CD Tesis
Analisis Tata Kelola Dan Kinerja Keuangan Bumdes Di Provinsi Riau
MARCHA ANNISA AULIA, NIM 2210246705, The Analysis of Good Governance and Financial Performance of BUMDes in Riau Province, supervised by Ahmad Rifai, SP, MP, Ph.D and Dr. Ir. Rosnita, M.Si.
This research aims to analyze strategies for improving good governance of BUMDesin Riau Province byformerlyidentifying theGood Corporate Governance (GCG) and financial performance, then analyzing the relationship between GCG and financial performance. The sampling method that used is purposive sampling, 680 BUMDes were selected from 10 districts in Riau Province. Apart from that, 8 BUMDes’ directors in Riau Province selected as key informants. To identify the level of GCG implementation and financial performance, descriptive analysis is used. To analyze the relationship between GCG and financial performance, Pearson Product Moment Correlation analysis is used. To analyze the strategy to improve GCG, fishbone diagram analysis, Importance Performance Analysis (IPA), The Dream House Model, and Field Force Analysis (FFA), are used.
Theresearch resultsshowthat the level of GCG implementation in BUMDes in Riau Province is categorized as good. The value of capital, assets, Remaining Business Results and Original Village Revenue of BUMDes can be affected by the year of establishment, number of business units and GCG level of implementation. Thevalue ofthe Pearson Product Moment Correlation coefficient between the GCG each with capital, assets, Remaining Business Results, and Original Village Revenue has a positive and significant value, so that the greater the level of GCG implementation in BUMDes, the value of capital, assets, Remaining Business Results, and Original Village Revenue of BUMDes also be greater. Strategies that can be implemented to improve BUMDes governance include making regular accountability reports to strengthen village government support regarding capital participation for BUMDes and developing business partnerships with various business actors.
Keywords: Good Corporate Governance, Financial Performance, Strategy, BUMDes.
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