¹Ida Ayu Putu Widiati, ²Ni Made Puspasutari Ujianti, ³Indah Permatasari, ⁴I Ketut Kasta Arya Wijaya

^1,2,3,4Faculty of Law, Warmadewa University, Denpasar, Indonesia

DOI : https://doi.org/10.47191/ijsshr/v6-i12-04

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ABSTRACT

Village-Owned Enterprise (BUMDES) is formed by the Village Government under Village Regulations to utilize all economic potential, institutions, as well as potential natural and human resources in order to improve the welfare of Village community. The problems studied in this research are related to the implementation of business unit management at Village -Owned Enterprises in Bangli Regency and efforts to empower it in Bangli Regency. This research is conducted to examine and analyze the implementation of the business unit management of Village BUM and efforts to empower Village BUM in Bangli Regency. This research is an empirical legal research using data collection techniques of observation, document studies, and interviews. The results of the research show that of the various types of Village BUM businesses, only savings and loan businesses are running effectively. Types of business that have not been running effectively/optimally are caused by several factors, namely limited capital, skillsskills of Human Resources (HR) are not yet in accordance with the business unit being managed, and determination of business units that are not accompanied by an in-depth analysis of village potential. A total of 22 (twenty-two) Village BUM encountered obstacles in the legal entity process due to problems in financial accountability report, the organizational structure of the Village BUM was not in accordance with regulations and was not equipped with personnel and filling Ledger. Efforts to empower Village BUM in Bangli Regency are carried out through fostering and developing Village BUM, by exploring and analyzing village potential, increasing human resource capacity in the form of financial management training, increasing capital through cooperation/business partners with other parties, and intensifying legal status of Village BUM.

KEYWORDS:

Village BUM; Management; Business unit.

REFERENCES
Book
1) Departemen Pendidikan Nasional Pusat Kajian Dinamika Sistem Pembangunan (PKDSP). Buku Panduan Pendirian Dan Pengelolaan Badan Usaha Milik Desa (BUMDes). Jakarta: Fakultas Ekonomi Universitas Brawijaya, 2007. https://shorturl.at/puvT4.

2) Jurdi, Fajlurrahman. Teori Negara Hukum. Malang: Setara Pres, 2016. https://library.umy.ac.id/koleksi/view/94738/Teori-Negara-Hukum.

3) Suparji. Pedoman Tata Kelola BUMDes. Jakarta: UAI Press, 2019. https://shorturl.at/diHJO.

Journal Article

1) Bagus, Nanang. “Strategi Pengembangan Badan Usaha Milik Desa (BUMDes) Atas Kerjasama Badan Usaha Milik Swasta.” JISIP: Jurnal Ilmu Sosial Dan Ilmu Politik 9, no. 2 (2020): 98–101. https://doi.org/https://doi.org/10.33366/jisip.v9i2.2226.

2) Dewi, Amelia Sri Kusuma. “Peranan Badan Usaha Milik Desa (BUMDes) Sebagai Upaya Dalam Meningkatkan Pendapatan Asli Desa (PADes) Serta Menumbuhkan Perekonomian Desa.” Journal of Rural and Development 5, no. 1 (2014): 1–14. https://jurnal.uns.ac.id/rural-and-development/article/view/914.

3) Faedlulloh, Dodi. “BUMDes Dan Kepemilikan Warga: Membangun Skema Organisasi Partisipatoris.” Journal of Governance 3, no. 1 (2018): 1–17. https://doi.org/http://dx.doi.org/10.31506/jog.v3i1.3035.

4) Fatimah, PL Rika. “Mengembangkan Kualitas Usaha Milik Desa (Q-BUMDes) Untuk Melestarikan Ketahanan Ekonomi Masyarakat Dan Kesejahteraan Adaptif: Perancangan Sistem Kewirausahaan Desa Dengan Menggunakan Model Tetrapreneur.” Jurnal Studi Pemuda 7, no. 2 (2018): 122–32. https://doi.org/https://doi.org/10.22146/studipemudaugm.39551.

5) Febryani, Hillalliatun, Rika Nurmalia, I Made Indra Lesmana, Ni Kadek Wiwik Ulantari, Desak Putu Yuliani Puspa Dewi, and Nina Rizky. “Keberadaan Badan Usaha Milik Desa (BUMDes) Sebagai Penguatan Ekonomi Desa Abiantuwung.” Jurnal Ilmiah Akuntansi Dan Humanika 8, no. 1 (2018): 95–103. https://doi.org/https://doi.org/10.23887/jinah.v8i1.19865.

