ANALISIS PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA DI KOTA AMBON

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in achieving the Village Sustainable Development Goals (SDGs) in Ambon City, with a focus on four main pillars: social development, economisdevelopment, environmental sustainability, and legal and governance systems. The research employs a descriptive qualitative approach, with data collocted through in-depth interviews, observation, and documentation of five BUMDes across five districts in Ambon City: Nusaniwe District (BUMDes Gideon Nusaniwe Sakti), Sirimau District (BUMDes Rurehe), Leitimur Selatan District (BUMDes Rajunohitipori), Teluk Ambon Baguala District (BUMDes Waipipi), and Teluk Ambon District (BUMDes Waisarot). The findings reveal that BUMDes play a vital role and have a positive impact on the realization of the four SDGs pillars. BUMDes contribute to poverty reduction by creating job opportunities, promote local economis growth through microenterprise development, initiate environmental conservation programs, and strengthen transparency and accountability in village governance. However, several challenges remain, including limited capital, low managerial capacity, and lack of innovation. Therefore, greater support from the government, private sector, and academia is needed to enchance the effectiveness of BUMDes in achieving sustainable village development goals. Keyword: bumdes, village sdgs, social development pillar, economic development pillar, environmental development pillar, legal and governance pillar

Authors

Institutions

Publication Details

Journal
Jurnal Akuntansi Kompetif
Published
2025-06-12
DOI
https://doi.org/10.35446/akuntansikompetif.v8i2.2179
Primary Topic
Management and Optimization Techniques
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

ANALISIS PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA DI KOTA AMBON

Nur ‘Ain Unsari Wattiheluw, Linda Grace Loupatty
Jurnal Akuntansi Kompetif
Management and Optimization Techniques
article

ANALISIS PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA DI KOTA AMBON

Nur ‘Ain Unsari Wattiheluw, Linda Grace Loupatty
article en

Abstract

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in achieving the Village Sustainable Development Goals (SDGs) in Ambon City, with a focus on four main pillars: social development, economisdevelopment, environmental sustainability, and legal and governance systems. The research employs a descriptive qualitative approach, with data collocted through in-depth interviews, observation, and documentation of five BUMDes across five districts in Ambon City: Nusaniwe District (BUMDes Gideon Nusaniwe Sakti), Sirimau District (BUMDes Rurehe), Leitimur Selatan District (BUMDes Rajunohitipori), Teluk Ambon Baguala District (BUMDes Waipipi), and Teluk Ambon District (BUMDes Waisarot). The findings reveal that BUMDes play a vital role and have a positive impact on the realization of the four SDGs pillars. BUMDes contribute to poverty reduction by creating job opportunities, promote local economis growth through microenterprise development, initiate environmental conservation programs, and strengthen transparency and accountability in village governance. However, several challenges remain, including limited capital, low managerial capacity, and lack of innovation. Therefore, greater support from the government, private sector, and academia is needed to enchance the effectiveness of BUMDes in achieving sustainable village development goals. Keyword: bumdes, village sdgs, social development pillar, economic development pillar, environmental development pillar, legal and governance pillar

Jurnal Akuntansi KompetifVol. 8(2)
University of Pattimura (ID)
Openalex Percentile: Top 75%
Management and Optimization Techniques
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.