Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

BUM Desa Development Model Through SICATU Application at BUM Desa Catu Kwero Sedana in Pecatu Village of South Kuta

Authors
I Wayan Suartana1, *, I Ketut Jati1, I Made Sukarsa2, Elin Erlina Sasanti1, 3, I Gusti Ayu Ratih Permata Dewi1, 4
1Faculty of Economics and Business, Udayana University, Bali, Indonesia
2Faculty of Engineering, Udayana University, Bali, Indonesia
3Faculty of Economics and Business, University of Mataram, West Nusa Tenggara, Indonesia
4Faculty of Economics and Business, University of Warmadewa, Bali, Indonesia
*Corresponding author. Email: suark15@yahoo.com
Corresponding Author
I Wayan Suartana
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_12How to use a DOI?
Keywords
BUM Desa; Development Model; Information System; Accountability; SICATU
Abstract

The establishment of Village-Owned Enterprises (BUM Desa) is mandated by articles 87 to 90 of Law No. 6 of 2014 concerning Villages. The mandate is elaborated in Government Regulation No. 43 of 2014, as well as Regulation of the Minister of Village, Development of Disadvantage Regions, and Transmigration No. 4 of 2015 concerning the Establishment, Management and Governance, and Dissolution of Village-Owned Enterprises. BUM Desa was formed by the Village Government to utilize all economic potentials, economic institutions, as well as the potential of natural resources and human resources whose ultimate goal is to improve the welfare of the Village community. As a social institution, BUM Desa is referred to as an institution that favors the interests of the community as its contribution in the provision of social services. While as a commercial institution aims to seek profit through the offering of local market resources. BUM Desa Catu Kwero Sedana located in Pecatu Village of South Kuta, Badung, Bali is engaged in various business fields, one of which is waste service and management. Currently, the BUM Desa is in dire need of an information system that makes the operational process, from planning to accountability, is much easier to perform. Therefore, analysis of general control or business models and application control is needed to make the design of information system easier and more applicable. For this reason, an information system was developed called SICATU (Business Transparency Accountability Record Information System) for BUM Desa Catu Kwero Sedana in Pecatu Village.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_12
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_12How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - I Wayan Suartana
AU  - I Ketut Jati
AU  - I Made Sukarsa
AU  - Elin Erlina Sasanti
AU  - I Gusti Ayu Ratih Permata Dewi
PY  - 2024
DA  - 2024/05/22
TI  - BUM Desa Development Model Through SICATU Application at BUM Desa Catu Kwero Sedana in Pecatu Village of South Kuta
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 150
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_12
DO  - 10.2991/978-94-6463-400-6_12
ID  - Suartana2024
ER  -