INTRODUCTION
The Village Government entered a new chapter in the
history of the Unitary State of the Republic of Indonesia. They have officially
received the Village Fund budget allocation in the 2021 State Budget. With the
funds flowing directly to the village, the Village Government now has the
autonomy to carry out development in their respective areas. The fund is actually
not a new budget because it is taken from village quotas that have been
disbursed through other nomenclatures such as social posts in the form of
Community Direct Assistance (BLM) located at the Ministry of Home Affairs, and
the Village Infrastructure Development Program (PPIP) budget managed by the
Ministry of Public Works (Syafrudin et al., 2006).
The disbursement of these funds is an important part of
the implementation of Law Number 6 of 2014 concerning Villages. Article 72 d of
the Village Law states that one of the village incomes comes from the Village
Fund which is part of the balancing fund received by the Regency/ City.
Furthermore, regarding the function and allocation of the Village Fund, it is
regulated in Article 19 paragraphs (1) and (2) of Government Regulation Number
60 of 2014 concerning Village Funds sourced from the State Budget and Revenue,
which explains that: namely: "Government Administration, Village
Development and Community Empowerment". The Village Fund is prioritized to
finance the field of Community Development and Empowerment (Indonesia, 1998).
First, the Field of Village Administration, such as office
operations, payroll for the Village Head and Village Pamong,
BPD and LIMNAS operations, general coordination meetings, drafting of Village
Regulations, and so on. Second, the Village Development Sector, which includes
the rehabilitation of village office buildings, construction of village
infrastructure such as roads, bridges, GOR, talud and
other physical developments. Third, the
Community Empowerment Sector, which includes training, socialization, and
coaching for community groups so that the community can be independent and
empowered. In the field of Community Empowerment, there is a new formula apart
from the program mentioned above, namely the program for the establishment of a
Village Owned Enterprise (BUMK) (Sriyono, 2013).
Village-Owned Enterprises, hereinafter referred to as
BUMK, are business entities whose entire or most of the capital is owned by the
village through direct participation from the wealth of the separated village,
in order to manage assets, services and other businesses for the greatest
welfare of the village community (Lestari et al., 2018). The implementation
of BUMK itself has included two functions of the Village Fund allocation
mentioned in PP Number 60 of 2014, namely as a function of Village Development
as well as Community Empowerment (Husein, 2009). Beyond district
governments, village administrations represent both the lowest level of
government in Indonesia and the level of government closest to the people (Watts et al., 2019).
In terms of village development, in accordance with the
provisions in Article 5 letter c of the Regulation of the Minister of Villages
and PDTT Number 22 of 2016, that: Priority for the use of Village Funds is
directed at the implementation of the procurement, development, development and
maintenance of productive-scale economic enterprises focused on the one village
one policy. superior products covering aspects of production, distribution and
marketing (Widodo, 2001).
The article above mandates the implementation of BUMK implicitly,
namely in the form of developing productive-scale economic businesses, both in
the form of UMKM and BUMK. The development of BUMK itself, is not just the
construction of other physical infrastructure such as roads, bridges,
electricity, buildings and so on, which has been carried out by many other
villages. However, the development of BUMK is the creation/ procurement of
village economic infrastructure which is a long-term development investment
which will ultimately improve the public service sector to the community and
increase Village Original Income (PADes) (Mashad & Cahyono, 2005).
Meanwhile, in terms of the allocation of the Village Fund
in the Field of Community Empowerment, it has been explained in Article 7
letter h of the Regulation of the Minister of Villages PDTT Number 22 of 2016,
that the Village Fund is used to finance prioritized Village Community Empowerment
programs and activities, including capital support and management of productive
economic businesses. managed by BUMK (Bawono, 2019). This article
states clearly and explicitly that the Village Fund is a program to empower the
community which is prioritized through community participation in managing
BUMK.
Therefore, the establishment and development of BUMK is
something that is urgent and needs to be funded optimally. A well-developed
BUMK will be able to generate large Village Original Income (PADes). PADes is one of the
indicators or benchmarks for the economic independence of a village. If a
village already has a high PADes, then the village
can be considered as an independent village and not too dependent on financial
assistance from the central government (Moch, 2014).
