Governance Analysis of Village-Owned Enterprises in Increasing Revenue in Kombiling Village, Pangale District, Central Mamuju Regency

Abstract

This study aims to analyze the implementation of governance (good governance) and its impact on the revenue of BUMDes Kombiling, Pangale District, Central Mamuju Regency. Methodologically, a descriptive qualitative research design was employed, utilizing purposive sampling to select 13 key informants representing policy makers, executive managers, technical operators, and community beneficiaries. Data collection was conducted through in-depth interviews, direct observations, and documentation checklists, with verification achieved via rigorous source triangulation across four functional roles. The analysis followed the interactive model of Miles, Huberman, and Saldaña. The results reveal that the application of good governance principles—specifically transparency, accountability, and participation—remains suboptimal, creating information asymmetry and administrative deficiencies, such as the absence of official transaction receipts and delayed financial reporting. Furthermore, the diversification into three business units (fisheries, clean water services/BPSPAMS, and tunnel rentals) has not yielded maximum revenue due to poor financial management, high consumer arrears, and the absence of preventive maintenance SOPs, resulting in inflated emergency costs that erode net profits. Conversely, natural and infrastructure potentials serve as key enablers, while limited accounting capacity and weak municipal oversight act as major constraints.