Open Access
| Issue |
E3S Web Conf.
Volume 706, 2026
3rd International Conference on Environment, Green Technology, and Digital Society (INTERCONNECTS 2025)
|
|
|---|---|---|
| Article Number | 04012 | |
| Number of page(s) | 6 | |
| Section | Social Sciences, Humanities, and Economics | |
| DOI | https://doi.org/10.1051/e3sconf/202670604012 | |
| Published online | 21 April 2026 | |
- Prabowo, A.; Arisha, F.; Triyana, D.; Baharudin, A.F. Smart Bumdes: Innovation of E-Collaboration and E-Commerce for Village Economic Development Solution in the New Normal Era (Case Study in Batu City). IOP Conf. Ser. Mater. Sci. Eng. 2021, 1077, 012011, doi:10.1088/1757-899x/1077/1/012011. [Google Scholar]
- Sipayung, P.D.; Murwadji, T.; Purba, H.; Sukarja, D. Establishment of BUMDes as a Strengthening of Sustainable Development Goals (SDGs) in Improving Village Economy during the Covid-19 Pandemic. Ultim. J. Leg. Stud. 2024, 2, 137–150, doi:10.32734/uljls.v2i1.16655. [Google Scholar]
- Olivia, V. The Impact of the Existence of Village-Owned Enterprises (BUMDes) Business Sectors on Village Development in Indonesia. Int. J. Curr. Sci. Res. Rev. 2023, 06, 5208–5220, doi:10.47191/ijcsrr/v6-i7-135. [Google Scholar]
- Ultari, T.; Khoirunurrofik The Role of Village-Owned Enterprises (BUMDes) in Village Development : Empirical Evidence from Villages in Indonesia. J. Perenc. Pembang. Indones. J. Dev. Plan. 2024, VIII, 256–280, doi:https://doi.org/10.36574/jpp.v8i2.559. [Google Scholar]
- Kusumastuti, R.; Silalahi, M.; Asmara, A.Y.; Hardiyati, R.; Juwono, V. Finding the context indigenous innovation in village enterprise knowledge structure: a topic modeling. J. Innov. Entrep. 2022, 11, doi:10.1186/s13731-022-00220-9. [Google Scholar]
- Sofyani, H.; Atmaja, R.; Rezki, S.B. Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study. J. Account. Invest. 2019, 20, 44–58, doi:10.18196/jai.2002116. [Google Scholar]
- Androniceanu, A. Transparency in Public Administration as a Challenge for a Good Democratic Governance. Adm. si Manag. Public 2021, 2021, 149–164, doi:10.24818/AMP/2021.36-09. [Google Scholar]
- Sudarlan, S.; Surahman; Affan, N.; Vidhiyanty, P.M.; Hasanah, L. Enhancing Financial Reporting Quality in Village-Owned Enterprises: The Role of Organizational Competencies. Public Munic. Financ. 2024, 13, 83–97, doi:10.21511/pmf.13(2).2024.08. [Google Scholar]
- Eliana; Astuti, I.N.; Ivana, F.; Suryafatma; Juned, V. The Influence of the Use of Information Technology and Public Accountability on the Quality of Financial Reports in Government Organizations. J. Law Sustain. Dev. 2023, 11, e1866, doi:10.55908/sdgs.v11i11.1866. [Google Scholar]
- Mardiana, M.; Rahim, I. The Effects of Government Internal Control Systems and Technology Utilization on The Financial Statement Quality of Local Government. J. Manaj. Bisnis 2022, 9, 57–66, doi:10.33096/jmb.v9i1.64. [Google Scholar]
- Hilmawan, R.; Aprianti, Y.; Vo, D.T.H.; Yudaruddin, R.; Bintoro, R.F.A.; Fitrianto, Y.; Wahyuningsih, N. Rural Development from Village Funds, Village-Owned Enterprises, and Village Original Income. J. Open Innov. Technol. Mark. Complex. 2023, 9, 1–11, doi:10.1016/j.joitmc.2023.100159. [Google Scholar]
- Zaçe, V.; Shuli, I. Accounting Information Systems Implementation: A Literature Review. Eur. J. Bus. Manag. Res. 2025, 10, 90–95, doi:10.24018/ejbmr.2025.10.5.2803. [Google Scholar]
- Ozturk, I.; Alqassimi, O.; Ullah, S. Digitalization and SMEs development in the context of sustainable development: A China perspective. Heliyon 2024, 10, e27936, doi:10.1016/j.heliyon.2024.e27936. [Google Scholar]
- Hasaelvana, E.; Putri, A.U.; Hendarmin, R.M.R. Effect of Internal Control, Accounting Information System, and Employee Performance on Financial Reporting Quality at Public Works Department of Muara Enim Regency. Golden Ratio Audit. Res. 2025, 6, 354–368, doi:10.52970/grar.v6i1.1702. [Google Scholar]
- Sivaiah, P.; Vinodan, A. Digitalization in stages: advancing sustainability reporting in SMEs through a maturity-based adoption model. J. Glob. Responsib. 2025, 1–43, doi:10.1108/JGR-04-2025-0124. [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.

