Tata Kelola Perusahaan yang Baik terhadap Keberlanjutan Badan Usaha Milik Desa di Desa Tobai Barat

Satik, Satik and Sahetapy, Elfina Lebrine (2026) Tata Kelola Perusahaan yang Baik terhadap Keberlanjutan Badan Usaha Milik Desa di Desa Tobai Barat. In: Dinamika Hukum Pengaturan BUMDesa. Program Studi Magister Ilmu Hukum Universitas Surabaya, Surabaya. (Submitted)

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Abstract

—This study aims to analyse the regulation of good corporate governance principles in the management of Village-Owned Enterprises (BUMDes) based on Law Number 6 of 2014 concerning Villages and Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises, as well as to examine the legal implications arising from the improper implementation of such principles on the sustainability of BUMDes as legal entities. This research employs normative legal research using statutory and conceptual approaches. The legal materials consist of primary and secondary legal sources, which are analysed through a prescriptive method. The findings indicate that the legal framework governing BUMDes as legal entities has accommodated the principles of transparency, accountability, responsibility, independence, and fairness, although the term "good corporate governance" is not expressly stipulated. These principles are reflected in the mechanisms of establishment, management, division of authority among organizational organs, supervision, and accountability of BUMDes. From the perspective of legal certainty theory, the existing regulations provide an adequate legal basis for professional and accountable management of BUMDes. Nevertheless, the improper implementation of good corporate governance principles may lead to legal consequences, including unclear accountability, conflicts of interest, weak supervision, declining public trust, and disruption of the economic, social, and institutional sustainability of BUMDes. Based on the theory of legal utility, the implementation of good corporate governance serves as an important instrument for ensuring sustainability through strengthened transparency, accountability, professionalism, and community participation. Therefore, governance reinforcement based on the TARIF principles is necessary to ensure the sustainability of BUMDes as legal entities and as instruments of rural economic development.

Item Type:	Book Section
Uncontrolled Keywords:	Good Corporate Governance, Village-Owned Enterprises, Legal Entity, Sustainability, Legal Implications.
Subjects:	K Law > K Law (General)
Divisions:	Faculty of Law > Department of Law
Depositing User:	Amirul Ulum 195027
Date Deposited:	07 Aug 2026 03:02
Last Modified:	07 Aug 2026 03:02
URI:	http://repository.ubaya.ac.id/id/eprint/51160

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