Accountability for Management of Village-Owned Enterprises (BUMDes): Determination Analysis
Nur Laila Yuliani (1*), Aditya Prasetyawan (2), Pranita Siska Utami (3), Barkah Susanto (4)

Department of Accounting and Management, Universitas Muhammadiyah Magelang, 56122, Indonesia

Abstract

Financial management accountability is a form of responsibility to stakeholders. The embodiment of this accountability is the presentation of reports starting from the planning, implementation, management and accountability processes. This is important to improve performance and public trust. However, there are still BUMDes that have not conveyed management accountability to the fullest. This research aims to test the influence of Understanding Permendesa No. 4 tahun 2015, Utilization of BUMDes Information and Management Systems for BUMDes Management Accountability. The sample in this study was BUMDes managers in Magelang Regency with a total of 65 respondents. The data analysis used is validity test, reliability test, and multiple linear regression with the SPSS application. The results of this research indicate that understanding Permendesa No. 4 tahun 2015, the use of information systems and BUMDes management has a positive effect on management accountability in BUMDes in the Magelang Regency area. This research will develop knowledge related to public sector accounting, especially regarding the accountability of BUMDes management. This can be used as a step to increase the businesses sustainability of BUMDes, so that it can improve the welfare and economy of village communities.

Keywords: Permendesa No. 4 Tahun 2015, Utilization of Information Systems, BUMDes Management and Accountability of BUMDes Management.

Topic: Economics