BUMDes Management Research Articles

Business Continuity: Application of The Value of Catur Purusa Artha and Product Innovation in Holding Company of BUMDes

Business management based on the local culture of catur purusa artha by making dharma (truth) the basis for carrying out all its activities, creating internal conditions in the form of a conducive work climate. This study aims to examine the application of the value of catur purusa artha and product innovation in creating business continuity. The research population is all active BUMDes in Buleleng Regency. Sampling in this study using random sampling technique in order to obtain as many as 92 observational data. The data analysis technique used in this study was the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the value of Catur purusa artha had a significant effect on product innovation. Product innovation has a significant effect on business continuity and the value of catur purusa artha affects business continuity through product innovation. This study also found that business management based on the local culture of Catur Purusa Artha by making dharma (truth), as the basis for carrying out all its activities, creates internal conditions in the form of a conducive work climate. BUMDes managers, including all employees who work comfortably based on dharma, have actually come up with creative ideas in product development. Management of business units based on dharma provides awareness to act in the truth and creates an environment that minimizes abuse of authority, including various other forms of wrongdoing. The concept of dharma also emphasizes to always provide good service to customers.

Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets

The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.

Optimization of Management of BUMDes: The Case in East Java Province

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the organizational structure. BUMDes in Ketapanrame village, East Java province, have been well managed, so that to date, they have five business units, namely, Drinking Water Management Unit, Environmental Hygiene Unit, Land and Cage Management Unit, Tourism Unit and Savings and Loans Business Unit and Partnership.

Digitalisasi Laporan Keuangan BUMDes Kayu Bawang

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards

Analisis Pengembangan Usaha Masyarakat Melalui Badan Usaha Milik Desa (BUMDES) (Studi Kasus Desa Tegal Gondo Kecamatan Purbolinggo Kabupaten Lampung Timur


 
 
 
 
 Abstract
 
 The problem of equitable development lies in the village, making the village the spearhead of development in Indonesia. This has made the government continue to strive to encourage the village economy by distributing Village Funds and the Village-Owned Enterprise (BUMDes) development program. The success of Village-Owned Enterprises (BUMDes) is largely determined by the strategies adopted by the BUMDes managers or administrators. However, the current phenomenon is the fact that BUMDes has not optimally contributed to driving the village economy. The problem at BUMDes Tegal Gondo has not developed as planned. Several business units that are managed are underdeveloped and their responsibilities are unclear, and the impression is that BUMDes' financial management is not transparent.
 
 The purpose of this study was to analyze the financial and non-financial aspects of community business development through Village-Owned Enterprises, Village-Owned Enterprises, Tegal Gondo Village, Purbolinggo District, East Lampung Regency.
 
 The research design is quantitative and qualitative research. The method used in this research is explanatory survey method. The objects of this research are financial and non-financial aspects. This research activity was carried out at BUMDes, Tegal Gondo Village, Purbolinggo District, East Lampung Regency. The study population was the BUMDes management and the community of Tegal Gondo Village, Purbolinggo District, East Lampung Regency. Data collection techniques using interviews and documentation of BUMDes financial statements. The analytical tool used is to use financial and non-financial analysis.
 
 The results showed that from all aspects including market and marketing aspects, technical and technology aspects and management and human resources aspects, the results of the BUMDes Tegal Gondo business could be said to be feasible to be developed. The Pay Back Period value is below the predetermined time from the beginning, which is 2 years and 6 months. Net Present Value is positive. Net Benefit Cost Rate (Net BC) shows a value greater than one. Internal Rate Return shows a value greater than 9%. The Break Even Point has been exceeded with sales exceeding BEP of 5.92 tons per year, meaning that BUMDes in Tegal Gondo Village in general can still be developed.
 
 Keywords: Analysis of Community Business Development, BUMDes.
 
 
 

Pelatihan Pengelolaan Sampah Rumah Tangga di Desa Pematang Johar, Deli Serdang

The implementation of the Community Partnership Program (PKM) was carried out in Pematang Johar Village. This village was chosen because the waste management activities still use the Kumpul-Angkut-Dispose system. In addition, it is still a community member who manages waste by completing receiving waste, This PKM is carried out by providing training on waste management to the people in Pematang Johar Village. The method in this PKM activity is carried out with two approaches namely; socialization, training and FGD. The results of the PKM implementation show that: community group consisting of PKK Group and BUMDes Management Group have understood the practice of household scale waste management using the 3-R Principle. In addition, community groups have understood and are able to practice organic waste management into compost through the composter method. Community groups also understand and are able to practice inorganic waste management into creative goods such as piggy banks.

