Managerial Accountability of Village-Owned Enterprise Wija Sari: A Case Study Research
Abstract
This study aims to provide an in-depth understanding of a specific phenomenon and real situation regarding managerial accountability of Village-Owned Enterprise (BUMDesa) Wija Sari in Samsam Village. The methodology of this research is a descriptive interpretive employing Yin’s case study research approach. Qualitative data were collected through observations, interviews and documentation. The results of the study showed that the managerial accountability in BUMDesa Wija Sari in Samsam Village has been adopting practices with characteristics of transparency, honesty, integrity and consistency. Additionally, BUMDesa Wija Sari in Samsam Village also applies the characteristics of participation, sustainability, family and loyalty in the stage of planning, implementation and reporting.
Keywords: Accountability, BUMDesa, planning, implementation, reporting.
Downloads
Download data is not yet available.
References
Adiwirya, M., & Sudana, I. (2015). Akuntabilitas, Transparansi, Dan Anggaran Berbasis Kinerja Pada Satuan Kerja Perangkat Daerah Kota Denpasar. E-Jurnal Akuntansi, 11(2), 611–628.
Agoes, S. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik Edisi kedua. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Badan Pemeriksa Keuangan Republik Indonesia. (2017). PERATURAN BPK RI Nomor 1 Tahun 2017 tentang SPKN. http://jdih.bpk.go.id/wp-content/uploads/2017/01/Peraturan-BPK-Nomor-1-Tahun-2017_file-gabung.pdf
Budiasih, I. G. A. N. (2014). Fenomena Akuntabilitas Perpajakan Pada Jaman Bali Kuno: Suatu Studi Interpretif. Jurnal Akuntansi Multiparadigma, 5(3), 345–510. https://doi.org/10.18202/jamal.2014.12.5030
Budiono, P. (2015). Implementasi Kebijakan Badan Usaha Milik Desa (Bumdes). Jurnal Politik Muda, 4(1), 116–125.
Bungin, B. (2011). Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik, Dan Ilmu Sosial Lainnya. In Kencana. https://doi.org/10.1002/jcc.21776
C., J. S. (2003). Corporate Governance and Risk: A System Approach. John Wiley & Sons, Inc, New Jersey.
Caers, R., Du Bois, C., Jegers, M., De Gieter, S., Schepers, C., & Pepermans, R. (2006). Principal-agent relationships on the stewardship-agency axis. Nonprofit Management and Leadership, 17 (1), 25–47. https://doi.org/10.1002/nml.129
Coy, D., Fischer, M., & Gordon, T. (2001). Public accountability: A new paradigm for college and university annual reports. Critical Perspectives on Accounting, 12(1), 1–31. https://doi.org/10.1006/cpac.2000.0416
Creswell, J. (2013). Qualitative, quantitative, and mixed methods approaches. In Research design.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. The Academy of Management Review, 229(1), 20–47. https://doi.org/10.2307/259223
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–65. https://doi.org/10.1177/031289629101600103
Eriksson, P., & Kovalainen, A. (2011). Qualitative Methods in Business Research. In Qualitative Methods in Business Research. https://doi.org/10.4135/9780857028044
Fikri, A., Sudarma, M., Sukoharsono, E. G., & Purnomosidhi, B. (2010). Studi Fenomenologi Akuntabilitas Non Governmental Organization. Jurnal Akuntansi Multiparadigma, 13, 409–420. https://doi.org/10.18202/jamal.2010.12.7101
Firman. (2018). Analisis Data dalam Penelitian Kualitatif. In Research Gate.
Haliah. (2015). Quality of report, Is there a management, and information technology role?. Empirical evidence from West Sulawesi Province, Indonesia. International Journal of Economic Research, 12(1), 177–193.
Hidayat, D. N. (2009). Dikotomi Kualitatif – Kuantitatif Dan Varian Paradigmatik Dalam Penelitian Kualitatif. In Scriptura. https://doi.org/10.9744/scriptura.2.2.81-94
Komalasari, Y., Wirajaya, I. G. A., & Ratna Sari, M. M. (2019). Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 70–85. https://doi.org/10.24843/jiab.2019.v14.i01.p07
Krina, L. L. (2003). Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. In Sekretariat Good Public Governance BPPN.
Lembaga Administrasi Negara. (2000). Akuntabilitas dan Good Governance. Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP), 2. https://doi.org/10.4135/9781446214817.n18
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mason, C. M., Kirkbride, J., & Bryde, D. (2007). From stakeholders to institutions: The changing face of social enterprise governance theory. Management Decision, 45(2), 284–301. https://doi.org/10.1108/00251740710727296
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). In PT. Remaja Rosda Karya.
