Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Bankruptcy of Village-Owned Enterprises Based on Analysis of Various Factors on BUMDes Cipta Werdhi Amerta, Village of Tinga-Tinga, District of Gerokgak, Regency of Buleleng

Authors
I Wayan Suwendra1, *, I Nyoman Sujana1, Kadek Rai Suwena1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: wayan.suwendra@undiksha.ac.id
Corresponding Author
I Wayan Suwendra
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.050How to use a DOI?
Keywords
BUMDes; Internal Factors; External Factors
Abstract

The aim of this research is to find out what internal factors causing the bankruptcy of BUMDes Cipta Amerta, what external factors causing the bankruptcy of BUMDes Cipta Amerta and which factor is more dominant causing the bankruptcy of BUMDes Cipta Werdhi Amerta. This research method is descriptive quantitative with sample of decision makers at the village as well as public figures. Based on the result of analysis it can be said that, respondents state they are agree that the cause of bankruptcy of BUMDes is internal and external factors. Seen from these two factors then it can be stated that internal factor is more dominant causing the bankruptcy of BUMDes compared to external factors. One of those internal factors among others is lacking of business planning. Planning factor indeed is very important, and the first activity being done when running a business. In Implementation of Planning Management Function ranks first when running a business. In addition to business planning factor, bankruptcy is also caused by inefficiency of Business Management factor, corruption carried out by business managers and lack of skill in managing a business. Furthermore, external factor which is the most dominant causing bankruptcy of BUMDes is deterioration of community income, so that it is difficult to return the debt.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.050How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - I Wayan Suwendra
AU  - I Nyoman Sujana
AU  - Kadek Rai Suwena
PY  - 2021
DA  - 2021/11/25
TI  - Bankruptcy of Village-Owned Enterprises Based on Analysis of Various Factors on BUMDes Cipta Werdhi Amerta, Village of Tinga-Tinga, District of Gerokgak, Regency of Buleleng
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 348
EP  - 352
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.050
DO  - 10.2991/aebmr.k.211124.050
ID  - Suwendra2021
ER  -