Year: 2025 | Month: January | Volume: 12 | Issue: 1 | Pages: 554-564
DOI: https://doi.org/10.52403/ijrr.20250165
Collaboration Towards a Sustainable Village: The Role of Good Corporate Governance in Transforming Village-owned enterprise (BUMDes) of Surya Jaya Abadi Village
Sri Haryani1, Musviyanti2, Fibriyani Nur Khairin3
1,2,3Department of Accounting, Master of Accounting, Mulawarman University, Indonesia
Corresponding Author: Sri Haryani
ABSTRACT
This study aims to explore collaboration towards sustainable villages through the role of good corporate governance (GCG) in Village-owned enterprise (BUMDes). The location of the study is Village-owned enterprise (BUMDes) Surya Jaya Abadi in Labanan Makarti Village. This study uses a qualitative approach with a case study method, as well as data collection techniques through interviews, observations, and triangulation. The informants involved are Village-owned enterprise (BUMDes) managers and representatives of the Village Consultative Body (BPD). The results of the study indicate that supporting factors that must be owned by Village-owned enterprise (BUMDes) are found in order to be sustainable towards Sustainable Village through the role of GCG principles. Factors to achieve sustainable Village-owned enterprise (BUMDes) are: management commitment in Village-owned enterprise (BUMDes) governance, human resource development, sustainable economic development, community empowerment and social involvement, sustainable environmental management, strategic partnerships and collaborations, and Village-owned enterprise (BUMDes) school development. The role of GCG is accountability, transparency, responsibility, cooperativeness, fairness, and independence. The contribution of this study is that by having supporting factors for sustainable Village-owned enterprise (BUMDes) through the implementation of GCG, it can improve the status of Village-owned enterprise (BUMDes) towards sustainable villages, and become a benchmark for other Village-owned enterprise (BUMDes) in Berau Regency and other regions.
Keywords: Village-Owned Enterprises; sustainable village, good corporate governance; benchmarking
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