Nasional, K., & Governance, K. (2008). Good Public Governance Indonesia. Jakarta: Komite Nasional Kebijakan Governance.
Nofianti, L. (2004). Public Sector Governance Pada Pemerintah Daerah. 7, 1–8.
Pratiwi, K. R. I., & Sentanu, I. G. E. P. S. (2019). Obstacles in Implementing of Tourist Guide Policy: License for Tourist Guides in Bali Province. International Journal of Advances in Social and Economics, 1(6). https://doi.org/10.33122/ijase.v1i6.89
Purnomosidi, R. M., Kamayanti, A., & Triyuwono, I. (2017). “Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(1), 132–152. https://doi.org/10.24034/j25485024.y2015.v19.i1.1760
Ramírez, A. M., Morales, V. J. G., & Rojas, R. M. (2011). Knowledge creation, organizational learning and their effects on organizational performance. Engineering Economics, 22(3), 309–318. https://doi.org/10.5755/j01.ee.22.3.521
Randa, F., & Daromes, F. (2014). Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Jurnal Akuntansi Multiparadigma, 5(3), 309–318. https://doi.org/10.18202/jamal.2014.12.5035
Sari, M., Mintarti, S., & Fitria, Y. (2018). Akuntabilitas pengelolaan keuangan organisasi keagamaan. KINERJA, 15(2), 45–56. https://doi.org/10.29264/jkin.v15i2.4029
Setiyanningrum, I. (2017). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Kinerja Anggaran Dengan Konsep Value for Money Pada Badan Usaha Milik Daerah (Bumd) Di Yogyakarta. Journal Profita, 2(3), 1–20.
Sitorus, D., Nasution, B., & Windha, W. (2013). Prinsip Akuntabilitas Dan Transparansi Yayasan Dalam Rangka Mencegah Praktik Pencucian Uang (Money Laundering). TRANSPARENCY, 1(1), 1–17.
Sudaryono. (2019). Kuliah Metodologi Penelitian I dan II. In Journal of Infection and Public Health. https://doi.org/10.1016/j.jiph.2018.09.009
Sugesti, A. dara. (2013). Akuntabilitas dan Efektivitas Dalam Pengelolaan Dana Desa Melalui Badan Usaha Milik Desa. Journal of Chemical Information and Modeling, 1, 1–68. https://doi.org/10.1017/CBO9781107415324.004
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.
Sujana, I. K., Dwirandra, A. A. N. B., Putri, I. G. A. M. A. D., & Suardikha, I. M. S. (2015). Akuntabilitas Dalam Perspektif Budaya Lokal Pada Lembaga Perkreditan Desa (LPD). Fakultas Ekonomi dan Bisnis Universitas Udayana.
Surya Adi Tama, P., & Wirama, D. G. (2020). Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa. E-Jurnal Akuntansi, 30(1), 73–97. https://doi.org/10.24843/eja.2020.v30.i01.p06
Sutoro, E. (2014). Desa Membangun Indonesia. In Academia.Edu. https://doi.org/10.1038/ncomms12854
Tjokroamidjojo, B. (2000). Good Governance (Paradigma Baru Manajemen Pembangunan). Jakarta: Penerbit Universitas Indonesia. UI-Press.
Umami, R., & Nurodin, I. (2017). Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmiah Ilmu Ekonomi, 6(11), 74–80.
Van Puyvelde, S., Caers, R., du Bois, C., & Jegers, M. (2012). The Governance of Nonprofit Organizations: Integrating Agency Theory With Stakeholder and Stewardship Theories. Nonprofit and Voluntary Sector Quarterly, 41(3), 431–451. https://doi.org/10.1177/0899764011409757
Van Slyke, D. M. (2007). Agents or stewards: Using theory to understand the government-nonprofit social service contracting relationship. Journal of Public Administration Research and Theory, 17, 157–187. https://doi.org/10.1093/jopart/mul012
West, R., & Zech, C. (1983). Internal financial controls in the U.S. catholic church. In Texas medicine.
Wicaksono, K. W. (2015). Akuntabilitas Organisasi Sektor Publik. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 1(1), 15–21. https://doi.org/10.22146/jkap.7523
Wijaya, D. (2018). BUM Desa Badan Usaha Milik Desa. Yogyakarta: Penerbit Gava Media.
