Transparency in the Management of Village-Owned Enterprises In Pulo Jantan Village, Na Ix-X District

BUMDes management can be an example of the implementation of good governance. However, in practice there are still many BUMDes that do not operate, do not submit reports, their establishment is not supported by feasibility studies and they have not been orderly in their administration and reports The method used in this research is a qualitative method with a descriptive approach. To obtain data and information, researchers conducted interviews with managers of Village-Owned Enterprises and the Pulo Jantan Village community. In addition, researchers also conducted observations and documentation to answer research problems. The data that has been obtained is analyzed using Kristianten's Transparency theory, namely Availability and Accessibility of Documents, Clarity and Completeness of Information, Process Openness and Regulatory Frameworks that Guarantee Transparency. Based on the research conducted, it can be seen that the Transparency of Management of Village-Owned Enterprises cannot be said to be Transparent. This is shown in the Document Availability and Accessibility indicator, namely the absence of publication media as a form of easy access provided to the public. The second indicator is Clarity and Completeness of Information, namely information related to the annual village meeting is still not clearly provided to the community. The third indicator is Process Openness, namely information related to the BUMDes program management process is still not optimally provided to the community.


INTRODUCTION
The implementation of good governance is one of the processes that must be implemented in a government to achieve the desired goal of welfare.According to Pielke et al., (2020), one of the principles of good governance is transparency.This principle is about how to create mutual trust between the government and the public through the availability of information and ensure the ease for the public to obtain it.Transparency is something that is needed by the community to be able to participate in the implementation of development carried out by the government (Oxborne & Gaebler, 1995;Satispi & Chandra, 2020;Suardini et al., 2019).
The implementation of development is one of the government's efforts to realize the welfare of the community, including local governments (Agranoff & McGuire, 2004;Jatmiko & Lestiawan, 2016;Osborne et al., 2021).Law No. 32/2004 on Regional Government states that villages are autonomous governments that are given special rights, including in financial management, fund allocation, village head elections and village development processes.The central government gives greater authority to local governments to carry out planning stages, procedures, and a series of processes that ensure the harmony of village activities and community welfare (Bodini et al., 2023;Prabowo et al., 2020;Sinring & Buana, 2022).In relation to transparency, it means the openness of the government in providing information related to public resource management activities to parties who need information, Mardiasmo (2006).In this case, the government is obliged to provide information regarding all management processes and other information that will be used for decision making by related parties.This also indicates that transparency will provide the widest possible freedom for every community/party that needs information about the management process carried out by the government.Transparency of BUMDes management means openness in terms of providing information related to BUMDes management activities and processes starting from funding, system preparation, cadre selection, program implementation and so on which are conveyed by BUMDes to the village community correctly, honestly and accountably (Antlöv et al., 2016).
The obligation of BUMDes to make transparent management reports is inversely proportional to what the community feels.Many people question the transparency of BUMDes management because it is considered not transparent.As happened in Sukahaji Village, Sukawening District, Garut Regency, the community questioned the principle of the benefits of BUMDes funds because they could not feel the direct impact and even villagers suspected that BUMDes management had violated the rules (Hariangarutnews.com, in 2021 which was accessed on December 7, 2022).
Inequality of access to the use of BUMDes funds also occurred in Madawau Village, Madapangga Subdistrict, Bima District, resulting in the community assessing that the BUMDes budget management was not transparent.From the information obtained, it was even mentioned that the BUMDes Chairperson had wanted to resign because he felt that he was only used as a symbol, while the one managing the budget was someone else.

METHOD
The location of this research was carried out in Pulo Jantan Village, NA IX-X District, Labuhanbatu Utara Regency, North Sumatra using this qualitative method will discuss the transparency of the management of Village-Owned Enterprises (BUMDes) in Pulo Jantan Village.This research will explore information through observation, interviews and also documentation in order to fulfill the needs that exist in this research.
Primary data is obtained from observations and interviews with respondents while secondary data is obtained from data collection or data processing in the form of documentation studies (document analysis) in the form of reviewing personal, official institutional documents, references or regulations (literature reports, writings and others that have references to the focus of research problems).determining the accuracy and validity of research data is done through triangulation.Triangulation is a way to determine the existence of data and information bias in research (Creswell & Clark, 2017).Triangulation helps control information in the event of contradictory information.

