Akuntabilitas Program Kemandirian Desa Berbasis Smart village: Studi Kasus Pengelolaan BUMDes Tirta Mandiri

Muhammad Dwi Nurfaisal; Muhammad Akbar Maulana; Inrinofita Sari

doi:10.47134/rapik.v4i2.68

Authors

Muhammad Dwi Nurfaisal Universitas Pamulang
Muhammad Akbar Maulana Universitas Pamulang
Inrinofita Sari Universitas Pamulang

DOI:

https://doi.org/10.47134/rapik.v4i2.68

Abstract

This study aims to analyze the accountability of the village independence program in the management of Village-Owned Enterprises (BUMDes). Digital transformation and management innovation in the technology era offer opportunities for BUMDes to optimize the economic function of the village through more transparent, efficient, and participatory governance. This study uses a qualitative approach with a case study method at BUMDes Tirta Mandiri, Ponggok Village, Polanharjo District, Klaten Regency, Central Java Province. The results of the study indicate that the application of the principle of accountability of the village independence program in the management of BUMDes, such as openness of information related to legal certainty, processes, policies, and income generating. This is expected to increase public trust, encourage the sustainability of BUMDes business units, understand problems that occur in society, and improve the quality of life of the community to achieve village independence. In addition, the use of technology in the form of a digital platform in financial management and BUMDes services, especially business units owned such as the tourism sector, building management, village shops, and village study tours allow for integration between accountability and public service innovation.

Keywords: BUMDes Management, Accountability, Digital Transformation, Income Generating.

References

Aditya, I. and Ramdani, R. (2025) ‘Penerapan Smart Government Dalam Mengembangkan Inovasi Smart Village Di Desa Gunung Putri’, Jurnal Administrasi Pemerintahan Desa, 6(1).

Anam, M. K. (2024) ‘Transformasi Digital Keuangan BUMDes Mata Bangsa Desa Wisata Rotan Trangsan’, JEKIN-Jurnal Teknik Informatika, 4(3), pp. 420–430.

Fadri, Z. and Fil, S. (2024) ‘Era Digital Dan Dampaknya Terhadap Administrasi Publik’, Reformasi Birokrasi Dalam Administrasi Publik: Tantangan Dan Peluang Di Era Digital, 61.

Faisal and Suharjito (2021) ‘Smart Village Design using Enterprise Architecture Framework Model’, in 2021 International Conference on Information Management and Technology (ICIMTech). IEEE, pp. 212–217.

Fitriasari, E. T. (2023) ‘Akselerasi Kota dan Desa Cerdas Berkelanjutan’, Khatulistiwa Profesional: Jurnal Pengembangan SDM dan Kebijakan Publik, 4(1), pp. 45–56.

Fristin, Y. and Dwinugraha, A. P. (2023) ‘Model Strategi Pengelolaan Badan Usaha Milik Desa pada Era Pandemi Covid-19 di Kabupaten Malang’, Jurnal Administrasi Bisnis, 12(1), pp. 67–75.

Harahap, A. F. R. and Harahap, A. M. (2023) ‘Peran digitalisasi dalam meningkatkan partisipasi publik pada pengambilan keputusan tata negara’, Jurnal EDUCATIO: Jurnal Pendidikan Indonesia, 9(2), pp. 769–776.

Herry Yulistiyono, Ms. (2025) Inovasi dan Strategi Pengembangan Ekonomi Lokal: Bunga Rampai Memperkuat Daya Saing IKM, BUMDes, dan Pariwisata di Era Digital. Media Nusa Creative (MNC Publishing).

Hidayat, Y., Wismaningtyas, T. A. and Sujatmiko, S. (2024) ‘Tata Kelola Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Asli Desa (PADes): Studi pada BUMDes Ngudi Raharjo Desa Girikulon, Kecamatan Secang, Kabupaten Magelang’, Journal of Public Administration and Local Governance, 8(1), pp. 14–27.

Huda, H. A., Suwaryo, U. and Sagita, N. I. (2020) ‘Pengembangan Desa Berbasis Smart Village (Studi Smart Governance Pada Pelayanan Prima Desa Talagasari Kabupaten Karawang)’, Moderat: Jurnal Ilmiah Ilmu Pemerintahan, 6(3), pp. 539–556.

