The Leadership Style to Actualize Transparency and Accountability Raihan Gilang Ramadhan (a)*, Intiyas Utami (b), Arthik Davianti (c), Yefta Andi Kus Noegroho (d)
Accounting Department,
Faculty of Economics and Business,
Universitas Kristen Satya Wacana, Indonesia
*932022023[at]student.uksw.edu
Abstract
The government efforts to create a local and sustainable economic ecosystem are manifested in the creation of Village Owned Enterprises (BUMDes). BUMDes is expected to become an organization for the economic welfare of villagers. As a realization, the government provides financial support for the development of BUMDes which must be managed with transparency and accountability. The main actor in the practice of transparency and accountability is the leader. This research will review the influence of leadership style to enhance transparency and accountability. The research was conducted in a qualitative descriptive method at BUMDes X, Regency Y, East Nusa Tenggara. Data was obtained through a Forum Group Discussion (FGD) with BUMDes management, village government, and the villagers. Apart from that, it is also supported by semi-structured interviews and a review of supporting documents. The existence of BUMDes leaders who have strong character has an impact on management. Leaders at BUMDes X show a transactional leadership style which tends to be profit oriented. However, when in practice there is a gap in expectations, it makes the villagers less active in participating in the management of BUMDes. Therefore, the transactional leadership in BUMDes X leads to nonoptimal transparency and accountability practices.
Keywords: Accountability, Transactional Leadership, Transparency, Village Owned Enterprises
