Transparansi Pengelolaan Badan Usaha Milik Desa (BUMDES) di Desa Pulo Jantan Kecamatan NA IX-X Kabupaten Labuhanbatu Utara

Abstract

Village-Owned Enterprises are village business institutions that are managed directly by the community and village government to strengthen the village economy. BUMDes management can be an example of a reflection of the implementation of good governance. Good governance is the implementation of good government which is reflected by implementing several principles such as the principle of transparency. Transparency means the government's openness in providing information related to public resource management to parties who need the information. Transparency in BUMDes management means that there is openness of information regarding BUMDes management activities and processes in a correct and accountable manner. However, in practice there are still many BUMDes that do not operate, do not submit reports, their establishments are not supported by feasibility studies and are not orderly in administration and reporting. So this research was conducted to find out and study the Transparency of Management of Village-Owned Enterprises in Pulo Jantan Village, NA IX-X District, North Labuhanbatu Regency. The method used in this research is a qualitative method with a descriptive approach. To obtain data and information, researchers conducted interviews with managers of Village-Owned Enterprises and the people of Pulo Jantan Village. Apart from that, researchers also carry out observations and documentation to answer research problems. The data that has been obtained is analyzed using Christian Transparency theory, namely Document Availability and Accessibility, Clarity and Completeness of Information, Process Openness and a Regulatory Framework that Guarantees Transparency. Based on the research conducted, it can be seen that the transparency of management of village-owned enterprises cannot be said to be transparent. This is shown in the Document Readiness and Accessibility indicator, namely the absence of publication media as a form of easy access provided to the public. The second indicator is Clarity and Completeness of Information, namely information regarding the annual village meeting is still not clearly provided to the community. The third indicator of Process Openness, namely that information regarding the BUMDes program management process is still not optimally provided to the community. The fourth indicator is the Regulatory Framework that Guarantees Transparency, namely that many people still do not understand the BUMDes program.