UNDERSTANDING BUMDES MANAGERS’ PREFERENCES TOWARD DIGITAL FINANCIAL REPORTING APPLICATIONS: EVIDENCE FROM A DISCRETE CHOICE EXPERIMENT

Abstrak

This study investigates the preferences of Village-Owned Enterprises (BUMDes) managers regarding key attributes of digital financial reporting applications aimed at supporting transparent and accountable village financial governance. Although digitalization in rural financial management continues to expand, limited studies have explored which application attributes are most preferred by BUMDes managers. To address this gap, the study applies a Discrete Choice Experiment (DCE) approach to evaluate the relative importance of application features based on respondents’ choices in hypothetical scenarios. Data were collected from 305 BUMDes managers across several regions in Indonesia. The attributes examined include recording devices (laptop or smartphone), application platforms (software-based or web-based), recording methods (journal-based or transaction-based), and reporting outputs (financial statements or cash flow statements). The results reveal that laptop-based devices, software-based applications, and financial statement features significantly influence respondents’ preferences toward digital financial applications. Meanwhile, the recording method does not significantly affect application preferences. These findings provide practical insights for developers and policymakers in designing digital financial systems that better suit the operational and accountability needs of BUMDes while contributing to the limited literature on digital financial governance in rural institutions.

Kata kunci

• BUMDES
• Discrete Choice
• Financial Reporting Application
• Preference