It is very important for us to know and learn about the
flow and mechanism for allocating Village Funds for BUMK according to existing
regulations, as well as how to implement and realize these regulations in each
village. The mechanism for distributing Village Funds for BUMK is of course
through a long process or stage (Hambali & Akib, 2018). According to
Government Regulation No. 60 of 2014 article 6 explains that the Village Fund
is transferred through the district/city APBD to be subsequently transferred to
the APBDes. Thus, the Village Fund disbursement from
the central government (APBN) is not directly received in the village account
but must go through the district or city account.
The next process has also been regulated in Article 8 of
the PDTT Village Regulation Number 22 of 2016, where the mechanism for the
allocation of Village Funds in the field of Community Empowerment, including
the establishment and development of BUMK, is based on a village typology which
is divided into 3 villages, namely disadvantaged villages, developing villages
and advanced villages/ independent villages (Syafrudin & Na’a, 2010).
The previous research conducted by Hulu et al. (2018)
found out that enabling factors of managing village funds in empowering villagers
at Tetehosi Sorowi Village
were support for policies/regulations, socialization, facility, and
infrastructure. The inhibiting factors were lack of human resources and lack of
villagers’ participation. In addition, to
integrate Village development
programs that are
in sync with
the Regional development policy,
regulation intervention by Local
Government is required
to direct the Village program, referring to Regional
development policy (Jamaluddin et al., 2018).
From here, the authors are interested in conducting further
research related to the mechanism, implementation and realization of the
Village Fund allocation for BUMK based on the existing village typology. Will
the implementation level be the same or will it deviate from the mechanism that
has been regulated in various regulations. How is the difference in the
allocation of Village Funds for BUMK based on the existing village typology.
What are the obstacles faced at the implementation level and how are the
optimization steps taken so that the allocation of Village Funds for BUMK can
be maximized in accordance with existing regulations.
Based on the description of the background above, the
authors have determined the title of the research that has been carried out,
namely "Management of Village Funds in Capital Investment of Village-Owned
Enterprises (BUMK) at the Community and Village Empowerment Service (DPMK) of
West Kutai Regency". Furthermore, the study aims
to find out the allocation of Village Funds for BUMK in the village typology,
and to find out the optimization of the Village Fund for BUMK in West Kutai Regency.
METHOD
While this type
of research is classified based on the level of explanation, there are several
ways (Sugiyono, 2019)
as follows: 1) Descriptive research Descriptive research is a research that
deals with the statement of the existence of independent variables, either only
on one or more variables (variables). independent is a variable that stands
alone, not the independent variable is always paired with the dependent
variable); 2) Comparative research Comparative research is a research statement
that compares the existence of one or more variables in two or more different
samples; 3) Associative research/relationship Associative research is a
research statement that is asking the relationship between two or more
variables. The type of research that will be used in this research is
associative research, namely research that aims to determine the relationship
between two or more variables. Namely to determine the relationship between the
variables of accountability, transparency, and participation in the management
of village funds in West Kutai Regency. In this study,
the data collection techniques used included interviews and observations.
A. Data analysis technique
The data
analysis technique used in this study is an interactive model of analysis. According to Soetopo (2005) qualitative
analysis techniques with interactive models consist of three components.
1) Data reduction
Data reduction is the
process of completing, focusing, simplifying, and abstracting data obtained
from rough data contained in written notes.
2) Data Presentation
Data presentation
in the form of a series of information arranged in a unified narrative form
that allows conclusions to be drawn from the research conducted. Apart from
being in the form of sentence narration, data presentation can also be
displayed with various types of matrices, images, networks, activity links and
tables.
3) Conclusion
Drawing and Verification
Drawing
conclusions is an activity carried out by researchers that needs to be verified,
in the form of a repetition of the previous data collection stage and carried
out more thoroughly after the data is presented. Drawing conclusions and their
verification is the final stage of a research conducted based on all the things
that are in the reduction and presentation of the data.
RESULTS AND DISCUSSION
A. Results
1. The Effect of Accountability, Transparency, and
Participation on Village Fund Management
a) Village Fund
Management Accountability
Legal
Accountability and Honesty
Based on the results of observations and interviews
in the field, it was found that the village government had legal procedures for
managing village funds as a basis for making public administrative decisions
that the village government had to respect to avoid corruption. If the
management of village funds follows legal procedures, then management can run
well and be directed and can prevent corruption of the village fund budget.
Then the accountability process for managing village funds is monitored
continuously by the internal supervisor, namely the BPD and external, namely
the inspectorate in order to create healthy practices. This is done so that
there will be no budget irregularities, KKN and gratuities in order to create
healthy practices.
