Pemaknaan Akuntabilitas Keberlanjutan BUMDes di Kutai Timur

Muhammad Iqbal; Yunita Fitria; Hariman Bone

doi:10.37859/jae.v16i1.11462

Authors

Muhammad Iqbal Universitas Mulawarman
Yunita Fitria Universitas Mulawarman
Hariman Bone Universitas Mulawarman

DOI:

https://doi.org/10.37859/jae.v16i1.11462

Keywords: Sustainability Accountability, Village-owned enterprises (BUMDes), interpretive approach, village organizations

Abstract

Penelitian ini bertujuan untuk memahami bagaimana akuntabilitas keberlanjutan dimaknai oleh para aktor pengelola BUMDes di Desa Danau Redan, Teluk Pandan, Kutai Timur. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretif untuk menangkap makna akuntabilitas sebagaimana dipahami dan dipraktekkan dalam konteks sosial desa. Data dikumpulkan melalui wawancara mendalam dengan pengelola BUMDes dan pihak terkait, serta dokumentasi pendukung relevan. Analisis data dilakuan secara tematik. Hasil penelitian menunjukkan bahwa akuntabilitas keberlanjutan tidak semata-mata dimaknai sebagai pertanggungjawaban keuangan atau kepatuhan administratif, melainkan sebagai bentuk tanggung jawab moral dan sosial kepada masyarakat desa. Akuntabilitas dipahami sebagai komitmen untuk menjaga keberlanjutan manfaat dan program BUMDes bagi kesejahteraan masyarakat. Praktik akuntabilitas diwujudkan melalui fleksibilitas dalam pengelolaan anggaran, partisipasi aktif masyarakat dalam pengambilan keputusanm serta evaluasi berkelanjutan terhadap program dan kegiatan BUMDes. Temuan ini menunjukkan bahwa akuntabilitas keberlanjutan pada BUMDes merupakan konstruksi sosial yang kontekstual dan relasional, yang berakar pada nilai lokal dan praktik musyawarah desa.

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