Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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Factors Affecting the Failure of BUMDes in Magelang

Authors
Siti Noor Khikmah1, *, Rochiyati Murniningsih1
1Department of Economics and Business, Universitas Muhammadiyah Magelang, Magelang, 56126, Indonesia
*Corresponding author. Email: noorkhikmah@ummgl.ac.id
Corresponding Author
Siti Noor Khikmah
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_102How to use a DOI?
Keywords
of BUMDEs; Human Resources Competence; Internal Control
Abstract

BUMDes are always faced with the potential risk of failure that may arise in the future. In an effort to minimize existing risks, BUMDes needs to implement an effective and comprehensive internal control and have competence of human resources. In 2021 the number of BUMDes reaches 57.273 consists of 45.233 active BUMDes and 12.040 inactive BUMDes, (Kemendes PDTT, 2021). There are still 2.188 BUMDes neglected and not operating, while as many as 1.670 BUMDes have not been optimal and contributed. The purposes of this study are to find out and analyze the competency factors of human resources and internal control that affect the failure of BUMDes. The research method in this study is a quantitative approach. The population is all employees in BUMDes Magelang Regency, while the sample is selected by the convenience sampling method. The results of the analysis that the competency of human resources and internal control have a negative effect on the failure of BUMDes.

Copyright
© 2023 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 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_102
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_102How to use a DOI?
Copyright
© 2023 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

risenwbib
TY  - CONF
AU  - Siti Noor Khikmah
AU  - Rochiyati Murniningsih
PY  - 2022
DA  - 2022/12/29
TI  - Factors Affecting the Failure of BUMDes in Magelang
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 623
EP  - 627
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_102
DO  - 10.2991/978-2-494069-49-7_102
ID  - Khikmah2022
ER  -