From the results of observations and observations,
it is known that the Village Government has provided the widest opportunity for
the community to assess the performance of the village government and accept
community suggestions for further government performance and avoid abuse of office.
This is done as an effort to open the village government to the community so
that abuse of office can be avoided and can have honesty in carrying out their
respective duties.
Based on the results of observations, observations
and interviews in the field, it can be concluded that regarding legal
accountability and honesty the village government in managing village funds,
the apparatus has managed it by following applicable legal procedures, carried
out supervision and the village government has also provided opportunities for
the community to create good management. , namely the realization of healthy
and accountable practices.
Accountability
of the program
Public and group interests are the main concern and
consideration in the use of village funds. Based on the results of interviews
and direct observations of researchers, it is known that the use of village
funds has considered and prioritized the public interest and paid attention to
the interests of which groups are more in need in society so that the use of
village funds can be felt the primacy of the benefits.
Then in terms of village fund management planning,
the village government has taken into account the Cost and Benefit Analysis which is not limited from an economic
perspective but also socially and so on, the policies taken are in accordance
with the needs of the community. In this case, based on the results of
interviews and observations, it is known that the planning for the use of
village funds has really taken into account the costs and benefits obtained, it
will certainly reduce budget wastage and can fulfill
suggestions from the community. Furthermore, the implementation of the village
fund programs has really benefited the wider community and has also been felt
by the community. Based on the results of the researcher's observations, it was
found that the community had felt that there were programs in the village such
as the village road construction program, as well as other infrastructure
improvements. Thus, the community will also feel the benefits of the road so as
to create convenience.
The conclusion that can be drawn from the results
of observations, observations and interviews conducted by researchers is that
the village fund budget has really been allocated to implement things that are
truly pro-people and for the welfare of the people.
Policy
accountability
The village government must have the ability to
explain, answer and account for every public policy proportionally to the
public through accountability reports. Based on the results of observations, it
is known that the village government can be transparent and accountable for
every public policy through accountability, then based on the strategic plan
for using the budget, it must make an accountability report to give public confidence
that the implementation program is in accordance with the rules. It can be seen
that every village in West Kutai Regency has carried
out reporting duties actively and in accordance with the specified time and can
account for the results of reports on the use of village funds that have been
given.
In addition, the policies that have been
implemented can be accounted for horizontally and vertically. It is known that
every use of the village fund budget must be accountable to the community by
making an accountability report so that the use of the budget can be properly
monitored. Based on the results of observations and observations in the field,
it is known that the village government has carried out the procedures set by
the government above, that the village government must be responsible for every
use of village funds. In addition, the use of the budget as a result of
physical evidence of the village government's report has followed a
predetermined design and is in accordance with the realization to see the
effectiveness of the use of funds.
Based on the findings above, it can be concluded
that the accountability of policies has been implemented properly. This is
because in managing village funds the village apparatus prioritizes the public
interest by prioritizing programs that are really needed by the community, also
paying attention to the costs and benefits derived from programs funded from
the village.
b) Transparency of
Village Fund Management
Information about village fund finances must be
easily accessible by the public and other users of information either through
electronic media or other information media. From the results of the study it
was found that the village financial announcements for planning,
implementation, accountability and supervision had been carried out by the
village government. With financial announcements starting from the planning
stage to accountability, it will increase public confidence. In addition,
access to financial information on village funds must be uncomplicated and
unbureaucratic. This is because the community must know information about
village funds in order to create transparent management to the community.
The conclusion that can be drawn is that if
financial information can be accessed easily by the public/parties in need. The
village government must also be responsible for managing the budget starting
from planning to reporting.
Based on the results of interviews and observations
of researchers, it is known that openness regarding the allocation of village funds
can increase public confidence in the management of village funds by the
government. So far, it has been in accordance with the programs that have been
set according to the needs of the community. With the attitude of openness from
the government as a policy maker and manager of village funds, it will create a
positive attitude in the community towards the government, because the
government can be open in financial management.
