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Can And Will Village-Owned Enterprises Provide The Financial Statement Accountability?
[Full Text]
AUTHOR(S)
Arintyas Kristi Artati, Intiyas Utami
KEYWORDS
Accountability, BUMDES, Village Funds, Doplang Village
ABSTRACT
Accountability not only depends on an individual or an organization, but also it is the responsibility of all parties related to the organization’s interests. Accountability for managing the village funds through BUMDES (village-owned enterprises) has become the main focus of the government, because it reflects good governance. JH. Theory of stakeholders becomes a reference in exploring the willingness and ability of BUMDES managers. A qualitative approach with case study is used to explore factors that support and hinder accountability in BUMDES. The aspect of cultural values combined with the elements of BUMDES transformational leadership has become a factor encouraging good accountability. Factors that hamper accountability which are traced from the behavior aspect of BUMDES members is the indiscipline of BUMDES managers, and the existence of Javanese cultural factors i.e. the culture of underestimating of accountability which reporting is considered as unimportant.
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