The Effects Of Community Participation, Transparency, And Management Commitment On The Accountability Of Village-Owned Enterprises (Bumdes)
DOI:
https://doi.org/10.24905/icobis.v2i1.100Keywords:
Community Participation, Transparency, Management Commitment, Accountability of Village-Owned Enterprises (BUMDes)Abstract
The purpose of this study was to examine the effect of community participation, transparency, and management commitment on the accountability of Village-Owned Enterprises (BUMDes) in Balapulang District, Tegal Regency. This study employed a quantitative approach using primary data collected through questionnaire distribution. A total of 100 respondents participated in this study, consisting of managers from 20 Village-Owned Enterprises (BUMDes) in Balapulang District, Tegal Regency. The sampling technique used was saturated sampling. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics Version 22. The results indicate that community participation, transparency, and management commitment have a positive and significant effect on the accountability of Village-Owned Enterprises (BUMDes). These findings suggest that higher levels of community participation, greater transparency, and stronger management commitment contribute to improving the accountability of Village-Owned Enterprises (BUMDes).
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