The conclusion that can be drawn is that if the
government as the policy maker and implementer in managing village funds has an
open attitude, it will lead to a high level of public trust in the government
and lead to a positive attitude from the community towards the government.
c) Participation
in Village Fund Management
Based on the results of observations and research
in the field, it is known that the government provides opportunities for the
community to make decisions and participate in the village development planning
meeting (musrenbangdes) in determining activities
related to village funds, starting from planning. This is done with the aim
that the involvement of the community in decision-making will make the
government aware of and will prioritize programs that are agreed upon when
making decisions with the community. Budget preparation is prone to
manipulation and deviation when it is realized, so if the community is involved
in budgeting, the relationship between agent and principal will be more
positive. In addition, village funds are funds provided by the government for the
welfare of the community through development and empowerment programs so that
if there are proposals from many people, then the proposal must be a top
priority.
Based on the results of the research above, it can
be concluded that the planning process for the preparation of village budget
needs is given the opportunity for the community to be involved, so that the
community can submit proposals that are priorities for the village
community.
Furthermore, village funds must be fully utilized
for the needs and benefit of the community. Therefore, the determination of the
program to be carried out by the village based on village funds must really be
in accordance with the needs of the community. The welfare of the people from
below (the village) is a program that is intensified by the government, so the
village government and the community must jointly build a village with an
effective program. Based on observations, it is known that the management of
village funds, the West Kutai Regency government has
tried to determine a program that is truly effective and refers to the needs of
the community, so the achievement of a good program is one that can be felt by
the community.
2. The Role of BUMK for the Welfare of the Village
Community
Kampung business entities in most villages in West Kutai Regency have been formed and have been operating and
are expected to be able to effectively achieve the goal of bringing
contributions as a form of community welfare by forming various business units
in various fields. This Village Business Entity is based on the results of an
interview with the Head of the West Kutai DPMK that
assesses that there has been a sufficient role to facilitate access for the
village community to obtain services, for example aisle rental and installation
services. The role of BUMK can be enjoyed by the community, such as the
establishment of shophouses belonging to BUMK to be rented out to the public,
and from these shops, people who rent shophouses and sell are helped by the
existence of a place to sell with low rental costs and a very strategic
location. So it really helps increase sales turnover which has an impact on
improving the economy. While the impact for other communities is the
availability of shop houses where there are people who rent to sell basic
necessities, thus helping other people to shop with close reach and of course
at affordable prices.
The more interesting village business unit is waste
management. The existence of this waste bank business unit also provides
benefits to the community by being a waste collector. Not only creating new
jobs, the waste bank is also very effective in contributing to environmental
cleanliness and education on waste management for the community.
From the results of the research above, it can be
seen that there have been many people who have felt the benefits of this
Village-Owned Enterprise. Various general needs of the village can be obtained
in the village at affordable prices and locations, creating jobs, and
entrepreneurship opportunities where the capital is obtained from village
savings and loans, not only that. All BUMK business units have been able to
bring satisfactory results to the independence of the village community, the
village funds disbursed every year are sufficient to provide impetus for the
development and development of this village business unit. However, although
this village business unit has brought enough positive benefits that benefit
the community from various business sectors, the community's knowledge about
the existence of BUMK.
Based on the results of research and interviews
with some community members, it is known that there is a lack of BUMK existence
so that there is a need for socialization of villagers in remote areas.
According to the business unit management system, especially the waste bank,
the management of the waste bank business unit is still not good. The rest BUMK
through the waste bank business unit already wants to need the role of BUMK in
this waste management, but the community who participates is still lacking.
Talking about the effectiveness of an organization
in bringing about a positive influence on its goals is something that needs to
be studied so that every actor in the organization realizes where his
weaknesses lie and responds immediately to solve them so that the achievement
of goals is maximized.
Based on the results of interviews and observations
of researchers, it is known that BUMK has not been maximized in the welfare of
the community, but at least with the existence of BUMK many benefits are
obtained such as the creation of new jobs, the opening of economic cycles among
the community. In addition, the effective level of the organization is also
seen from the social mission, namely how the organization can improve social
relations between communities, as well as between organizations. According to
the results of research and observations, it is known that the existence of
various village business units is able to improve relations between the village
community and even with other organizations, for example, such as socialization
and education in various fields to increase community insight plus social
relations between communities, if communication with other organizations exist,
for example, a waste bank business unit.
From the results of interviews with several
informants above, it can be seen that so far the Village Owned Enterprises have
been quite effective in improving the welfare of the community, although not in
high numbers. At least the people who join each village business unit get a
steady income or additional income. Social benefits can also be enjoyed by the
village community. Likewise, the effectiveness shows that the effectiveness of
BUMK in improving community welfare in terms of optimizing the goals or
achieving work targets of the business entity apparatus is in accordance with
the initial planning, this can be proven by all business units that have been
operating and arranged according to the structure of the business entity as
well as the positive impact to the welfare of the local community.