RESULTS AND DISCUSSION
Transparency of Management of Village-Owned Enterprises (BUMDes) in Pulo Jantan Village, NA IX-X District, Labuhanbatu Utara Regency.In this indicator, Alcaide Muñoz et al., (2017) suggests that to measure transparency, it can be seen from the availability and accessibility of accessible documents.In the sense that existing documents at BUMDes can be easily obtained by people who come for certain purposes.According to Prajalani ( 2017), accessibility has a definition, namely facilitating optimal convenience in order to achieve equal opportunities and ease in accessing various activities so as to realize equal distribution of services in aspects of life following service facilities and accessibility.Accessibility according to Sheth and Sisodia (2012: 15) is the extent to which customers can easily obtain and use products.Document availability and accessibility is one of the forms of transparency that can reduce the practice of KKN.The availability and accessibility of documents can also help BUMDes managers to gain public trust in managing the BUMDes business, which at this time we still see a lot where people experience a crisis of trust because they are often given false promises by the Government.However, in this indicator, BUMDes managers/implementers can increase public trust in BUMDes managers through document availability and accessibility.

Clarity and Completeness of Information
Alcaide Muñoz et al., (2017) formulates information in a general sense as one of the knowledge resources and abilities that can be used by a person to improve their economic welfare, political power and social status.Thus, information has a very broad function that can cover various aspects.Whether in economic, social or even economic terms.The absence of information will make a person weak in decision-making.In the perspective of socio-political science, the term transparency has a close relationship with information.In addition, transparency is also related to openness and access.Openness to information and easy access to information.The information development system is spread and available to ensure access and freedom for everyone to obtain information about government administration, namely information about policies, the process of making and implementing them, and the results achieved.Based on research conducted by researchers with BPD and the Pulo Jantan Village Community, it can be seen that some of the community representatives feel that the Village and BUMDes are still not optimal in providing information related to activities such as meetings held in the Village regarding BUMDes management reports, even though the community also has the right to know about all forms of management in the Village.So in this Indicator of Clarity and Completeness of Information, it can be seen that the clarity provided by BUMDes and Villages is still not optimal, but regarding completeness it is quite good.

Openness of Process
Alcaide Muñoz et al., (2017) states that transparency is the openness of the government in providing information related to public resource management activities to those who need it, namely the public.Then Kristianten also stated that transparency will have a positive impact on governance.Transparency can increase the accountability of policy makers so that public control over policy-making authorities will run effectively.So on the Process Openness Indicator, it can be seen that the BUMDes Party is still less than optimal in providing information disclosure related to BUMDes activities and conditions to date, as evidenced when researchers saw that at the BUMDes Office there were no billboards or announcement boards provided containing information related to the condition of BUMDes or programs and activities carried out by BUMDes, even though it is very important and can increase public trust in BUMDes managers.

Regulatory Framework that Guarantees Transparency
Where what guarantees transparency is that the government must be transparent to the community and follow the duties and functions in managing the budget in the village and in it there are also people as Indonesian citizens in the village itself entitled to be involved in every process of government programs where transparency is the principle of openness that allows the public to know and gain access to the widest possible information about the village budget, because transparency guarantees that every community can obtain information about policies, the process of making and implementing them, and the results achieved by the village in Pulo Jantan Village, NA IX-X District, North Labuhanbatu Regency.So in this Indicator of Regulations that Guarantee Transparency, it can be seen that BUMDes managers have not been optimal in terms of transparency.One of the main elements in the implementation of good activities is transparency to the village community.Transparency is openness to the public to find out information about the implementation of activities or programs.With transparency, it guarantees freedom for every citizen to obtain information about the implementation carried out by the Village Government, namely information on its implementation.With the transparency of the village government to the community, the community can find out all the activities that have been carried out by the village government.This is evidenced by the absence of billboards or announcement boards provided at the BUMDes Office as a form of transparency.There are also still many communities who do not understand the current BUMDes programs and conditions.They also said, if transparency was conveyed only during meetings, how could all communities know about it.

Discussion
Transparency in this context refers to the openness of information and processes related to the financial and operational management of Village-Owned Enterprises (BUMDes).According to Good Governance theory, transparency is one of the fundamental principles that must be applied in managing public and private organizations.This principle emphasizes the importance of openness and accountability to prevent corrupt practices and ensure fair and responsible decision-making (Carvajal & Calvache, 2019;Chhotray & Stoker, 2009;Zhang, 2017).In the context of BUMDes, implementing the principle of transparency can increase public trust in the management of village funds and the performance of BUMDes itself (Adawiyah, 2018;Agustiawati & Rifai, 2021;Hidayat, 2022;Sofyani et al., 2019).
Previous research has shown that transparency in BUMDes financial management plays a significant role in enhancing accountability and community participation.For instance, a study by Alcaide Muñoz et al.,(2017) revealed that villages that implement transparency in financial reporting tend to have higher levels of community participation in planning and supervising village development.Moreover, transparency is also associated with increased effectiveness and efficiency in resource management, as the public can directly monitor and evaluate the performance of BUMDes (Hidayat, 2022).
From the perspective of theory and previous research, it is essential to examine the extent to which transparency is implemented in the management of BUMDes and how it affects organizational performance.This research aims to fill the existing gap in the literature by exploring best practices and challenges in implementing transparency in BUMDes management.Thus, the findings of this study are expected to make a significant contribution to the development