Village-owned Business Entity Research Articles

DINAMIKA STATUS HUKUM BADAN USAHA MILIK DESA DI INDONESIA

There is no legal basis that covers the existence of BUMDes in villages, considering that BUMDes are businesses that are able to support the economy in the village. It is necessary to know the development of existing regulations in Indonesia that underlie the existence of BUMDes. The research method used is normative juridical using a statutory approach and a conceptual approach. The results show that the first development started from the birth of Law Number 8 of 2005 concerning amendments to Law Number 32 of 2004 concerning Regional Government, as mandated in Chapter VII, part five, which states that Village Governments can establish Village-Owned Enterprises in accordance with village needs and potential with the hope of increasing community and village income. As a follow-up to the implementation of the establishment of BUMDes, based on article 78 of PP 72 of 2005 concerning Villages, it is explained that the Regency/City Government needs to establish Regional Regulations (PERDA) concerning Procedures for the Establishment and Management of Village-Owned Enterprises (BUMDes). Minister of Home Affairs Regulation No. 39 of 2010 can be interpreted as the main thing that provides direction on how to form and manage BUMDes so that they can be in accordance with the expected objectives in order to support village income and contribute to the welfare of the village community within it. Government regulation number 46 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages, as well as determining the legality of BUMDes through village regulations. This regulation does not imply that the BUMDes must be a legal entity. However, in development there is not a single regulation that regulates BUMDes as village-owned business entities with legal entities, both before and after the issuance of government regulation number 46 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages. The enactment of Law Number 11 of 2020 concerning Job Creation means that the legal status of BUMDes is a legal business entity and Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises, was issued to implement the provisions of Article 117 and Article 185 letter b of Law Number 11 of 2020. 2020 concerning Job Creation.

STRATEGY FOR INCREASING THE INCOME OF THE SUMBER AGUNG PEKON, WEST PESIR DISTRICT THAT IMPACT THE COMMUNITY ECONOMY FROM THE SIYASAH MALIYAH PERSPECTIVE

The enactment of Law Number 6 of 2014 concerning Villages and Law Number 23 of 2014 concerning Regional Government gives villages the right to regulate their regional affairs. In increasing the village's original income, the village government has the right and authority to widely utilize village wealth. Regarding village income sources, efforts to mobilize resources to develop the people's economic potential will increase people's productivity, so that the productivity of both human resources and natural resources around the people can be increased. In this research study, the formulation of the problem is how the strategy for increasing village original income has an impact on the community's economy and how siyāsah māliyah reviews this strategy. The aim of this research are to find out how the strategy of increasing village original income has an impact on the community's economy and how siyāsah māliyah views this strategy. The type of research used in this research is field research, where this research was carried out by interviewing staff at Sumber Agung Pekon, Ngambur District, Pesisir Barat Regency. Data analysis was carried out qualitatively, processing data analysis using descriptive analysis methods, namely discussions based on general thought patterns and then concluded in specific terms. The research results show that the strategy to increase village original income which has an impact on the community economy in the Sumber Agung area, Ngambur District, Pesisir Barat Regency is by establishing village-owned business entities, developing beach tourism, and also having village markets. The conclusion from the results of this research is that the strategy to increase village original income which has an impact on the economy of the community in the Ngambur area has made a contribution, although not much. Siyāsah māliyah's review of the increase in original village income which has an impact on the economy of the community in the Sumber Agung District of Ngambur is in accordance with the principle of benefit, namely prioritizing the interests of the people rather than the interests of the individual.

Accountability and Transparency Of Financial Reporting Village Owned Business Entities

This research aims to determine the concepts and regulations regarding the accountable and transparent BUMDes financial reporting process and its implementation at BUMDes Sumber Rejeki Jati Batur. This research is empirical legal research. Data collection was carried out through observations and interviews in the field as well as collecting relevant literature. Data analysis techniques and data presentation by collecting field information are then connected to theories and regulations obtained from literature studies. Based on the research conducted, 2 (two) conclusions were found, namely: (a) The concept of regulating BUMDes financial reports that is accountable and transparent includes semi-annual and annual periodic reports. Furthermore, the annual report is submitted in the village deliberation forum/inter-village deliberation. Ultimately, the report is published to the wider public to ensure the principles of accountability and transparency; and (b) Administratively BUMDes Sumber Rejeki Jati Batur has implemented the principles of accountability and transparency as mandated by existing regulations. However, technically it cannot be exactly the same as the applicable regulatory mandate.