B.
Discussion
1. The Effect of Accountability, Transparency, and
Participation on Village Fund Management
a) Accountability
of Village Fund Management
Based on the
results of research that has been carried out, it shows that accountability has
a significant effect on the management of village funds. The results of this
study indicate that accountability is a very important thing done by the
government in managing village funds. This is reinforced by the results of
observations that prove that the responsibility of the village government to
both the community and the government above is the obligation of the village
government to fulfill these responsibilities.
Good management
of village funds is management that can be accounted for starting from planning
to reporting. In the results of this study, it is also hoped that the village
government will comply with applicable laws and procedures in financial
management. The village government's compliance with procedures and laws will
encourage the creation of management that avoids waste and corruption. The
performance of the village government can be seen from the compliance of the
village government to the community through making reports on the realization
of village funds that are timely and can be accounted for.
The results of
the research on managerial accountability show that the village government
establishes programs based on the consideration of the effectiveness of the use
of the budget. In allocating the government's budget, the applicable procedures
must also follow, and most of the villages in West Kutai
Regency have followed the established procedures. The performance of the
village government in preparing village fund programs has been carried out
well.
The results of
research on program accountability, that the village government has prioritized
the public interest in determining the village fund program, the village
government has also taken into account the costs and benefits in determining
the program. This was also shown by the village community who stated that they
had benefited from the program using village funds.
The results of
research on policy accountability show that every policy taken by the village
government has been able to be accounted for, both the central government and
to the community, this was conveyed by the village government as evidenced by
the accountability report.
The results of
research on financial accountability are strengthened by research results that
prove that there is financial accountability in the process of allocating
village funds. This shows that if the village government has presented a report
on the realization of village funds, followed by submitting a report in a
timely manner, this is as conveyed by staff at the Community and Village
Empowerment Office of West Kutai Regency, who said
that the village had made a report on the realization of funds. village
although there are still frequent delays in reporting and continues to improve.
The presentation of reports on the realization of village funds and reporting them
on time is proof of the responsibility of the village government vertically and
horizontally to improve good management.
b) Transparency of
Village Fund Management
Based on the
results of the analysis and hypothesis testing conducted, it shows that transparency
has a significant effect on the management of village funds. One of the main
elements in good financial management is transparency. Given that the
government currently has the authority to make various important decisions that
have an impact on many people, the government must provide complete information
about what it does.
The results of
informative research indicate that if the village government makes it easy for
the community starting from the planning stage to reporting to be able to
access managed financial information, then if the village government is open in
providing information to the community, it will create a positive relationship
between the community and the village government to together to create good
financial management.
The results of
the research regarding the openness of the village government are indicated by
the appeal from the village government to invite the community to participate
in the village development planning meeting; the village government also does
not shut down in managing village finances because the community has the right
to know village financial information. The results of the study regarding the
disclosure of the village government on all matters relating to the management
of village funds that the village government can disclose financial information
thoroughly and honestly to the community in order to make it easier for the
community to know the course of managing village funds so that it will make the
village government prioritize honesty in village financial management.
The results of
the research regarding the availability of clear information indicate that if
the village government provides clear information about the use of village
funds, the community will be able to clearly know the use of the budget, so
that the village government and the community will be able to create good
financial management. The results of research on the openness of the management
process show that the village government is open to all management processes
starting from planning to reporting to the community and the government above
to encourage good management.
The results of
research on information disclosure show that if the village government is open
in providing documents on the use of village funds, the community will know the
clarity of the budget used, it will make the community and the village
government create good management.
c)
Participation in Village Fund Management
The results of
research on community involvement in decision making show that decision making
that involves the community in determining programs that use village funds does
not always indicate that the management of these funds is good, this was
conveyed by one of the village officials who stated that community involvement
not too priority because in the end the village apparatus will determine what
program decisions will be chosen. On the other hand, if the management of
village funds does not involve the community, the program that uses village
funds will continue to run.
The results of
research on community involvement in implementation show that the village
government proves that by inviting the community to carry out programs such as
building roads, when the village government invites the community to
development activities, many people refuse on the grounds that there is a
budget to build the road. Community involvement in implementation does not
always indicate that budget management has been carried out properly, and vice
versa, the non-involvement of the community in the implementation process does
not always indicate that budget management is bad.
