FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN BADAN USAHA MILIK DESA DI KABUPATEN BADUNG

Ida Bagus Putu Purbadharmaja; I Made Putra Yasa; Putu Hedi Sasrawan

doi:10.59003/nhj.v3i2.922

Authors

Ida Bagus Putu Purbadharmaja Universitas Udayana
I Made Putra Yasa Universitas Udayana
Putu Hedi Sasrawan Universitas Udayana

DOI:

https://doi.org/10.59003/nhj.v3i2.922

Keywords:

capital, financial management, entrepreneurial networking, income.

Abstract

BUMDes is a social enterprise, which is a business entity with a social mission in the existence of goals and generating profits to address the needs of social missions. The purpose of this study was to determine the factors that affect the income of Village-Owned Enterprises in Badung Regency. Quantitative research that is associative. Research uses primary data. The sample in this study were 46 Directors of BUMDes in Badung Regency. Data collection was carried out by means of structured interviews. Data analysis using Partial Least Square. The results of the analysis stated that Capital had a positive and significant effect on Bumdes income. Financial management has a positive and significant effect on Bumdes income. entrepreneurial networking has a positive and significant effect on Bumdes income. The variable that has the dominant influence on BUMDes revenue in Badung Regency is entrepreneurial networking. The advice given to BUMDes managers is that in using capital it is expected to carry out coordination to coordinate well with the village administration, village assistants and the Community and Village Empowerment Service so that they comply with applicable regulations. Adjust financial reports in accordance with PERMENDESA 3 of 2021 and Indonesian Government Regulation Number 11 concerning Village-Owned Enterprises. For the Regency Government and the Badung Regency Community and Village Development Service to provide assistance and technical guidance related to the management of BUMDes for business continuity

Downloads

Download data is not yet available.

References

Aktas, N., Croci, E., & Petmezaz, D. 2015. Is Working Capital Management Value-Enhancing? Evidence From Firm Performance and Investments. Journal of Corporate Finance, 30, 98-113.

Andreas. (2011). Manajemen Keuangan UKM. Edisi Pertama Cetakan Pertama. Yogyakarta: Graha Ilmu.

Dwipayanti, N.K., & Kartika, I.N. 2020. Pengaruh Modal, Pengalaman Kerja dan Lama Usaha Terhadap Produktivitas Serta Pendapatan BUMDes di Kabupaten Badung. E-Jurnal EP Unud, 9 (2), p:354-382.

Fatoki, O. (2012). An Investigation into the Financial Management Practices of New Micro-enterprises in South Africa. Journal of Social Science, 33 (2), p:179-188.

Gill, A., Biger, N., & Mathur, N. (2010). The Relationship Between Working Capital Management and Profitability: Evidence from the United States. Business and Economics Journal, 1, p:1-9.

Hanida, Putri Rozidaneto, Bimbi Irawan, Syamsurizaldi and Wewen Kusumi Rahayu. (2017). Collaboration of Stakeholders In Formation And Development Nagari-Owned Enterprise. Policy & Governance Review. 1 (3) hal 213-227.

Ismail, N.A., & Zin, R.M. (2009). Usage of Accounting Information among Malaysian Bumiputra Small and Medium Non-Manufacturing Firms. Journal of Enterprise Resource Planning Studies, 1 (2), p:11-17.

Jiang, X., Liu, H., Fey, C., Jiang, F. 2018. Entrepreneurial Orientation, Network Resource Acquisition, and Firm Performance: A Network Approach. Journal of Business Research, 87, 46-57.

Li, H., Zubielqui, G.C.D., & O’Connor, A. 2015. Entrepreneurial Networking Capacity of Cluster Firms: A Social Network Perspective on How Shared Resources Enhance Firm Performance. Small Business Economics, 45, 523-541.

Mun, S.G., & Jang, S. 2015. Working Capital, Cash Holding, and Profitability of Restaurant Firms. International Journal of Hospitality Management, 48, 1-11.

Nasruddin, E., & Misaridin, N. A. (2014). Innovation for a social enterprise business model: An analysis of key success factors. International Journal of Organizational Innovation, 7, 149–157. https://doi.org/10.1016/S0022-3913(12)00047-9.

Mani, L., Aras, M., & Hidayat, Z. (2020). Social Capital and Failure in Village-Owned Enterprises: A Case Study of Cangkudu Village, Balaraja District, Banten-Indonesia. International Journal of Innovation, Creativity, and Change, 13 (7), p:405-415.

Maseko, N., & Manyani, O. (2011). Accounting Practices of SMEs in Zimbabwe: An Investigative Study of Record Keeping for Performance Measurement (A Case Study of Bindura). Journal of Accounting and Taxation, 3 (8), p:171-181.

Mazzarol, T. 2014. Research Review: A Review of the Latest Research in the Field of Small Business and Entrepreneurship, Small Enterprise Research, 21, 2-13.

Siekei, J., Wagoki, J., & Kalio, A. 2013. An Assessment of the Role of Financial Literacy on Performance of Small and Micro Enterprises: Case of Equity Group Foundation Training Program on SMEs in Njoro District, Kenya, Journal of Economics & Finance, 1 (7), p:250-271.

Syahril, Ghufron, A.F.A., & Herli, M. (2019). Factors Affecting Financial Performance of Village Owned Enterprises: A Case Study in the District of Rock Sumenep. International Journal of Business and Commerce, 7 (2), p:1-9.

Ukaegbu, B. 2014. The Significance of Working Capital Management in Determining Firm Profitability: Evidence fron Developing Economies in Africa. Research in International Business and Finance, 31, 1-16.

Vohra, P.S., & Dhillon, J.S. 2014. Best Financial Practices Lead Financial Performance of SMEs. International Journal of Accounting and Financial Management Research, 4 (3), p:5-16.

Wibowo, E. (2011). Pemberdayaan Usaha Kecil Menengah dan Koperasi Sebagai Penggeral Pertumbuhan Ekonomi. Jurnal Ekonomi Dan Kewirausahaan, 11(1), 23 – 31.

Yazdanfar, D., & Ohman, P. 2014. The Impact of Cash Conversion Cycle on Firm Profitability: An Empirical Study Based on Swedish Data, International Journal of Managerial Finance, 10 (4), p:442-452.