Analysis of E-commerce Based on Digital Economy through Smart Society in the Management of Village-Owned Enterprises

This research is descriptive research to describe the reality and complexity of social e-commerce based on the digital economy through the smart society of village-owned enterprises in Tanggetada District, using a purposive sampling technique. The research will be conducted in 3 village offices in Tanggetada Sub-district, namely Tondowolio, Palewai, and Lamedai villages. The research instruments are observation, questionnaire, interview, and documentation. Smart society measurement is carried out by observing and collecting information using the ecosystem of village-owned enterprises related to community welfare and the ecosystem of financial transactions of village-owned enterprises. The results of the study obtained that the three villages in Tanggetada sub-district have village-owned business entities with various types of businesses that have been run, basically, the three villages have planned the development of e-commerce in a sustainable manner, based on information showing that in general, the Smart Society Analysis Mapping in Tanggetada Sub-district is at >2.5 to 3.25 (Good), a humanist and dynamic relationship is realized in the socio-cultural and socio-technical community as a reference for the creation of productivity, communicative, and interactive with digital systems both physical and virtual in harmony. The creative economy has contributed to exploring the potential in raising the level of the creative economy in the Tanggetada sub-district.

IMPLEMENTASI KEBIJAKAN PROGRAM PENDIRIAN BADAN USAHA MILIK DESA (BUMDES) DALAM USAHA MENINGKATKAN KUALITAS HIDUP SOSIAL EKONOMI MASYARAKAT

Village is an administrative division in Indonesia under a sub-district headed by the Village Head. Therefore, inthe East Java region, especially the Landungsari Village Government, Dau District realizes that LandungsariVillage-Owned Enterprises are good and of course must be managed properly so as to improve the quality ofsocial life of the community. The purpose of this study is to find out how the implementation of the village-ownedenterprise establishment program in improving the quality of social life of the community, to find out who isinvolved in the establishment of a Village-Owned Enterprise and to find out what factors affect the implementationof the village-owned enterprise establishment program in improving the quality of social life of the community.Implementation is implemented when a policy is formulated with clear objectives. Therefore, to find out theImplementation of the Village Owned Business Entity Establishment Program Policy (Bumdes) in an Effort toImprove the Quality of Social Life of the Community, to obtain data, data collection techniques by conductingInterviews, Documentation, and Observation, researchers use the type of Descriptive research with a Qualitativeapproach. Based on the Results of Research in Landungsari Village Regarding the Implementation of the Policyfor the Establishment of Village-Owned Enterprises (BUMDes) Program in an Effort to Improve the Quality ofSocial Life of the Community, it can be concluded that for now the efforts of the Landungsari Village Governmenthave run well and optimally, because the Landungsari Village Government has invited the community to worktogether in terms of maintaining and protecting all businesses that have been managed by Business Entity officers Village Owned both in terms of business implementation of Market Business Units, Agricultural Units, Livestock,Industrial Hum, Waste Management, and Savings and Loans Business Units as a form of empowering villagecommunities so that rural communities can increase income or income through market business programs.