Yin, R. K. (2009). Case study research: Design and methods (4th Ed.). Thousand Oaks, CA: Sage.
Yin, R. K. (1998). Case Study Research Design and Methods. COSMOS Corporation: Washington.
Yudianti, F. N. (2015). Internal Control and Risk Management in Ensuring Good University Governance. Journal of Education and Vocational Research, 6(2), 6–12. https://doi.org/10.22610/jevr.v6i2.183
Agoes, S. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik Edisi kedua. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Badan Pemeriksa Keuangan Republik Indonesia. (2017). PERATURAN BPK RI Nomor 1 Tahun 2017 tentang SPKN. http://jdih.bpk.go.id/wp-content/uploads/2017/01/Peraturan-BPK-Nomor-1-Tahun-2017_file-gabung.pdf
Budiasih, I. G. A. N. (2014). Fenomena Akuntabilitas Perpajakan Pada Jaman Bali Kuno: Suatu Studi Interpretif. Jurnal Akuntansi Multiparadigma, 5(3), 345–510. https://doi.org/10.18202/jamal.2014.12.5030
Budiono, P. (2015). Implementasi Kebijakan Badan Usaha Milik Desa (Bumdes). Jurnal Politik Muda, 4(1), 116–125.
Bungin, B. (2011). Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik, Dan Ilmu Sosial Lainnya. In Kencana. https://doi.org/10.1002/jcc.21776
C., J. S. (2003). Corporate Governance and Risk: A System Approach. John Wiley & Sons, Inc, New Jersey.
Caers, R., Du Bois, C., Jegers, M., De Gieter, S., Schepers, C., & Pepermans, R. (2006). Principal-agent relationships on the stewardship-agency axis. Nonprofit Management and Leadership, 17 (1), 25–47. https://doi.org/10.1002/nml.129
Coy, D., Fischer, M., & Gordon, T. (2001). Public accountability: A new paradigm for college and university annual reports. Critical Perspectives on Accounting, 12(1), 1–31. https://doi.org/10.1006/cpac.2000.0416
Creswell, J. (2013). Qualitative, quantitative, and mixed methods approaches. In Research design.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. The Academy of Management Review, 229(1), 20–47. https://doi.org/10.2307/259223
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–65. https://doi.org/10.1177/031289629101600103
Eriksson, P., & Kovalainen, A. (2011). Qualitative Methods in Business Research. In Qualitative Methods in Business Research. https://doi.org/10.4135/9780857028044
Fikri, A., Sudarma, M., Sukoharsono, E. G., & Purnomosidhi, B. (2010). Studi Fenomenologi Akuntabilitas Non Governmental Organization. Jurnal Akuntansi Multiparadigma, 13, 409–420. https://doi.org/10.18202/jamal.2010.12.7101
Firman. (2018). Analisis Data dalam Penelitian Kualitatif. In Research Gate.
Haliah. (2015). Quality of report, Is there a management, and information technology role?. Empirical evidence from West Sulawesi Province, Indonesia. International Journal of Economic Research, 12(1), 177–193.
Hidayat, D. N. (2009). Dikotomi Kualitatif – Kuantitatif Dan Varian Paradigmatik Dalam Penelitian Kualitatif. In Scriptura. https://doi.org/10.9744/scriptura.2.2.81-94
Komalasari, Y., Wirajaya, I. G. A., & Ratna Sari, M. M. (2019). Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 70–85. https://doi.org/10.24843/jiab.2019.v14.i01.p07
Krina, L. L. (2003). Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. In Sekretariat Good Public Governance BPPN.
Lembaga Administrasi Negara. (2000). Akuntabilitas dan Good Governance. Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP), 2. https://doi.org/10.4135/9781446214817.n18
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mason, C. M., Kirkbride, J., & Bryde, D. (2007). From stakeholders to institutions: The changing face of social enterprise governance theory. Management Decision, 45(2), 284–301. https://doi.org/10.1108/00251740710727296
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). In PT. Remaja Rosda Karya.
Nasional, K., & Governance, K. (2008). Good Public Governance Indonesia. Jakarta: Komite Nasional Kebijakan Governance.
Nofianti, L. (2004). Public Sector Governance Pada Pemerintah Daerah. 7, 1–8.
