RAHAYU, OLIVIA SHINTA (2024) PENGARUH OPTIMALISASI BADAN USAHA MILIK DESA (BUMDES), PENGELOLAAN ASET DESA DAN PERAN KINERJA MANAJERIAL PEMERINTAH DESA TERHADAP PENDAPATAN ASLI DESA (STUDYI KASUS DI KABUPATEN SIMEULUE). S1 thesis, Universitas Malikussaleh.

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Abstract

ABSTRAK Nama : Olivia Shinta Rahayu Program Studi : Akuntansi Judul : Pengaruh Optimalisasi Badan Usaha Milik Desa (Bumdes), Pengelolaan Aset Desa Dan Peran Kinerja Manajerial Desa Terhadap Pendapatan Asli Desa (Study Kasus Di Kabupaten Simeulue) Tujuan dari penelitian ini adalah untuk mengetahui optimalisasi Badan Usaha Milik Desa (BUMDes) terhadap pendapatan Asli Dess (PADes), untuk mengetahui pengaruh pengelolaan aset desa terhadap Pendapatan Asli Desa (PADes), dan untuk mengetahui pengaruh peran kinerja manajerial pemerintah desa terhadap Pendapatan Asli Desa (PADes). Metode yang digunakan adalah kuantitatif, jumlah sampel sebanyak 81 responden. Uji analisis menggunakan regresi linear berganda dan uji hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa Optimalisasi BUMDes berpengaruh terhadap pendapatan asli desa (PADes) di Kabupaten Simeulue. Pengelolaan aset desa berpengaruh terhadap pendapatan asli desa (PADes) di Kabupaten Simeulue. Peran kinerja manajerial pemerintah desa berpengaruh terhadap pendapatan asli desa (PADes) di Kabupaten Simeulue. Hal ini dikarenakan memiliki nilai signifikansi < 0,05 dan nilai thitung > ttabel. Kata Kunci: Optimalisasi Badan Usaha Miliki Desa (BUMDES), Pengelolaan Aset Desa, Peran Kinerja Manajerial Desa ,dan Pendapatan Asli Desa ABSTRACT Name : Olivia Shinta Rahayu Study Program: Akuntansi Title : Pengaruh Optimalisasi Badan Usaha Milik Desa (Bumdes), Pengelolaan Aset Desa Dan Peran Kinerja Manajerial Desa Terhadap Pendapatan Asli Desa (Study Kasus Di Kabupaten Simeulue) The aim of this research is to determine the optimization of Village-Owned Enterprises (BUMDes) on Village Original Income (PADes), to determine the influence of village asset management on Village Original Income (PADes), and to determine the influence of the role of village government managerial performance on Village Original Income (PADes). The method used was quantitative, the sample size was 81 respondents. Test the analysis using multiple linear regression and test the hypothesis using the t test. The research results show that BUMDes optimization has an effect on village original income (PADes) in Simeulue Regency. Village asset management influences village original income (PADes) in Simeulue Regency. The role of village government managerial performance influences village original income (PADes) in Simeulue Regency. This is because it has a significance value < 0.05 and a tcount > ttable. Keyword: Optimization of Village Owned Enterprises (BUMDES), Village Asset Management, Village Managerial Performance Role, and Village Original Income

Item Type: Thesis (S1)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > 62201 - Jurusan Akuntansi
Depositing User: Olivia Shinta Rahayu
Date Deposited: 14 Aug 2024 02:31
Last Modified: 14 Aug 2024 02:31
URI: https://rama.unimal.ac.id/id/eprint/4420

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