Effendi, Soelchan Arief and Prof. Eko Ganis Sukoharsono, M.Com., CSP., Ph.D. and Dr. Lilik Purwanti, M.Si., Ak., CSRS., CA. and Dr. Rosidi, S.E., M.M., Ak. (2024) Pendapatan Asli Desa Berkelanjutan: Integrasi Pengelolaan Aset Desa, Sumber Daya Ekologi Dan Kebudayaan Lokal. Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan membangun bentuk Pendapatan Asli Desa berkelanjutan dengan mengintegrasikan sumber daya aset pemerintah desa, ekologi, dan kekayaan budaya lokal. Pertanyaan penelitian yaitu bagaimana bentuk Pendapatan Asli Desa berkelanjutan dengan mengintegrasikan aset pemerintah desa, sumber daya ekologi, kekayaan budaya lokal? Penelitian menggunakan metodologi etnografi berdasarkan pada hasil observasi lapangan untuk memahami kontek sosial budaya pada situs penelitian. Para informan meliputi aparat pemerintah desa, para pelaku usaha kecil menengah, komunitas seni, aktivis lingkungan dan tokoh masyarakat. Temuan penelitian menunjukkan bahwa pada Desa Ciburial terdapat lima aspek pentuple bottom line yang digunakan dalam upaya memperoleh pendapatan asli desa, yakni aspek ekonomi, ekologi, sosial budaya, phenotechnology dan prophet. Aspek ekonomi yakni usaha kecil desa, sektor pertanian, Badan Usaha Milik Desa, Aset Pemerintah Desa. Aspek ekologi terdiri dari konservasi dan potensi ekologi. Aspek sosial budaya terdiri dari komponen pendapatan terukur dan tidak terukur. Pendapatan terukur adalah swadaya, partisipasi, hibah, dan gotong-royong. Pendapatan tidak terukur meliputi ketersediaan lapangan kerja, pelatihan oleh tenaga ahli, beasiswa, penelitian dan pengabdian, pasar rakyat, pelestarian seni kebudayaan lokal, dan ikon promosi desa. Aspek phenotechnology berupa digitalisasi desa. Aspek prophet terdiri dari keterbukaan dan cinta kasih serta kontemplasi. Keterhubungan kelima aspek tersebut menjadi dasar dalam membentuk pendapatan asli desa berlekanjutan. Bentuk pendapatan asli desa berkelanjutan yang ditawarkan terbagi dalam liima bagian yaitu input, proses, output, outcome dan impact. Bentuk pendapatan asli desa berkelanjutan diharapkan mampu mewujudkan pemerintahan desa berkewirausahaan sebagai salah satu solusi meningkatkan produktivitas serta mengakselerasi pertumbuhan ekonomi desa
English Abstract
This research aims to develop a sustainable form of village revenue by integrating government assets, ecological resources, and local cultural wealth. The research question is: How is the form of sustainable village original income achieved by integrating village government assets, ecological resources, and local cultural wealth? The research used ethnographic methodology based on field observations to understand the socio-cultural context of the research site. Informants included village government officials, small and medium enterprises, art communities, environmental activists, and community leaders.The research findings show that in Ciburial Village, five aspects of the pentuple bottom line are used to obtain village revenue: economic, ecological, socio-cultural, nanotechnology, and prophet. The economic aspects are village small businesses, the agricultural sector, Village-Owned Enterprises, and Village Government Assets. The ecological aspect consists of conservation and ecological potential. The socio-cultural aspect consists of measurable and unmeasurable income components. Measurable income is self-help, participation, grants, and gotongroyong. Unmeasured income includes the availability of employment, training by experts, scholarships, research and service, people's markets, preservation of local cultural arts, and village promotion icons. The nanotechnology aspect is village digitalization. The prophet aspect consists of openness, love, and contemplation. The connection between the five aspects is the basis for shaping sustainable village revenue. Sustainable village revenue is divided into five parts: input, process, output, outcome, and impact. Sustainable village revenue is expected to realize entrepreneurial village government as one of the solutions to increase productivity and accelerate village economic growth.
Item Type: | Thesis (Doktor) |
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Identification Number: | 062402 |
Uncontrolled Keywords: | Pendapatan Asli desa Berkelanjutan, Aset Pemerinah Desa, Budaya, Ekologi, Pentuple Bottom Line |
Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
Depositing User: | Unnamed user with username nova |
Date Deposited: | 09 Oct 2024 02:23 |
Last Modified: | 09 Oct 2024 02:23 |
URI: | http://repository.ub.ac.id/id/eprint/230409 |
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