PENGARUH MANAJEMEN PENGELOLAAN BADAN USAHA MILIK DESA TERHADAP PENINGKATAN PARTISIPASI MASYARAKAT DI DESA BILA RIASE KECAMATAN PITU RIASE KEBUPATEN SIDENRENG RAPPANG

This research aims to determine the management of the village owned enterprises to increase community participation in the village if Riase District Pitu Riase District Sidenreng Rappang. The population in this study is 83 community figures in the village Bila Riase where the sampling used is Probability Sampling, with purposive sampling technique using formula Slovin with the number of samples 45 community leaders, This research uses quantitative dexsriptif methods. Data collection techniques used through observation, questionnaire (Angket), interview, literature study. The data analysis techniques used are the DEKSRIPTIF statistics, the Data quality test, the classic assumption test using SPSS 16.0 and the Likert scale. The results of the study showed that the influence management of BUMDes with a value of 62.12% is categorized as "influential". The factors that affect the management of BUMDes are participation (67%) human resources (64%) with accumulated results of 65.5% or categorized as "influential". To improve the management of village owned enterprises to increase community participation in the village if Riase District Pitu Riase District Sidenreng Rappang with results 50.02% categorized less influential.

PENGARUH MANAJEMEN PENGELOLAAN BADAN USAHA MILIK DESA TERHADAP PENINGKATAN PARTISIPASI MASYARAKAT DI DESA BILA RIASE KECAMATAN PITU RIASE KEBUPATEN SIDENRENG RAPPANG

This research aims to determine the management of the village owned enterprises to increase community participation in the village if Riase District Pitu Riase District Sidenreng Rappang. The population in this study is 83 community figures in the village Bila Riase where the sampling used is Probability Sampling, with purposive sampling technique using formula Slovin with the number of samples 45 community leaders, This research uses quantitative dexsriptif methods. Data collection techniques used through observation, questionnaire (Angket), interview, literature study. The data analysis techniques used are the DEKSRIPTIF statistics, the Data quality test, the classic assumption test using SPSS 16.0 and the Likert scale. The results of the study showed that the influence management of BUMDes with a value of 62.12% is categorized as "influential". The factors that affect the management of BUMDes are participation (67%) human resources (64%) with accumulated results of 65.5% or categorized as "influential". To improve the management of village owned enterprises to increase community participation in the village if Riase District Pitu Riase District Sidenreng Rappang with results 50.02% categorized less influential.

Sosialisasi Akad-akad Ekonomi Syariah pada BUMDes di Desa Kaotan Blimbingsari Banyuwangi

BUMDes is an instrument that drives the macro economy at the village level based on local potential and wisdom. Management of BUMDes in a professional manner can be a solution in order to advance and prosper all elements of village society.BUMDes Mitra Sejahtera is the BUMDes of Kaotan Blimbingsari village which has business activities in the form of buying and selling food and renting agricultural equipment. The management of Mitra Sejahtera BUMDes has been carried out on a traditional conventional basis. The majority of the people in Kaotan Blimbingsarivillage are Muslims with the value of mutual cooperation that thrives in the community.BUMDES business activities must be based on benefits and do not contain elements of persecution (tyranny) for the community.Departing from the spirit of doing changes for the better, the condition of the Kaotan village community and the principles of BUMDes business activities, the authors conclude that the implementation of the Sharia economic system is a solution for BUMDes Mitra Sejahtera. Therefore, the socialization of Islamic economic contracts is an important necessity for the managers of BUMDes Mitra Sejahtera. The socialization material includes Sharia business principles and forms of Sharia contracts.The implementation of this activity is packaged in a workshop. Activities carried out using the method of lectures, discussions and practices at the Kaotan Village-Owned Enterprise. This activity is carried out not once but through several stages in accordance with the material that has been compiled by the presenter

Training and assistance in making village profiles as a branding facility for Pujon Kidul tourism village

The purpose of this service is to provide knowledge to village officials and the community of Pujon Kidul Village about the importance of the Village Profile. The Village Profile is very much needed as a means of socializing and actualizing the potential that exists in the village. However, Pujon Kidul Village, which is known as the Tourism Village, does not yet have an official village profile. So that the socialization of village potential is not optimal. The special target to be achieved in this service is the compilation of the Pujon Kidul Village profile which is officially managed by the community and / or village officials with online media in the form of websites and offline media. For this reason, training in making a good and attractive village profile is needed so that the aims and objectives of creating a village profile for socialization and promotion of village potentials will be carried out well. This service was carried out using the Focus Group Discussion (FGD) method which involved village officials and BUMDes managers which resulted in three agreements. First, a more adequate and informative website was developed. Second, a village profile video was made and a booklet was compiled. Third, the use of the media is to maximize village promotion through online and offline.

