ecological environment governance efficiency? Evidence from China. International Journal of Environmental Research and Public Health, 19(10). https://doi.org/10.3390/IJERPH19105925
- Qosjim, A. (2017). Analisis kinerja BUMDes di Kabupaten Lumajang (performance analysis BUMDes in Jember District). Journal Ekuilibrium, II(1), 10–17.
- Ridley‐Duff, R., & Southcombe, C. (2012). The social enterprise mark: a critical review of its conceptual dimensions. Social Enterprise Journal, 8(3), 178–200. https://doi.org/https://doi.org/10.1108/175086 11211280746
- Ridlwan, Z. (2014). Urgensi Badan Usaha Milik Desa (Bumdes) dalam pembangun perekonomian desa. Fiat Justisia:Jurnal Ilmu Hukum, 8(3), 424–440. https://doi.org/10.25041/fiatjustisia.v8no3.314
- Saputra, F. D. D. (2021). Faktor-faktor yang mempengaruhi kinerja Bumdes Dile dalam pengelolahan unit-unit usaha. Syntax Literate ; Jurnal Ilmiah Indonesia, 6(7), 3199. https://doi.org/10.36418/syntax-literate.v6i7.3501
- Setiawan, D. (2021). BUMDes Untuk Desa : Kinerja BUMDes dalam meningkatkan perekonomian di Yogyakarta. Journal of Social and Policy Issues, 1(1), 12–16.
- Sofianto, A., & Risandewi, T. (2021). Mapping of Potential Village-Owned Enterprises (BUMDes) for rural economic recovery during the Covid-19 pandemic in Central Java, Indonesia. IOP Conference Series: Earth and Environmental Science, 887(1). https://doi.org/10.1088/1755-1315/887/1/012022
- Sofyani, H., Ali, U. N. N. A., & Septiari, D. (2020). Implementasi prinsip-prinsip tata kelola yang baik dan perannya terhadap kinerja di Badan Usaha Milik Desa (BUMDes). JIA (Jurnal Ilmiah Akuntansi), 5(2), 325–359. https://ejournal.undiksha.ac.id/index.php/JIA/article/view/29053
- Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success factors of Village-Owned Enterprises (BUMDes) performance in Indonesia: an exploratory study. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002116
- Supriyati, & Bahri, R. S. (2020). Model design of accounting information systems for Village Owned Enterprises (BUMDes). IOP Conference. Series: Material Science and Engineering, 1–7. https://doi.org/10.1088/1757-899X/879/1/012093
- Swandari, N. K. A. S., Setiawina, N. D., & Marhaeni, A. A. I. N. (2017). Analisis faktor-faktor penentu kinerja karyawan BUMDes di Kabupaten Jembrana. Jurnal Ekonomi Dan Bisnis, 6(4), 1365–1394.
- Tarlani, T., Dariah, A. R., & Rani, A. M. (2022). Transforming rural economy through community-based tourism with Village-Owned Enterprise (BUMDES, Badan Usaha Milik Desa) - a case study: Cibiru Wetan, Pagerwangi and Cipamekar Villages, Indonesia. International Journal of Sustainable Development and Planning, 17(5), 1535–1542. https://doi.org/10.18280/ijsdp.170517
- Utama, A. A. G. S., Rediyanto, T., Astuti, P. P. D., & Setyowati, Y. (2020). Electronic village financial system implementation in Banyuwangi: Ready or not? International Journal of Innovation, Creativity and Change, 11(11), 252–261.
References
Aeni, N. (2020). Gambaran kineja Badan Usaha Milik Desa (BumDes) di Kabupaten Pati. Jurnal Litbang Provinsi Jawa Tengah, 18(2), 131–146. https://doi.org/https://doi.org/10.36762/jurnaljateng.v18i2.826
Agunggunanto, E. Y., Arianti, F., Kushartono, E. W., & Darwanto. (2016). Pengembangan desa mandiri melalui pengelolaan Badan Usaha Milik Desa (BumDes). Jurnal Dinamika Ekonomi Dan Bisnis, 13(1), 67–81. https://doi.org/https://doi.org/10.34001/jdeb.v13i1.395
Akib, I. (2021). Kinerja Bumdes dalam rangka peningkatan kesejahteraan masyarakat desa. Cross Border, 4(2), 359–364.