The results of
the research regarding benefit-taking are that the program chosen with the
community must refer to the needs of the community and be effective for the
welfare of the community, so that the community can feel the benefits of all
programs that have been implemented. The results of research on community
involvement to evaluate that the village government and the community continue
to evaluate the village fund management process so that they will continue to
improve good financial management. Community involvement in the management of
village funds will encourage positive relations between the community and the
village government. This was also conveyed by one of the DPMK employees who
said that if the community was invited to participate in musrenbangdes
activities, the community would know about the prioritized plans and programs.
Community involvement is also expected to encourage the community to make
suggestions about what they really need, so that the government can fulfill and prioritize what the community needs.
The results of
the research on the openness of the village government, both from planning to
reporting, were carried out openly to maintain a positive relationship between
the village government and the community to create good management. Information
disclosure will enable the community to assess the performance of the village
government in managing village funds. The results of research on community
involvement start from the management process from planning to reporting.
Community involvement is expected to provide convenience for the village
government in determining priorities for the use of village funds. In addition,
with the involvement of the community, it will also make the community active
in village activities. This shows that the village government has given
accountability to the community and the government above it. The government has
also been transparent about financial information, although there is still a
lot that needs to be addressed and improved. In addition, this also shows that
the government has also involved the community in decision making even though
there is still very little contribution from the community.
2. The Role of BUMK for the Welfare of the Village Community
Based on the
results of research and observations conducted by researchers, it can be seen
that the Village Owned Enterprises are good, but not yet fully maximized in
encouraging the level of community welfare in West Kutai
Regency. This is because there are several business units that are already good
and capable in improving the quality of the community, but there are several
business units that have not provided the benefits as they should as a forum in
achieving the goal of BUMK itself, namely creating village economic equality.
However, although the role of BUMK has not been maximized, it is not considered
that its role as an economic driver for the village does not exist at all, it's
just that there is a need for an expansion of business units that can provide
job vacancies for many village communities, and there is a need for good
management in each business unit. As well as stricter supervision so that there
is no misuse that hinders the objectives of the BUMK itself.
The role of
BUMK has not been fully felt by the community. However, after the existence of
this village business unit program, the condition of the community began to
change. For example, with the existence of a village cooperative as a capital
investment, at least many people have started their own business, in other
words giving birth to a home industry which will later create new job vacancies
so that unemployment will decrease. not only that, other business units are
also able to open up job opportunities for the community, although not yet
fully maximized.
CONCLUSION
Based on the
results of research that has been conducted on all the data obtained, it is
concluded that accountability and transparency affect the management of village
funds. while participation did not significantly affect the management of
village funds. Meanwhile, accountability, transparency and participation
simultaneously affect the management of village funds in West Kutai Regency.
Accountability; based on the
results of the study, it is known that the village government in determining
programs is based on the consideration of the effectiveness of the use of the
budget. In allocating the government's budget, the applicable procedures must
also follow, and most of the villages in West Kutai
Regency have followed the established procedures. The performance of the
village government in preparing village fund programs has been carried out
well. the village government has prioritized the public interest in determining
the village fund program, the village government has also taken into account
the costs and benefits in determining the village government program and has
been able to account for both the central government and the community.
Transparency; based on the
results of the study, it is known that the village government provides
convenience for the community starting from the planning stage to reporting to
be able to access financial information managed by the village government
providing clear information about the use of village funds, then the community
will be able to clearly know the use of the budget, so that the village
government together with the community will be able to create good financial
management. In addition, the village government is also open in providing
documents on the use of village funds so that the community will know the
clarity of the budget used.
Participation; the village
government is proven by inviting the community to carry out programs such as
building roads. The village government together with the community continue to
evaluate the village fund management process so that it will continue to
improve good financial management. In addition, planning and reporting of
village funds are carried out openly to maintain a positive relationship
between the village government and the community to create good management.
Village Owned
Enterprises are good, but not yet fully maximized in encouraging the level of
community welfare in West Kutai Regency. This is
because there are several business units that are already good and capable in
improving the quality of the community, but there are several business units
that have not provided the benefits as they should as a forum in achieving the
goals of BUMK itself. The role of BUMK has not been fully felt by the
community. However, after the existence of this village business unit program,
the condition of the community began to change.
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