Corruption Criminal Accountability in the Management of Village Owned Business Entities (BUM Desa)

The development of the spirit of regional autonomy is characterized by the enactment of Law Number 22 of 1999 concerning Regional Government, which encourages Villages to establish a business entity that aligns with the needs of the local community. This business entity is commonly referred to as Village-Owned Enterprises (BUM Desa). Village-Owned Enterprises are used to manage a business, utilize assets, develop investment and productivity, provide services and/or provide other types of businesses. With its status as a legal entity, the role of Village Owned Enterprises is increasingly important as a consolidator of community products/services, producers of various community needs, incubator of community businesses, providers of public services and various other functions. The development of Village-Owned Enterprises which have their own wealth originating from APBN and/or APBD funds is inseparable from the poor management carried out by Village-Owned Enterprises who abuse the authority they have. Furthermore, this abuse of authority can have implications for criminal acts of corruption in the management of village-owned enterprises, which can be held accountable for criminal corruption for perpetrators. This study uses normative research methods. The result of this research is that it is necessary to assert in the legislation that regulates the mechanism of settlement and accountability of Village-Owned Enterprises (BUM Desa) for errors and/or negligence in the management of BUM Desa.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH FRAUD PADA BUMDESMA SENDANG

The growing times the higher the fraudulent or common levels in the Fraud. Fraudis a criminal fraud that aims to benefit financially. ACFE mentions there are threetypes of Fraud that is Asset Misoppropration, Fraud of financial statements andcorruption. The greatest impact of Fraud is poverty, so the government forms aempowerment program called PNPM-MPd that eventually transforms intoBumdesma or a village-owned business entity. BUMDESMA Sendang is far fromthe city center, where the majority of local human resources are lacking ineducation. But this situation does not make Bumdesma Sendang suffered cheating.Because Bumdesma Sendang is able to implement accounting information systemsand internal control systems in preventing fraud well. This research uses descriptivequalitative approach. Based on findings by researchers, the recording system inBumdesma Sendang still using Microsoft Excel and manual recording, no specialapp to record it. Internal controls on Bumdesma Sendang on essence are done in thebasis (supervisory attached) by BP or the Supervisory Agency. But everyoneinvolved in it has the right to oversee each other. The accounting system of theinternal information and the internal control system is well but not maximized so itis still vulnerable to the fraud or fraud. To the foreheads expect more maximal withmore systems and controls that are more maximal so that the occurrence of fraudsmaller.Keywords: Accounting Information Systems, Fraud And Internal Control Systems

Tantangan dan Peluang dalam Digitalisasi Badan Usaha Milik Desa

The current era of digitalization has had a major impact on various sectors. One of them is the Village Owned Business Entity (BUM Desa). The demand for development in the management of BUM Desa includes improving product quality and marketing methods. This training aims to provide participants with an understanding of the challenges and opportunities in digitizing BUM Desa. This training was attended by Bum Desa members who have formed and managed BUM Desa. After attending the BUM Desa challenges and opportunities training, participants are expected to be able to know about how to manage and develop quality BUM Desa products and how to market BUM Desa products and technology-based business management, such as inventory management systems, financial management systems, and sales and marketing management systems, technology-based marketing and promotion. After the training was carried out, the participants already knew about digitization, challenges and opportunities in digitizing BUM Desa.

Analysis of the Regional Regulation (PERDA) of Bantul Regency Number 6 of 2022 Regarding the Implementation of Village-Owned Enterprises

Village Owned Enterprises or Joint Village Owned Business Entities are economic institutions whose approach is expected to be able to move the wheels of the economy in the village. By implementing various kinds of procedures and the composition of structural officials and their duties and responsibilities that have been regulated in regional regulations, it is hoped that they can explore the potentials that exist in each sub-district so that they can improve people's welfare. If a village or business entity owned by a joint village administration is carried out, the settlement or dismissal will be carried out with the procedures stipulated in the regional regulation, with all decisions regarding planning, management, and evaluation remaining under the umbrella of joint deliberations.

The Role of Social Capital in Village Owned Business Entities (BUMDes) on Village Development (Case Study in Pujonkidul Village, Pujon District, Malang Regency)

This study aims to determine what social capital affects the management of BUMDes for village development and to find the elements of social capital to help solve existing problems. By using qualitative research methods, this study seeks to explore the elements and roles of existing social capital and then analyze how this social capital plays a role in solving the problems faced. The results of research and observations of all elements of social capital, namely trust, network, norm, and reciprocal, are all contained in the management of BUMDes. However, the most dominant is the network of all existing elements, thanks to the breadth of relationships and networks. This study also proves that the solution to the problems that exist in the parking business unit, namely the problem of irregular parking by visitors due to the available parking is no longer able to accommodate the vehicles of visitors to the rice field cafe on certain days, so reciprocal is the solution to this problem. Mutual benefit between residents and parking unit managers. Then from the side of trust, the existence of mutual trust between the villagers and the manager of the rice field cafe will strengthen the kinship so that no more problems arise.