Andriana, Sudarno, Utami, A. N., Susanto, A. B., & Kurniaty. (2021). Disclosing the Village-Owned Enterprises (BUMDes) financial management accountability. IOP Conference Series: Earth and Environmental Science, 921(1). https://doi.org/10.1088/1755-1315/921/1/012001
Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., Solikin, A., Suhendra, M., Saputra, A. H., Ariutama, G. A., Djunedi, P., Rahman, A. B., & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394. https://doi.org/10.1016/j.jrurstud.2020.08.052
Aritenang, A. (2021). The role of social capital on rural enterprises economic performance: a case study in Indonesia villages. SAGE Open, 11(3). https://doi.org/10.1177/21582440211044178
Asmuni, Rohim, & Trihartono, A. (2020). Minimizing brain drain: how BumDes holds the best resources in the villages. IOP Conference Series: Earth and Environmental Science. https://doi.org/10.1088/1755-1315/485/1/012011
Badaruddin, B., Kariono, K., Ermansyah, E., & Sudarwati, L. (2021). Village community empowerment through village owned enterprise based on social capital in North Sumatera. Asia Pacific Journal of Social Work and Development, 31(3), 163–175. https://doi.org/10.1080/02185385.2020.1765855
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Http://Dx.Doi.Org/10.1177/031289629101600103, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
Gandhiadi, G. K., & Kencana, I. P. E. N. (2020). Model struktural faktor-faktor berpengaruh terhadap kinerja Badan Usaha Milik Desa di Kabupaten Jembrana, Bali. Jurnal Matematika, 10(1), 01. https://doi.org/10.24843/jmat.2020.v10.i01.p118
Hendriani, S., Efni, H. Y., & Tiyasiningsih, E. (2019). Analysis on factors affecting performance of village-owned enterprises (Bumdes) administrator with commitment as moderator variables in Kampar district. International Journal of Scientific and Technology Research, 8(11), 443–452. https://www.ijstr.org/paper-references.php?ref=IJSTR-1119-24711
Ikhwansyah, I., Afriana, A., Faisal, P., & Trisnamansyah, P. (2020). An empowerment of a village economy: (BUMDES) in Indonesia. International Journal of Innovation, Creativity and Change, 12(8), 192–207.
Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa. Jakarta.
Iqbal, R. M., Nugroho, A., Fajri, Martiastuti, H. I., Nonita, L., & Fadhiela, K. (2021). Financial performance and impacts of village fund on post disaster rural economic development in Pidie Jaya-Indonesia. IOP Conference Series: Earth and Environmental Science, 708(1). https://doi.org/10.1088/1755-1315/708/1/012070
Kania, I., Anggadwita, G., & Alamanda, D. T. (2021). A new approach to stimulate rural entrepreneurship through village-owned enterprises in Indonesia. Journal of Enterprising Communities, 15(3), 432–450. https://doi.org/10.1108/JEC-07-2020-0137
Karim, A. (2019). Peningkatan ekonomi desa melalui Badan Usaha Milik Desa ( BUMDes ). Makasar: Penerbit Nas Media Pustaka.
Kumar, P., & Sivaramakrishnan, K. (2008). Who monitors the monitor? The effect of board independence on executive compensation and firm value. The Review of Financial Studies, 21(3), 1371–1401.
Kurniadi, A., Rao, D. G., & Subantoro, S. (2021). Pembangunan desa melalui Badan Usaha Milik Desa : Studi tentang fungsi manajemen pada BUMDes Sukamanah Kecamatan Megamendung Kabupaten Bogor. Jurnal Administrasi Dan Manajemen, 11(2), 83–89. https://doi.org/10.52643/jam.v11i2.1063
Madjodjo, F., & Dahlan, F. (2020). Analisis kinerja Badan Usaha Milik Desa dalam pengelolaan anggaran untuk meningkatkan pengolahan potensi desa di Desa Akedotilou. Indonesia Accounting Journal, 2(2), 187. https://doi.org/10.32400/iaj.31055
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis; an expanded sourcebook (second). SAGE Publication.
Ministry of Village, D. of D. R. and T. R. (2019). Standar Operasional Prosedur pengukuran indeks desa membangun. Jakarta.
Njie, B., & Asimiran, S. (2014). Case study as a choice in qualitative methodology. IOSR Journal of Research & Method in Education (IOSRJRME), 4(3), 35–40. https://doi.org/10.9790/7388-04313540
Nurwahidah, S., Angkasa, M. A. Z., & Kusuma, R. R. (2020). Formulasi strategi pengembangan Badan Usaha Milik Desa (Bumdes) (Studi kasus di Kabupaten Sumbawa). Prosiding Seminar Nasional IPPeMas, 1(1), 607–614.