Information and Communication Technology Hassles within Village-owned Enterprises of Bontomanai Gowa

As information and communication technologies have lured all over the country, it is unavoidable used by the Village-owned Enterprise (BUMDES) of Bontomanai, Gowa Regency amid programs to increase citizen participation. Therefore, the development of the ICT on the enterprise has to deal with citizen acceptances for the sake of the economic purpose. This research is based on a new perspective to increase public community participation as well as the management of village-owned enterprises to deal with information and communication technology developments. It is also a form to support e-Government programs of the Gowa Regency Government. The results show that the management of BUMDES supported by information technology system had significantly increased the public participation. It is also found that the management of BUMDES is able to improve the welfare of the community.

The Influence of Knowledge Management and Competence on Employee Performance through Organizational Commitment as an Intervening Variable in Management of BUMDES in Sidoarjo Regency

Sustainability of Village Business Entity (VBE) depends on human resources for managing organization, considering this organization needs ambidextrous management towards a social business oriented. Reserch purpose to examine the effect of Knowledge Management and Competence on Employee Performance through Organizational Commitment as an Intervening Variable in Management of VBE in Sidoarjo. Research method is quantitative, research techniques is path analysis and questionnaire. The results showed knowledge management doesn’t increase organizational commitment, competence doesn’t increase organizational commitment, knowledge management has an increasing employee performance, competence has an increasing employee performance, organizational commitment doesn’t increase employee performance, organizational commitment as an intervening variable doesn’t increase knowledge management on employee performance, organizational commitment as an intervening variable doesn’t increase competence on employee performance, organizational commitment as an intervening variable doesn’t increase knowledge management and competence on employee performance. Suggestions for VBE in Sidoarjo is consistently improve employee performance through knowledge management and competence.

Konsepsi dan Bentuk BUMDes dalam Peningkatan Kesejahteraan Masyarakat di Provinsi Jambi

This article discusses the concept and form of village-owned enterprises and sees how it plays a role as a way to increase the level of welfare of rural communities in Jambi Province and what are the challenges and obstacles in its implementation. The presence of this institution should be the right step in an effort to realize the welfare of the Village community, especially in the economic sector and in the context of developing rural communities, which are expected to reduce poverty. The provisions in the Village Law regarding implementing rules that want a business entity to reflect a village that has kinship and mutual cooperation and is confirmed in the Village Law that business entities owned by the village can later be legal or not legal but cannot be equated with legal entities commonly known. in the business world. Such as CV, PT and cooperatives. In the implementation of BUMdes, the problem of legal entities is often questioned by a third party when working together, so there are several obstacles to implementing BUMdes management.

The Role of Youth in Management of BUMdes in Kedai Durian Village, Delitua District

This research took place in Kedai Durian Village, Delitua District, Deliserdang Regency. This location was chosen based on the researcher's investigation that the BUMDes in the village were managed and run by youths whose the institution they are incorporated in Karang Taruna Citra Yodha. The business that taken by the youth of the Kedai Durian village or Karang Taruna Citra Yodha is the renting (rental), where BUMDes Kedai Durian is a business to rent tents / tratak for party. The reason this business was chosen because it was adjusted to the pontential of the region where the Kedai Durian village has a dense population. The Kedai Durian village which borders the area of ​​Medan City, indirectly also affects the condition of the village which has moved into a densely populated community. Because of the population density in Kedai Durian Village, of course has a potential to develop the rental business, where people will use a lot of these rental services.

Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.

PELATIHAN MANAJEMEN BAGI PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DAN IBU-IBU PKK DI KECAMATAN TEGALWERU DAU KABUPATEN MALANG


 
 
 The goal of the local government is to provide some assistance to the villagers to stimulate the community to actively participate in local potential-based development. Therefore, BUMDes in an effort to strengthen the village economy based on the needs and potential of villages (agriculture), in order to increase the income and welfare of the villagers. The establishment of village-owned enterprises has several legal foundations that are the basis and reference in all its activities. The establishment of village-owned enterprises (BUMDes) is based on Law No. 32 of 2004 on Local Government and Government Regulation No. 72 of 2005 on Village Article 78. BUMDeS managers hold the key to success in its operationalization, therefore management training for BUMDeS managers supported by the PKK is urgently needed to improve the welfare of the villagers. This needs to be mastered by the managers of BUMDeS and PKK in order to manage their organizations through good planning, organizing, direction and supervision so that the organization's objectives can be achieved effectively and efficiently.
 
