{"id":"https://openalex.org/W4296990547","doi":"https://doi.org/10.32535/jcda.v5i3.1600","title":"Dissecting of BUMDesa Transparency Based on Governance Principles","display_name":"Dissecting of BUMDesa Transparency Based on Governance Principles","publication_year":2022,"publication_date":"2022-09-20","ids":{"openalex":"https://openalex.org/W4296990547","doi":"https://doi.org/10.32535/jcda.v5i3.1600"},"language":"en","primary_location":{"id":"doi:10.32535/jcda.v5i3.1600","doi":"https://doi.org/10.32535/jcda.v5i3.1600","is_oa":true,"landing_page_url":"https://doi.org/10.32535/jcda.v5i3.1600","pdf_url":"https://ejournal.aibpmjournals.com/index.php/JCDA/article/download/1600/1665","source":{"id":"https://openalex.org/S4210209594","display_name":"Journal of The Community Development in Asia","issn_l":"2654-7279","issn":["2654-7279","2685-8819"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Community Development in Asia","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.aibpmjournals.com/index.php/JCDA/article/download/1600/1665","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083056837","display_name":"Desak Made Mya Yudia Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210124146","display_name":"Universitas Mahasaraswati Denpasar","ror":"https://ror.org/02wpry525","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124146"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Desak Made Mya Yudia Sari","raw_affiliation_strings":["Universitas Mahasaraswati Denpasar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mahasaraswati Denpasar","institution_ids":["https://openalex.org/I4210124146"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5083056837"],"corresponding_institution_ids":["https://openalex.org/I4210124146"],"apc_list":null,"apc_paid":null,"fwci":2.5443,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.90198345,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":96},"biblio":{"volume":"5","issue":"3","first_page":"23","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-owned-enterprises","display_name":"village-owned enterprises","score":0.7929999828338623},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9330000281333923},{"id":"https://openalex.org/keywords/governance-principles","display_name":"governance principles","score":0.7760000228881836},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.972000002861023},{"id":"https://openalex.org/keywords/fiscal-discipline","display_name":"fiscal discipline","score":0.7129999995231628},{"id":"https://openalex.org/keywords/citizen-participation","display_name":"citizen participation","score":0.578000009059906},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.46700000762939453},{"id":"https://openalex.org/keywords/asset-management","display_name":"asset management","score":0.9599999785423279},{"id":"https://openalex.org/keywords/revenue-management","display_name":"revenue management","score":0.6549999713897705}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.8702582120895386},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.83249831199646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5809599757194519},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.5399726629257202},{"id":"https://openalex.org/C2777293324","wikidata":"https://www.wikidata.org/wiki/Q337349","display_name":"Honesty","level":2,"score":0.5292329788208008},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.517857551574707},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.5164108872413635},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.507663369178772},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47970861196517944},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.24539726972579956},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23343563079833984},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23151561617851257},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16712573170661926},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1211535632610321},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32535/jcda.v5i3.1600","doi":"https://doi.org/10.32535/jcda.v5i3.1600","is_oa":true,"landing_page_url":"https://doi.org/10.32535/jcda.v5i3.1600","pdf_url":"https://ejournal.aibpmjournals.com/index.php/JCDA/article/download/1600/1665","source":{"id":"https://openalex.org/S4210209594","display_name":"Journal