MODEL PENGELOLAAN KEUANGAN BUMDES BERDASARKAN PRINSIP GOOD GOVERNANCE (STUDI KASUS PADA BUMDES DAUH DABAR)

FAYZA PUTRI ALZAHRA, . (2026) MODEL PENGELOLAAN KEUANGAN BUMDES BERDASARKAN PRINSIP GOOD GOVERNANCE (STUDI KASUS PADA BUMDES DAUH DABAR). Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) berdasarkan prinsip Good Governance sesuai dengan Peraturan Pemerintah Nomor 11 Tahun 2021 serta menyusun buku saku sebagai panduan penerapan Good Governance dalam pengelolaan keuangan BUMDes. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus yang berfokus pada empat tahapan pengelolaan keuangan, yaitu perencanaan, pencatatan, pertanggungjawaban, dan pengawasan, serta lima prinsip Good Governance yang meliputi profesional, terbuka dan bertanggung jawab, partisipatif, prioritas sumber daya lokal, dan berkelanjutan. Analisis juga didukung oleh konsep modal sosial melalui unsur kepercayaan, jaringan sosial, dan norma sosial untuk memperkuat pembahasan penerapan Good Governance. Data dikumpulkan melalui wawancara dan dokumentasi dengan informan yang terdiri atas Kepala Desa, Pengawas, Direktur, Bendahara, Sekretaris, dan perwakilan masyarakat yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes Dauh Dabar telah menerapkan tahapan pengelolaan keuangan yang meliputi perencanaan, pencatatan, pertanggungjawaban, dan pengawasan sesuai dengan Peraturan Pemerintah Nomor 11 Tahun 2021. Namun demikian, masih terdapat kendala dalam kemampuan SDM dan beberapa aspek yang perlu ditingkatkan pada proses pencatatan dan kelengkapan bukti transaksi. Penerapan prinsip Good Governance juga belum optimal akibat keterbatasan sumber daya manusia, partisipasi masyarakat yang belum optimal, serta pemanfaatan sumber daya alam lokal yang belum maksimal. Penelitian ini juga mengidentifikasi faktor pendukung berupa transparansi penyampaian informasi, kepatuhan terhadap peraturan, partisipasi masyarakat, dan penyertaan modal dari pemerintah desa, sedangkan faktor penghambat meliputi keterbatasan sumber daya manusia dan ketidakstabilan hasil usaha peternakan. Berdasarkan temuan tersebut, penelitian ini menghasilkan buku saku pengelolaan keuangan BUMDes berdasarkan prinsip Good Governance sebagai panduan praktis bagi pengelola BUMDes dalam meningkatkan kualitas tata kelola keuangan. ***** This study aims to analyze the financial management of the Village-Owned Enterprise (BUMDes) based on Good Governance principles in accordance with Government Regulation Number 11 of 2021 and to develop a pocketbook serving as a guide for implementing Good Governance in BUMDes financial management. The study employs a qualitative approach with a case study design, focusing on four stages of financial management (planning, recording, accountability, and supervision) and five Good Governance principles (professionalism, transparency and accountability, participation, prioritization of local resources, and sustainability). The analysis is further supported by the concept of social capital specifically trust, social networks, and social norms to strengthen the discussion on Good Governance implementation. Data were collected through interviews and documentation involving informants including the Village Head, Supervisor, Director, Treasurer, Secretary, and community representatives selected via purposive sampling. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that BUMDes Dauh Dabar has implemented the financial management stages (planning, recording, accountability, and supervision) in accordance with Government Regulation Number 11 of 2021. However, there are still constraints regarding human resource capabilities, and several aspects of the transaction recording process and the completeness of supporting documentation need improvement. The application of Good Governance principles is also suboptimal due to limited human resources, insufficient community participation, and underutilization of local natural resources. The study identifies supporting factors such as transparent information dissemination, regulatory compliance, community participation, and capital injection from the village government, while inhibiting factors include limited human resources and the instability of livestock business returns. Based on these findings, the study produced a pocketbook on BUMDes financial management based on Good Governance principles, serving as a practical guide for BUMDes managers to enhance the quality of financial governance.

Item Type:	Thesis (Diploma)
Additional Information:	1). Ratna Anggraini, SE, M.Si, Akt, CA.; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Fayza Putri Alzahra .
Date Deposited:	18 Aug 2026 04:09
Last Modified:	18 Aug 2026 04:09
URI:	http://repository.unj.ac.id/id/eprint/71634

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