Accounting Department,
Faculty of Economics and Business,
Universitas Kristen Satya Wacana
*932022003[at]student.uksw.edu
Abstract
Village-Owned Enterprises (Badan Usaha Milik Desa/ BUMDes) play an important role in overseeing the economic growth of villagers. Based on that role, BUMDes receives funding support from the government. Therefore, accountability and transparency practices are needed as a form of responsibility for the funds provided. This research explores leadership styles in escorting the creation of accountability and transparency of BUMDes KITA in Central Wologai Village, Ende Regency, East Nusa Tenggara. This research was conducted with qualitative descriptive methods, using primary data obtained from the Forum Group Discussion (FGD) and followed with in-depth interviews with BUMDes management, village government, and the villagers. Also, supported by secondary data by reviewing related documents. The results show that transformational leadership style possessed by leaders in BUMDes KITA supports the achievement of accountability and transparency. Practically this research can contribute to the development of behavioral accounting in the context of leadership style.
Keywords: Accountability, Transformasional Leadership, Transparency, Village Owned Enterprises
