The Dynamics of Governance of Village-Owned Enterprise (Bumdes) Amarta in Strengthening the Economy of the Pandowoharjo Village Community During the Covid-19 Pandemic

Abstract

This study aims to identify indicators of BUMDes governance and observe its practice by investigating the application of cooperative, participatory, transparent, accountable, emancipatory, and sustainable principles.This research employed a qualitative approach with primary data collection from interview transcripts.In contrast, secondary data were obtained through a literature study.The findings unveiled that Covid-19 has caused societal changes, posing a detrimental effect on BUMDes governance.The findings also revealed that the indicators for the participatory, transparent, and accountable principles have limited application.The participatory principle was displayed by a low level of BUMDes management intensity.The accountable principle was depicted by financial reports inconsistent with operating costs.The emancipatory principle was demonstrated by limited access to information about the development of BUMDes.Conversely, highly applicable principles of governance were discovered in the cooperative and sustainable principles, as evidenced by the establishment of multi-stakeholder cooperation among academics, businesspeople, communities, and government according to their respective fields of expertise and the waste management work programs that could mitigate environmental issues.In conclusion, BUMDes Amarta has low applicability to the ideal governance measure.

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