Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023

<Previous Article In Volume
Next Article In Volume>

Accountability for Management of Village-Owned Enterprises (BUMDes): Determination Analysis

Authors
Nur Laila Yuliani1, *, Aditya Prasetyawan1, Barkah Susanto1, Pranita Siska Utami2
1Department of Accounting, Universitas Muhammadiyah Magelang, Magelang, 56122, Indonesia
2Department of Management, Universitas Muhammadiyah Magelang, Magelang, 56122, Indonesia
*Corresponding author. Email: nurlailay@unimma.ac.id
Corresponding Author
Nur Laila Yuliani
Available Online 2 August 2024.
DOI
10.2991/978-2-38476-273-6_40How to use a DOI?
Keywords
Permendesa No. 4 Tahun 2015; Utilization of Information Systems; BUMDes Management and Accountability of BUMDes Management
Abstract

Financial management accountability represents a duty towards stakeholders, demonstrated through the presentation of reports spanning planning, execution, oversight, and review processes. This practice is pivotal for enhancing performance and fostering public confidence. Despite this, some BUMDes (Village-Owned Enterprises) in Magelang regency fall short in fully demonstrating management accountability. This study seeks to evaluate the impact of comprehending Permendesa Regulation No. 4 of 2015, utilizing BUMDes information, and employing management systems on BUMDes accountability. The research sample comprised 65 BUMDes managers in Magelang Regency. Data analysis involved validity and reliability tests, as well as multiple linear regression using the SPSS software. Findings suggest that understanding Permendesa Regulation No. 4 of 2015 and utilizing information systems positively influence BUMDes management accountability in Magelang Regency. This research contributes to public sector accounting knowledge, particularly concerning BUMDes management accountability, offering insights to enhance BUMDes sustainability and thereby improve the welfare and economic conditions of village communities.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 August 2024
ISBN
978-2-38476-273-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-273-6_40How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nur Laila Yuliani
AU  - Aditya Prasetyawan
AU  - Barkah Susanto
AU  - Pranita Siska Utami
PY  - 2024
DA  - 2024/08/02
TI  - Accountability for Management of Village-Owned Enterprises (BUMDes): Determination Analysis
BT  - Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
PB  - Atlantis Press
SP  - 359
EP  - 368
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-273-6_40
DO  - 10.2991/978-2-38476-273-6_40
ID  - Yuliani2024
ER  -