Empowerment of Village Owned Enterprises (BUMDes) in the Context of Optimizing the Assets of Nyuhtebel Village, Manggis District, Karangasem Regency

Optimizing the assets owned by the village is very important in order to increase the welfare of the village community in a sustainable manner. Village-owned Enterprises (BUMDes) are village-owned business entities that have a very strategic role as a pillar of village hopes to improve the welfare of its people. In order for Bumdes to develop more quickly, Bumdes really need to be empowered according to their respective potentials. The purpose of this activity in general is to identify village potential that can be developed, find suitable business activities to implement, identify community needs that can be handled by BUMDes, encourage village community participation in BUMDes development. The methods used include observing village conditions, providing outreach to village communities, conducting interviews, and analyzing data obtained from these activities. The results of this activity are 1) Finding some tourism potential in Nyuhtebel Village. Such as jogging track, village library, Bukit Batu Gede, and BUMdes Café and Batu Madeg Beach; 2) Provide recommendations to Nyuhtebel Village officials regarding business activities that are suitable for implementation in the Village and in accordance with community needs, such as creating a business line as a supplier, this is in line with the environment of Nyuhtebel Village which coincides with the tourism sector. Thus, it is easier for tourism actors in the area to access purchases of supporting tourism needs such as vegetables, mineral water, kitchen equipment, toiletries, etc.; 3) recommend potential that is in accordance with the current conditions of the Village and the needs of the community so that BUMDes are expected to be able to improve community welfare. The potential for Nyuhtebel Village that is suitable for viewing the environment of Nyuhtebel Village as a tourism buffer zone is to create a business line related to tourism such as supplying hotel & restaurant needs; 4) Providing understanding to the community to actively participate in BUMDes and educating the community about the importance of BUMDes as a locomotive for accelerating village economic growth. Suggestions and requests from village officials, so that Community Service activities can evaluate both previous activities or strategic plans that have been designed by Nyuhtebel Village.

Establishment and Development of Village-Owned Enterprises (Bumdes) Business Based on Sharia Principles and Quality Development

In the context of efforts to improve the economy of rural communities, the government has set up a village-owned business entity through Government Regulation of the Republic of Indonesia Number 11 of 2021 concerning Village-Owned Enterprises. Village-Owned Enterprises (BUMDes) are legal entities established by villages and/or villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the most significant welfare Villagers. BUMDes business is an activity in the economic sector and/or public services managed independently by BUMDes and can form a BUMDes Business Unit. BUMDes is a business entity owned by the Village BUM that carries out economic activities and/or public services as a legal entity that carries out the functions and objectives of BUMDes. In the context of developing a BUMDes business based on sharia principles and quality development, on July 16 to 17, 2022, counseling was given on establishing and developing a BUMDes business based on Sharia principles and Quality Development in Pasir Jambu village, Ciwidey Bandung, West Java.

Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle

Effect of Leadership Style and Entrepreneurship Orientation on the Performance of Village Owned Business Entities (BUMDes) in Bengkalis Regency

Village-Owned organisations (BUMDes) are one of the efforts to expand the village economy. BUMDes are set up on the basis of the wishes and capability of the village as an attempt to enhance the welfare of the network community. therefore, it is very important in an effort to make sure the achievement of BUMDes with the intention to gain superior overall performance. This look at goals to decide the impact of leadership style and entrepreneurial orientation on the performance of BUMDes in Bengkalis Regency. facts became accrued the usage of a questionnaire dispensed to the BUMDes director, BUMDes secretary or treasurer and BUMDes supervisors. Data was amassed with the aid of distributing questionnaires given to 303 respondents, however most effective 261 (86.14%) of respondents filled out the questionnaire completely and can be processed. The analytical device used is multiple linear regression analysis the usage of SPSS version 23. This observe uses quantitative statistics. The supply of data used in this study is primary statistics and data series is carried out directly using a questionnaire that is measured using a Likert scale. The outcomes of this examine suggest that the variables of management style, and entrepreneurial orientation have an effect at the overall performance of BUMDes.

