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Meningkatkan Kinerja Keuangan BUMDes: Peran Kompetensi Pengelola, Sistem Pencatatan Keuangan, dan Partisipasi Masyarakat

Year: 2025

Type: article

Abstract: Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).

Source: Al-Dzahab

DOI: 10.32939/dhb.v6i2.5876

Authors: Andita Sulistyowati, Adityas Wahyuningsih, Farinza Tiara Indani, Dinda Riskanita, Anindita Elladevi

Institution: Universitas Siber Muhammadiyah

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4414576516

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