Saparman Saparman, Ferri Novrianto, Yanto Yanto

ANALISIS PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA DESA KALUKUBULA

Introduction

Analisis pengelolaan badan usaha milik desa (bumdes) pada desa kalukubula. Telusuri analisis pengelolaan BUMDes Mutianggaluku Mandiri di Desa Kalukubula. Pelajari praktik perencanaan, pelaksanaan, dan pelaporan baik untuk kesejahteraan desa.

Abstract

BUMDes, atau Badan Usaha Milik Desa, adalah lembaga usaha yang dibentuk oleh pemerintah desa bersama masyarakat desa, dengan tujuan untuk mengelola potensi ekonomi desa dan meningkatkan kesejahteraan masyarakat, hal ini membuat ketertarikan untuk melakukkan penelitian yang berjudul Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Pada Desa Kalukubula. Dengan tujuan menganalisis pengelolaan BUMDes. Penelitian ini merupakan penelitian kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Hasil penelitian menujukkan bahwa pengelolaan BUMDes Mutianggaluku Mandiri ini berdasarkan pengelolaan sudah menggambarkan pengelolaan BUMDes dengan baik, dilihat dari segi perencanaan, dan pelaksanaan. BUMDes Mutianggaluku Mandiri juga berperan dalam menyediakan fasilitas untuk bisa memberikan peluang terhadap masyarakat untuk bisa meningkatkan pendapatan. Serta BUMDes Mutianggaluku Mandiri sudah termasuk kategori baik dimana sitem pelaporan yang dilakukan dalam setiap bulan dan tahun dengan menyajikan laporan arus kas dan laba rugi. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Pendapatan Asli Desa (PADes)

Review

This paper, titled "ANALISIS PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA DESA KALUKUBULA," addresses a highly relevant and timely topic concerning the management of Village-Owned Enterprises in Indonesia. The study aims to analyze the management practices of BUMDes Mutianggaluku Mandiri in Kalukubula Village, focusing on how these institutions contribute to village economic development and community welfare. Given the increasing emphasis on empowering local economies, the research offers valuable insights into the operational aspects of BUMDes, making it pertinent to both policy-makers and scholars interested in rural economic development models. Methodologically, the study employs a qualitative approach, gathering data through interviews and documentation, which is well-suited for an in-depth understanding of management processes within a specific organizational context. The abstract reports positive findings, indicating that the BUMDes Mutianggaluku Mandiri demonstrates good management in both its planning and execution phases. Furthermore, the abstract highlights the BUMDes's success in providing opportunities for community income generation and its commitment to robust financial transparency, evidenced by regular cash flow and profit and loss reporting. While these findings are encouraging, the abstract could benefit from a brief mention of the specific criteria or frameworks used to define and assess "good" management, which would enhance the analytical rigor suggested by the positive conclusions. Overall, the paper appears to provide a foundational positive assessment of BUMDes management in the specific context of Kalukubula Village, contributing to the understanding of how such enterprises can effectively operate and benefit their communities. To further enhance its scholarly contribution, future iterations of this work could delve into the specific challenges encountered by the BUMDes and how they were addressed, offering a more balanced perspective. Additionally, a more explicit discussion of the theoretical underpinnings of BUMDes management or a comparative analysis with other BUMDes would broaden the paper's impact and generalizability beyond this particular case study.

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