The Village Owned Enterprise (Bumdes) Governance in Social Enterprise Perspectives
Tri Hesti Utaminingtyas (a*), Unggul Purwohedi (b), Umi Widyastuti (c)

a), b), c) Universitas Negeri Jakarta, Jalan Rawamangun Muka Jakarta Timur
*trihesti[at]unj.ac.id

Abstract

The government has recently been intensively activities based on improving the welfare of village communities. One of the efforts promoted by the government is to establish Village Owned Enterprises (BUMDes). The number of BUMDes continues to increase. However, there are still many BUMDes that have been established that have not been able to run optimally. Many factors hinder the operationalization of BUMDes. One of them relates to the concept of BUMDes management which still varies, depending on the conditions of the local village administration and the limited competence of human resources. Therefore, this research was conducted to identify social capital factors in BUMDes governance in Indonesia. The analysis used is a qualitative approach with the perspective of Fukuyama^s social capital theory. Data collection techniques by conducting interviews, observation and documentation in several BUMDes. The data that has been collected is analyzed using the Miles and Huberman models. This research is expected to produce a BUMDes governance model in general, which synergizes all stakeholders so that it will increase BUMDes accountability.

Keywords: accountability, social capital, good corporate governance

Topic: Accounting