Limaye, R. et al. (2016) ‘Smart village planning framework using extenics theory’, in 2016 10th International Conference on Software, Knowledge, Information Management & Applications (SKIMA). IEEE, pp. 105–109.

Malaikosa, Y. M. L. et al. (2024) ‘Penguatan Kapasitas Potensi BUMDes melalui Literasi Digital dan Pemanfaatan Media Sosial’, Jurnal Pengabdian Kepada Masyarakat, 4(2), pp. 72–82.

Muzaqi, A. H. and Tyasotyaningarum, B. (2022) ‘Village Community Empowerment Model in Smart Village Perspective (Study on Village Communities in Jombang Regency)’, JKMP (Jurnal Kebijakan Dan Manajemen Publik), 10(1), pp. 42–53.

Nasution, M. Z., Delima, I. D. and Prasetyo, E. (2024) ‘Implementasi Smart Village Melalui Sistem Smart Desa Digital Dalam Meningkatkan Kualitas Pelayanan Di Desa Pasir Ampo Kecamatan Kresek Kab. Tangerang’, Jurnal Ilmiah Wahana Pendidikan, 10(7), pp. 752–776.

Oci, Y., Wahyudi, H. and Al-Ra’zie, Z. H. (2023) ‘Akuntabilitas Pengelolaan Dana Desa Di Desa Karangpatri, Kecamatan Pebayuran, Kabupaten Bekasi, Provinsi Jawa Barat’, Jurnal Adhikari, 2(4), pp. 443–456.

Pribadi, U. et al. (2023) ‘Digitalization of Bumdes: Strengthening Institutions and Developing Business Units of Agung Sejahtera Sumberagung Bumdes Based on Village Potential’, in Proceeding International Conference of Community Service, pp. 156–163.

Sadjiarto, A. (2000) ‘Akuntabilitas dan pengukuran kinerja pemerintahan’, Jurnal akuntansi dan Keuangan, 2(2), pp. 138–150.

SUHAELA, U. (2022) ‘PENGARUH KINERJA BADAN USAHA MILIK DESA TERHADAP KEMANDIRIAN EKONOMI MASYARAKAT MENENGAH DESA BARAMBANG KECAMATAN SINJAI BORONG’. UNIVERSITAS ISLAM AHMAD DAHLAN.

Sulistyowati, F. et al. (2021) ‘Pemanfaatan Sistem Informasi Desa (SID) untuk Mewujudkan Smart Village di Kalurahan Panggungharjo DIY (Utilization of Sistem Informasi Desa (SID) to Realize Smart Village in Kalurahan Panggungharjo, Sewon, Bantul, DI Yogyakarta)’, JURNAL IPTEKKOM Jurnal Ilmu Pengetahuan & Teknologi Informasi, 23(2), pp. 213–226.

Tia Subekti and Damayanti, R. (2019) ‘Penerapan Model Smart Village dalam Pengembangan Desa Wisata: Studi pada Desa Wisata Boon Pring Sanankerto Turen Kabupaten Malang’, Journal of Public Administration and Local Governance.

Wulandari, G. P. M. and Lestari, N. P. N. E. (2024) ‘Transformasi Tata Kelola Badan Usaha Milik Desa (BUMDes) pada Era Digital’, Ganaya: Jurnal Ilmu Sosial dan Humaniora, 7(3), pp. 263–281.

Yanti, D. Y. (2024) ‘PELAKSANAAN SMART VILLAGE NUSANTARA DALAM PERSPEKTIF SMART GOVERNANCE DI DESA KEMUNING KECAMATAN NGARGOYOSO KABUPATEN KARANGANYAR’, Journal of Politic and Government Studies, 13(2), pp. 748–764.

Yusman, Y., Putra, R. R. and Sinaga, I. (2024) Penerapan Sistem Informasi untuk Meningkatkan Tata Kelola dan Pelayanan Publik di Era Digital. Serasi Media Teknologi.

Zahrosa, D. B., Maharani, A. D. and Amam, A. (2021) ‘Performa Badan Usaha Milik Desa (BUM Desa) di Kabupaten Lumajang’, Jurnal Ekonomi Pertanian Dan Agribisnis, 5(3), pp. 935–949.

Zamzami, Z. and Maulina, R. (2023) ‘Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG)’, Akuntansi dan Teknologi Informasi, 16(1), pp. 16–29.