Pengaruh Tata Kelola dan Literasi Keuangan terhadap Kinerja Keuangan BUMDes Desa Ponteh dengan Partisipasi Masyarakat sebagai Variabel Moderasi

Intan Thalia; Aprilina Susandini

doi:10.30640/jmcbus.v4i3.6899

Authors

Intan Thalia Universitas Trunojoyo Madura
Aprilina Susandini Universitas Trunojoyo Madura

DOI:

https://doi.org/10.30640/jmcbus.v4i3.6899

Keywords:

BUMDes Governance, Community Participation, Financial Literacy, Financial Performance, Moderating Variable

Abstract

This study aims to analyze the influence of governance and financial literacy on the financial performance of Village-Owned Enterprises (BUMDes) in Ponteh Village, with community participation as a moderating variable. This study uses a quantitative approach with a causal research type. Data were obtained from primary data through the distribution of questionnaires to BUMDes administrators and Ponteh Village residents who are directly involved in BUMDes economic activities. The sampling technique used was purposive sampling. Data were analyzed using statistical analysis methods to test the relationship between research variables. The results show that governance and financial literacy have a positive effect on BUMDes financial performance. In addition, community participation has been proven to moderate the relationship between governance and financial literacy on BUMDes financial performance. These findings indicate that the implementation of good governance, increased financial literacy, and active community involvement are important factors in improving BUMDes financial performance. This study is expected to serve as a reference for BUMDes managers and village governments in formulating policies for strengthening village institutions and economic empowerment.

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