Financial Accountability and Governance Mechanisms for Sustainable Village-Owned Enterprises: Evidence from Trenggalek Regency, Indonesia
Purpose: This study investigates the strategic role of Village-Owned Enterprises (Badan Usaha Milik Desa/BUMDes) directors in strengthening organizational governance and sustainability in Trenggalek Regency, Indonesia. It focuses on six director competencies: transformational leadership, managerial competence, entrepre...