Pratiwi, K. R. I., & Sentanu, I. G. E. P. S. (2019). Obstacles in Implementing of Tourist Guide Policy: License for Tourist Guides in Bali Province. International Journal of Advances in Social and Economics, 1(6). https://doi.org/10.33122/ijase.v1i6.89
Purnomosidi, R. M., Kamayanti, A., & Triyuwono, I. (2017). “Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(1), 132–152. https://doi.org/10.24034/j25485024.y2015.v19.i1.1760
Ramírez, A. M., Morales, V. J. G., & Rojas, R. M. (2011). Knowledge creation, organizational learning and their effects on organizational performance. Engineering Economics, 22(3), 309–318. https://doi.org/10.5755/j01.ee.22.3.521
Randa, F., & Daromes, F. (2014). Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Jurnal Akuntansi Multiparadigma, 5(3), 309–318. https://doi.org/10.18202/jamal.2014.12.5035
Sari, M., Mintarti, S., & Fitria, Y. (2018). Akuntabilitas pengelolaan keuangan organisasi keagamaan. KINERJA, 15(2), 45–56. https://doi.org/10.29264/jkin.v15i2.4029
Setiyanningrum, I. (2017). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Kinerja Anggaran Dengan Konsep Value for Money Pada Badan Usaha Milik Daerah (Bumd) Di Yogyakarta. Journal Profita, 2(3), 1–20.
Sitorus, D., Nasution, B., & Windha, W. (2013). Prinsip Akuntabilitas Dan Transparansi Yayasan Dalam Rangka Mencegah Praktik Pencucian Uang (Money Laundering). TRANSPARENCY, 1(1), 1–17.
Sudaryono. (2019). Kuliah Metodologi Penelitian I dan II. In Journal of Infection and Public Health. https://doi.org/10.1016/j.jiph.2018.09.009
Sugesti, A. dara. (2013). Akuntabilitas dan Efektivitas Dalam Pengelolaan Dana Desa Melalui Badan Usaha Milik Desa. Journal of Chemical Information and Modeling, 1, 1–68. https://doi.org/10.1017/CBO9781107415324.004
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.
Sujana, I. K., Dwirandra, A. A. N. B., Putri, I. G. A. M. A. D., & Suardikha, I. M. S. (2015). Akuntabilitas Dalam Perspektif Budaya Lokal Pada Lembaga Perkreditan Desa (LPD). Fakultas Ekonomi dan Bisnis Universitas Udayana.
Surya Adi Tama, P., & Wirama, D. G. (2020). Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa. E-Jurnal Akuntansi, 30(1), 73–97. https://doi.org/10.24843/eja.2020.v30.i01.p06
Sutoro, E. (2014). Desa Membangun Indonesia. In Academia.Edu. https://doi.org/10.1038/ncomms12854
Tjokroamidjojo, B. (2000). Good Governance (Paradigma Baru Manajemen Pembangunan). Jakarta: Penerbit Universitas Indonesia. UI-Press.
Umami, R., & Nurodin, I. (2017). Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmiah Ilmu Ekonomi, 6(11), 74–80.
Van Puyvelde, S., Caers, R., du Bois, C., & Jegers, M. (2012). The Governance of Nonprofit Organizations: Integrating Agency Theory With Stakeholder and Stewardship Theories. Nonprofit and Voluntary Sector Quarterly, 41(3), 431–451. https://doi.org/10.1177/0899764011409757
Van Slyke, D. M. (2007). Agents or stewards: Using theory to understand the government-nonprofit social service contracting relationship. Journal of Public Administration Research and Theory, 17, 157–187. https://doi.org/10.1093/jopart/mul012
West, R., & Zech, C. (1983). Internal financial controls in the U.S. catholic church. In Texas medicine.
Wicaksono, K. W. (2015). Akuntabilitas Organisasi Sektor Publik. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 1(1), 15–21. https://doi.org/10.22146/jkap.7523
Wijaya, D. (2018). BUM Desa Badan Usaha Milik Desa. Yogyakarta: Penerbit Gava Media.
Yin, R. K. (2009). Case study research: Design and methods (4th Ed.). Thousand Oaks, CA: Sage.
Yin, R. K. (1998). Case Study Research Design and Methods. COSMOS Corporation: Washington.
Yudianti, F. N. (2015). Internal Control and Risk Management in Ensuring Good University Governance. Journal of Education and Vocational Research, 6(2), 6–12. https://doi.org/10.22610/jevr.v6i2.183
Published
2020-06-26
How to Cite
SARI, Desak Made Mya Yudia; SUDANA, I Putu.
Managerial Accountability of Village-Owned Enterprise Wija Sari: A Case Study Research.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 15, n. 2, p. 152-171, june 2020.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/59952>. Date accessed: 16 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2020.v15.i02.p02.
Issue
Section
Articles