of The Community Development in Asia","issn_l":"2654-7279","issn":["2654-7279","2685-8819"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Community Development in Asia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32535/jcda.v5i3.1600","doi":"https://doi.org/10.32535/jcda.v5i3.1600","is_oa":true,"landing_page_url":"https://doi.org/10.32535/jcda.v5i3.1600","pdf_url":"https://ejournal.aibpmjournals.com/index.php/JCDA/article/download/1600/1665","source":{"id":"https://openalex.org/S4210209594","display_name":"Journal of The Community Development in Asia","issn_l":"2654-7279","issn":["2654-7279","2685-8819"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Community Development in Asia","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4296990547.pdf","grobid_xml":"https://content.openalex.org/works/W4296990547.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W1466306082","https://openalex.org/W1527311855","https://openalex.org/W2006479099","https://openalex.org/W2029099917","https://openalex.org/W2041790104","https://openalex.org/W2045427766","https://openalex.org/W2101482755","https://openalex.org/W2601915541","https://openalex.org/W2626032964","https://openalex.org/W2738492915","https://openalex.org/W2771565669","https://openalex.org/W2937450169","https://openalex.org/W2994581898","https://openalex.org/W2995990242","https://openalex.org/W3113114765","https://openalex.org/W3168838090","https://openalex.org/W3183319698","https://openalex.org/W4312904295","https://openalex.org/W6746919339","https://openalex.org/W7042151132"],"related_works":["https://openalex.org/W4410075557","https://openalex.org/W4401899510","https://openalex.org/W3212872929","https://openalex.org/W3201255330","https://openalex.org/W3216359402","https://openalex.org/W4387371900","https://openalex.org/W4309524483","https://openalex.org/W7221113108","https://openalex.org/W3083580472","https://openalex.org/W4414950224"],"abstract_inverted_index":{"This":[0],"study":[1],"has":[2,143],"the":[3,10,13,21,40,57,64,69,128,137,159,166],"purpose":[4],"to":[5,91,122,139,146,169],"convey":[6],"in-depth":[7],"information":[8],"on":[9],"phenomenon":[11],"of":[12,15,23,63,66,71,76,112,130,154],"concept":[14,65,129],"transparency":[16,67,142],"regarding":[17,101],"minimizing":[18],"irregularities":[19],"in":[20,68,126],"use":[22],"funds,":[24],"preventing":[25],"public":[26],"districts,":[27],"and":[28,35,74,89,98,104,109,120,124],"achieving":[29],"organizational":[30],"goals.":[31],"Observational":[32],"data,":[33],"interviews,":[34],"documentation":[36],"were":[37],"used":[38,51,116],"as":[39,52,117],"basis":[41],"for":[42],"collecting":[43],"qualitative":[44],"data.":[45],"An":[46],"interpretive":[47],"descriptive":[48],"approach":[49],"is":[50,157],"a":[53,118,133],"research":[54,113,156],"methodology":[55],"with":[56],"Yin,":[58],"2009":[59],"case":[60],"study.":[61],"Disclosure":[62],"accountability":[70],"implementation,":[72],"reporting,":[73],"liability":[75],"BUMDes":[77,141,170],"Wija":[78],"Sari":[79],"shows":[80],"orderly,":[81],"budget":[82],"discipline,":[83],"participation,":[84],"accountability,":[85],"open":[86],"system,":[87],"clear":[88],"easy":[90],"understand":[92],"standardization,":[93],"precautionary":[94],"principles,":[95],"honesty,":[96],"promptly,":[97],"policy":[99],"announcements":[100],"revenue,":[102],"financial":[103],"asset":[105],"management.":[106],"The":[107,152],"theoretical":[108],"practical":[110],"implications":[111],"can":[114],"be":[115,147],"reference":[119],"contribute":[121],"management":[123],"stakeholders":[125],"implementing":[127],"transparency.":[131,171],"As":[132],"highly":[134],"regulated":[135],"organization,":[136],"key":[138,168],"successful":[140],"great":[144],"potential":[145],"replicated":[148],"by":[149],"other":[150],"BUMDes.":[151],"limitation":[153],"this":[155],"that":[158],"researcher":[160],"only":[161],"uses":[162],"informants":[163],"who":[164],"are":[165],"main":[167],"Keywords:":[172],"Accountability,":[173],"BUMDes,":[174],"Implementation,":[175],"Liability,":[176],"Reporting,":[177],"Transparency.":[178]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-09-25T00:00:00"}