Abstract
This study uses qualitative approach with purpose to determine: (1) the performance of BUMDes in budget management; and (2) the performance of the "Karivela" BUMDes in managing village potential in Akidotilou Village of Oba Tengah District in Tidore Kepulauan City of North Maluku Province. Data collection techniques through observation, interviews, documentation, and literature study. Data analysis procedures include data collection, data reduction, data presentation, and drawing conclusions. The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials. So that every BUMDes "Karivela" budget is known to lack transparency, both in management and accountability. Meanwhile, in the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential.
Highlights
Badan Usaha Milik Desa (BUMDes) BUMDes adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintahan desa dalam upaya memperkuat perekonomian desa dan dibentuk berdasarkan kebutuhan dan potensi desa
The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials
In the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential
Summary
Badan Usaha Milik Desa (BUMDes) BUMDes adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintahan desa dalam upaya memperkuat perekonomian desa dan dibentuk berdasarkan kebutuhan dan potensi desa. Pencapaian pengelolaan ekonomi produktif untuk mencapai tujuan BUMDes dilakukan dengan cara memenuhi kebutuhan (produktif dan konsumtif) masyarakat melalui pelayanan distribusi barang dan jasa yang dikelola masyarakat dan Pemerintah Desa. Menurut Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 4 Pasal 3 tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa, bahwa pendirian BUMDes bertujuan untuk: (1) meningkatkan perekonomian desa; (2) mengoptimalkan aset desa agar bermanfaat untuk kesejahteraan desa; (3) meningkatkan usaha masyarakat dalam pengelolaan potensi ekonomi desa; (4) mengembangkan rencana kerja sama usaha antar desa dan/atau dengan pihak ketiga; (5) menciptakan peluang dan jaringan pasar yang mendukung kebutuhan; (6) layanan umum warga; (7) membuka lapangan kerja; (8) meningkatkan kesejahteraan masyarakat melalui perbaikan pelayanan umum, pertumbuhan dan pemerataan ekonomi desa; dan (9) meningkatkan pendapatan masyarakat desa dan pendapatan asli desa. BUMDes juga wajib memberikan laporan perkembangan unitunit usaha BUMDes kepada masyarakat desa melalui musyawarah desa yang sekurang-kurangnya 2 (dua) kali dalam 1 (satu) tahun
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