 

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN BUMDES (STUDI KASUS BUMDes INA HUK)

ABSTRAK
 Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas dan transparansi pelaporan keuangan pada Badan Usaha Millik Desa (BUMDes) Ina Huk Desa Mata Air Kabupaten Kupang, Kecamatan Kupang Tengah. Prinsip Akuntabilitas yang digunakan pada penelitian ini yaitu Integritas, pengungkapan, dan ketaantan terhadap perundang-undangan. Sedangkan transparansi menggunakan 2 prinsip yaitu Informatif dengan indikator yang terdiri dari tepat waktu, jelas, akurat, dapat dibandingkan, serta mudah dipahami. Prinsip selanjutnya dari transparansi yaitu pengungkapan dengan indikator yang digunakan yaitu kondisi keuangan, susunan pengurus, bentuk perencanaan dan hasil kegiatan. Jenis penelitian yaitu Deskritif Kualitatif. Pengumpulan data yang dilakukan dengan dokumentasi dan wawancara dengan beberapa informan terkait yaitu kepala desa, pengurus BUMDes dan beberapa masyarakat. Hasil penelitian menunjukan bahwa BUMDes Ina Huk belum menerapkan Akuntabilitas dan Tranparansi dalam pelaporan keuangannya, hal ini dikarenakan laporan keuagan yang dibuat belum sepenuhnya memenuhi standar laporan keuangan SAK EMKM.
 
 Kata Kunci: Akuntabilitas, Transparansi, Laporan Keuangan.

PERAN BADAN USAHA MILIK DESA (BUMDES) SEBAGAI UPAYA PENGEMBANGAN EKONOMI MASYARAKAT DESA PEJANGGIK

Pejanggik Village-Owned Enterprises (BUMDes) is an institution that can assist the community in economic empowerment, especially in village communities to achieve economic welfare and village income. So the purpose of this study is to determine the role of Village-Owned Enterprises as an effort to develop the economy of the Pejanggik Village community. This type of research is descriptive qualitative research. Sember research data consists of BUMDes managers and communities who receive business development assistance. The data collection techniques consist of observation, interview and documentation techniques. While the data analysis technique, the researcher used the analysis method by Milles and Hubarman which included data presentation, data reduction and conclusion drawing. The results of the study can be explained that the role of BUMDes Desa Pejanggik is not going well and has not been able to significantly improve the economy of the Pejanggik Village community. This is due to the lack of available capital, public awareness and inadequate human resources. Keywords: BUMDes, Economic Improvement, Society

Fungsi Badan Usaha Milik Desa (BUMDES) Sari Amertha Sudha Sidakarya dalam Meningkatkan Kesejahteraan Masyarakat Desa

Bumdes is a new approach that aims to improve the welfare of the village community in exploring the potential that the village has. Bumdes is managed by the village and assisted by the village community. The problems that exist in this research; how is the management of bumdes based on Law no. 6 of 2014 concerning Villages, how is the effectiveness of Sari Amertha Sudha Sidakarya in improving community welfare. This research is an empirical research with a social approach. The management of BUMDes must be carried out using the principles of cooperation, involvement, emancipation, not being covered up, calculated and sustainable. In implementing BUMDes management, there are three things that must be considered, namely strengthening the management capacity of BUMDes, BUMDes financial reporting and administration, and developing business units. Therefore, the direction of BUMDes development policy focuses on efforts to facilitate human resource development, strengthening institutions, increasing access to capital, and advocating for policies formulated based on priority scales. The effectiveness of bumdes Sari Amertha Sudha in an effort to improve the welfare of the village community through economic development. The form of community participation to participate in the development of BUMDes is to participate in planning, participate in efforts to manage bumdes and participate in monitoring and evaluating bumdes Sari Amertha Sudha Sidakarya.

Bumdes institution and it’s capacity to increase efforts, added value and marketing of seaweed production

This study aimed to identify aspects related to the condition and institutional capacity of BUMDes (Village Owned Enterprises) in order to increase added value, marketing and seaweed farming income. This study was conducted in Takalar and Pangkep Regency as seaweed production centers and ponds in South Sulawesi. The research method used in this research was a case study with descriptive data analysis. The results shown that in the two regions there were about 62 BUMDes in Takalar Regency which spreaded in eight districts, and 55 BUMDes in Pangkep Regency spreaded in 12 districts. BUMDes are known as actively rural business units (units) but it is still not well institutionalized. Mostly BUMDes business still revolves around saving and loan businesses in a small scale. Observations in two BUMdes in seaweed production centers, namely in Laikang, Takalar Regency and in Pitusunggu, Pangkep Regency, BUMDes management has not been much in touch with seaweed agribusiness activities. The seaweed-related business unit in the BUMDes is mainly in Pangkep, in the form of processed food products (pastries) whose marketing is still limited so that added value and income are also still low. Other businesses such as trading seaweed products on a larger scale, cannot yet be developed because (1) generally seaweed farmers/cultivators use village middlemen (capital owners) so that their products must be sold back to the capital owners so that the BUMDes can make farmers as business partners (2) adequacy of BUMDes venture capital to develop businesses is still limited (3) skills of BUMDes members in managing businesses is lack (4) marketing reach, has not developed yet, (5) efforts to build partnerships with parties others are also lacking. In the next stage, the appropriate model in the development of the BUMdes is needed.