BUM Desa Development Model Through SICATU Application at BUM Desa Catu Kwero Sedana in Pecatu Village of South Kuta

I Wayan Suartana (), I Ketut Jati, I Made Sukarsa, Elin Erlina Sasanti and I Gusti Ayu Ratih Permata Dewi
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I Wayan Suartana: Udayana University, Faculty of Economics and Business
I Ketut Jati: Udayana University, Faculty of Economics and Business
I Made Sukarsa: Udayana University, Faculty of Engineering
Elin Erlina Sasanti: Udayana University, Faculty of Economics and Business
I Gusti Ayu Ratih Permata Dewi: Udayana University, Faculty of Economics and Business

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 150-162 from Springer

Abstract: Abstract The establishment of Village-Owned Enterprises (BUM Desa) is mandated by articles 87 to 90 of Law No. 6 of 2014 concerning Villages. The mandate is elaborated in Government Regulation No. 43 of 2014, as well as Regulation of the Minister of Village, Development of Disadvantage Regions, and Transmigration No. 4 of 2015 concerning the Establishment, Management and Governance, and Dissolution of Village-Owned Enterprises. BUM Desa was formed by the Village Government to utilize all economic potentials, economic institutions, as well as the potential of natural resources and human resources whose ultimate goal is to improve the welfare of the Village community. As a social institution, BUM Desa is referred to as an institution that favors the interests of the community as its contribution in the provision of social services. While as a commercial institution aims to seek profit through the offering of local market resources. BUM Desa Catu Kwero Sedana located in Pecatu Village of South Kuta, Badung, Bali is engaged in various business fields, one of which is waste service and management. Currently, the BUM Desa is in dire need of an information system that makes the operational process, from planning to accountability, is much easier to perform. Therefore, analysis of general control or business models and application control is needed to make the design of information system easier and more applicable. For this reason, an information system was developed called SICATU (Business Transparency Accountability Record Information System) for BUM Desa Catu Kwero Sedana in Pecatu Village.

Keywords: BUM Desa; Development Model; Information System; Accountability; SICATU (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-400-6_12

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