PENERAPAN TATA KELOLA BADAN USAHA MILIK DESA (BUM DESA) MENUJU DESA MANDIRI DI DESA SAMPALI KECAMATAN PERCUT SEI TUAN KABUPATEN DELI SERDANG

TANJUNG, MELANI (2018) PENERAPAN TATA KELOLA BADAN USAHA MILIK DESA (BUM DESA) MENUJU DESA MANDIRI DI DESA SAMPALI KECAMATAN PERCUT SEI TUAN KABUPATEN DELI SERDANG. Undergraduate thesis, UNIMED.

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Abstract

Fokus penelitian ini adalah bagaimana penerapan prinsip tata kelola BUM Desa dalam rangka menuju Desa yang mandiri di Di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Penelitian ini bertujuan untuk mengetahui apakah penerapan tata kelola sesuai dengan Pedoman Umum Good Corporate Governance Indonesia Tahun 2006. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan pada BUM Desa Sampali Sejahtera yang ada di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Informan dalam penelitian ini dibagi menjadi 2 kategori informan yaitu key informan dan secondary informan. Penelitian ini dilakukan dengan wawancara secara mendalam, pengamatan secara langsung, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan tata kelola Badan Usaha Milik Desa (BUM Desa) menuju Desa Mandiri di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang belum menerapkan dengan baik 4 (empat) prinsip-prinsip Good Corporate Governance (GCG) yang dikeluarkan oleh KNKG yaitu prinsip transparansi, akuntabilitas, responsibilitas, independensi, hanya prinsip kewajaran dan kesetaran yang dilaksanakan dengan baik. Hal itu terjadi karena kurangnya kualitas dan kuantitas SDM, lokasi usaha yang kurang strategis, Sarana dan prasarana yang kurang mendukung, dan persepsi masyarakat Desa. Kesimpulan akhir tentang penerapan tata kelola Badan Usaha Milik Desa (BUM Desa) menuju Desa Mandiri di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang secara umum belum terlaksana dengan baik.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Nasirwan19680712 200112 1 002
Call Number: SK-2018 AKT 123
Keywords: GOOD CORPORATE GOVERNANCE;BADAN USAHA MILIK DESA;DESA MANDIRI
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: astina hartono lubis
Date Deposited: 24 Oct 2018 10:40
URI: http://digilib.unimed.ac.id/id/eprint/31100

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