6) Hidayat, Fatir Aditya, and Hardi Warsono. “Mekanisme Pemberdayaan Masyarakat Melalui Badan Usaha Milik Desa Delta Mulia Di Desa Panempan Pada Masa Pandemi Covid-19.” Sukowati Research and Development Journal 5, no. 1 (2021): 27–38. https://doi.org/https://doi.org/10.32630/sukowati.v5i1.189.

7) Kurniasih, Denok, and Shadu Satwika Wijaya. “KEGAGALAN BISNIS PEMERINTAH DESA: Studi Tentang Relasi Bisnis-Pemerintah Pada Pengelolaan Badan Usaha Milik Desa Di Kabupaten Banyumas.” Jurnal of Public Sector Innovations 1, no. 2 (2017): 66–72. https://doi.org/https://doi.org/10.26740/jpsi.v1n2.p66-72.

8) Madjodjo, Farid, and Fadli Dahlan. “Analisis Kinerja Badan Usaha Milik Desa Dalam Pengelolaan Anggaran Untuk Meningkatkan Pengolahan Potensi Desa Di Desa Akedotilou.” Indonesia Accounting Journal 2, no. 2 (2020): 187–95. https://doi.org/https://doi.org/10.32400/iaj.31055.

9) Ridwan, Zulkarnain. “Urgensi Badan Usaha Milik Desa (BUMDes) Dalam Pembangun Perekonomian Desa.” Fiat Justisia: Jurnal Ilmu Hukum 8, no. 3 (2014): 424–40. https://doi.org/https://doi.org/10.25041/fiatjustisia.v8no3.314.

10) Sinarwati, Ni Kadek, and Made Aristia Prayudi. “Kinerja Badan Usaha Milik Desa Dan Kontribusinya Bagi Pendapatan Asli Desa.” Jurnal Ilmu Sosial Dan Humaniora 10, no. 3 (2021): 505–18. https://doi.org/https://doi.org/10.23887/jish-undiksha.v10i3.37931.

11) Sofyan, Ayi Yayan, Ipah Ema Jumiati, and Delly Maulana. “Implementasi Good Governance Badan Usaha Milik Desa (BUMDes) Di Desa Sukalaksana Kecamatan Samarang Kabupaten Garut.” SAWALA - Jurnal Administrasi Negara 10, no. 2 (2022): 292–308. https://doi.org/https://doi.org/10.30656/sawala.v10i2.5723.

12) Syam, M. Ardiansyah, Suratno Suratno, and Syahril Djaddang. “Literasi Tatakelola BUMDes (Badan Usaha Milik Desa).” CAPACITAREA: Jurnal Pengabdian Kepada Masyarakat 1, no. 2 (2021): 67–79. https://doi.org/https://doi.org/10.35814/capacitarea.2021.001.02.06.

13) Widiastuti, Harjanti, Wahyu Manuhara Putra, Evy Rahman Utami, and Rudy Suryanto. “Menakar Tata Kelola Badan Usaha Milik Desa Di Indonesia.” Jurnal Ekonomi Dan Bisnis 22, no. 2 (2019): 257–88. https://doi.org/https://doi.org/10.24914/jeb.v22i2.2410.

Legal Documents

1) Pemerintah Pusat. Peraturan Pemerintah (PP) tentang Badan Usaha Milik Desa, Pub. L. No. 11, 1 (2021). https://peraturan.bpk.go.id/Home/Details/161841/pp-no-11-tahun-2021.

2) Pemerintah Pusat Indonesia. Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang (2023). https://peraturan.bpk.go.id/Home/Details/246523/uu-no-6-tahun-2023. Website Content

1) Pemerintah Kabupaten Bangli. “Kondisi Geografi.” banglikab.go.id, 2018. https://www.banglikab.go.id/page/detail/18.

2) NV. “Dinas PMD Bangli Target Tuntaskan Badan Hukum BUMDes.” NusaBli.com, 2022. https://shorturl.at/gjuA1.

3) ———. “Dinas PMD Bangli Target Tuntaskan Badan Hukum BUMDes.” NusaBali.com, 2022. https://shorturl.at/sxMP1

Volume 06 Issue 12 December 2023