IMPLEMENTATION OF GOOD GOVERNANCE PRINCIPLES IN VILLAGE GOVERNANCE OF ANCOLMEKAR, ARJASARI DISTRICT, BANDUNG REGENCY IN 2024

Abstract

BUMDes Niagara Majalaya is a successful example of a village-owned enterprise (BUMDes) in Bandung Regency that consistently achieves its budget targets. This success is attributed to BUMDes Niagara's strategic formulation, which identifies strengths, weaknesses, threats, and opportunities. The enterprise then develops strategic plans for implementation over the next year. This study examines the implementation of performance-based budgeting at BUMDes Niagara, utilizing Anggraini and Puranto's (2010) theory. The results indicate that BUMDes Niagara's performance-based budgeting implementation is effective, aligning with village and government regulations. The enterprise's vision, mission, and strategy are well-formulated and executed, enabling it to achieve budget targets and conduct accountable performance evaluations. The study employed a qualitative approach with descriptive analysis, collecting data through interviews, observations, and documentation. The findings suggest that BUMDes Niagara's budgeting process is transparent and accountable, allowing it to maintain good governance and achieve its objectives. Overall, BUMDes Niagara serves as a model for effective performance-based budgeting in village-owned enterprises.