Peredo, A. M., & Chrisman, J. J. (2006). Toward a theory of community-based enterprise. Https://Doi.Org/10.5465/Amr.2006.20208683, 31(2), 309–328. https://doi.org/10.5465/AMR.2006.20208683
Peredo, A. M., & McLean, M. (2006). Social entrepreneurship: a critical review of the concept. Journal of World Business, 41(1), 56–65. https://doi.org/10.1016/j.jwb.2005.10.007
Prafitri, N., Israwan Setyoko, P., & Retna Puspita, D. (2018). The business management of the village government in managing Village Owned Enterprise Manajemen bisnis pemerintah desa dalam pengelolaan Badan Usaha Milik Desa. Masyarakat, Kebudayaan Dan Politik, 31(3), 328–338. https://doi.org/10.20473/mkp.V31I32018.328-338
Putterman, L. (1997). On the past and future of china’s township and village-owned enterprises. World Development, 25(10), 1639–1655. https://doi.org/10.1016/S0305-750X(97)00060-0
Qian, M., Cheng, Z., Wang, Z., & Qi, D. (2022). What affects rural ecological environment governance efficiency? Evidence from China. International Journal of Environmental Research and Public Health, 19(10). https://doi.org/10.3390/IJERPH19105925
Qosjim, A. (2017). Analisis kinerja BUMDes di Kabupaten Lumajang (performance analysis BUMDes in Jember District). Journal Ekuilibrium, II(1), 10–17.
Ridley‐Duff, R., & Southcombe, C. (2012). The social enterprise mark: a critical review of its conceptual dimensions. Social Enterprise Journal, 8(3), 178–200. https://doi.org/https://doi.org/10.1108/175086 11211280746
Ridlwan, Z. (2014). Urgensi Badan Usaha Milik Desa (Bumdes) dalam pembangun perekonomian desa. Fiat Justisia:Jurnal Ilmu Hukum, 8(3), 424–440. https://doi.org/10.25041/fiatjustisia.v8no3.314
Saputra, F. D. D. (2021). Faktor-faktor yang mempengaruhi kinerja Bumdes Dile dalam pengelolahan unit-unit usaha. Syntax Literate ; Jurnal Ilmiah Indonesia, 6(7), 3199. https://doi.org/10.36418/syntax-literate.v6i7.3501
Setiawan, D. (2021). BUMDes Untuk Desa : Kinerja BUMDes dalam meningkatkan perekonomian di Yogyakarta. Journal of Social and Policy Issues, 1(1), 12–16.
Sofianto, A., & Risandewi, T. (2021). Mapping of Potential Village-Owned Enterprises (BUMDes) for rural economic recovery during the Covid-19 pandemic in Central Java, Indonesia. IOP Conference Series: Earth and Environmental Science, 887(1). https://doi.org/10.1088/1755-1315/887/1/012022
Sofyani, H., Ali, U. N. N. A., & Septiari, D. (2020). Implementasi prinsip-prinsip tata kelola yang baik dan perannya terhadap kinerja di Badan Usaha Milik Desa (BUMDes). JIA (Jurnal Ilmiah Akuntansi), 5(2), 325–359. https://ejournal.undiksha.ac.id/index.php/JIA/article/view/29053
Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success factors of Village-Owned Enterprises (BUMDes) performance in Indonesia: an exploratory study. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002116
Supriyati, & Bahri, R. S. (2020). Model design of accounting information systems for Village Owned Enterprises (BUMDes). IOP Conference. Series: Material Science and Engineering, 1–7. https://doi.org/10.1088/1757-899X/879/1/012093
Swandari, N. K. A. S., Setiawina, N. D., & Marhaeni, A. A. I. N. (2017). Analisis faktor-faktor penentu kinerja karyawan BUMDes di Kabupaten Jembrana. Jurnal Ekonomi Dan Bisnis, 6(4), 1365–1394.
Tarlani, T., Dariah, A. R., & Rani, A. M. (2022). Transforming rural economy through community-based tourism with Village-Owned Enterprise (BUMDES, Badan Usaha Milik Desa) - a case study: Cibiru Wetan, Pagerwangi and Cipamekar Villages, Indonesia. International Journal of Sustainable Development and Planning, 17(5), 1535–1542. https://doi.org/10.18280/ijsdp.170517
Utama, A. A. G. S., Rediyanto, T., Astuti, P. P. D., & Setyowati, Y. (2020). Electronic village financial system implementation in Banyuwangi: Ready or not? International Journal of Innovation, Creativity and Change, 11(11), 252–261.