The Influence of Internal Village Development Strategies Increase Village Income Through Village Owned Business Entity (Bumdes) in the Village Sei Red, Tanjung Morawa District Deli Serdang Regency

This study aims to determine whether the village development strategy has an effect on increasing village income in Sei Merah Village, Kec . Tj Morawa . The method used in this study is a quantitative method with several tests, namely reliability and simple linear regression . Based on the results of the primary data regression which was processed using SPSS 1 8 , the following simple linear regression equation was obtained : Y : 21.622 + 0.704X. Based on these data, it can be determined that the size of the t table is 2,003 and it is known that the village development strategy variable has a t count of 5.608, when compared to the t table, the result is 5.608 > 2.003, so it can be concluded that the village development strategy variable has a significant effect on the variable of increasing village income. Based on the results of the regression calculation of the coefficient of determination of the summary model in the table above, it can be seen that the coefficient of determination (R square) obtained in this study is 0.360. This means that 36% of the variables of increasing village income can be influenced by the variables of village development strategies. While the remaining 64% can be influenced by other independent variables that are not included in the study.

The Implementation of Increasing Village Income Through Village-Owned Business Entities

Abstract: The purpose of this study was to determine the increase in village income through village-owned enterprises. The research method used is a normative-empirical legal research dualism where the research uses a normative-empirical legal case study in the form of a product of legal behavior. The approach used is a juridical approach and analytical techniques using qualitative analysis methods. The results of this study indicate that Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises on increasing Village Original Income has not been effective in improving community welfare. The social benefits in implementing this program have not been felt so it is necessary to increase it.Keywords: Improvement; Income; Village Owned Enterprises

Empowerment of Village-Owned Business Entities (Bumdes) Baringin B Candi Laras District, Tapin Regency, South of Kalimantan Province

Empowerment in this case through the Empowerment of Village Owned Enterprises (Bumdes) is one part of sustainable development efforts. Today, the village is the basis of empowerment which is seen as the spearhead of the country's development at large. This study seeks to raise the issue of village empowerment, specifically the empowerment of Bumdes Orchid in Baringin B Village, Candi Laras Selatan District, Tapin Regency, South Kalimantan Province. Bumdes Anggrek, according to an initial interview with the village head of Baringin B, is the most advanced Bumdes in the Candi Laras Selatan sub-district, this Bumdes is even able to contribute to Village Original Income. However, the last few years, especially during the pandemic, have experienced a decline in income. Therefore, this study seeks to analyze how the Bumdes empowerment is and what obstacles it faces. The theory used in this research is the Village Empowerment Theory by Saragi, namely, there are six basic principles in village empowerment, including (1) Democratization of village life; (2) Sourced from local wisdom; (3) Community participation; (4) community empowerment; (5) Equality of opportunity; (6) Diversity. The method used in this study is a qualitative research method with a descriptive type, the technique of determining the informant is purposive. The results showed that the Bumdes Orchid could run well because of the support from various parties such as village officials, the BPD, the commitment of the management, and the community in general. The obstacles faced were environmental conditions such as facilities and infrastructure, the mindset community related to savings and loan habits as a Bumdes business unit that was not running smoothly, and the existence of a pandemic that caused economic problems for the community.

The Effect of Optimizing Village Owned Business Entities, Village Assets Management, And Village Government Managerial Performance on Increasing Village Original Income

Purpose: The purpose of this study is effectiveness of village-owned enterprise optimization, village wealth management, and village government performance management on the early increase in village income in Badung Regency. Methodology: This survey was conducted in seven villages in Badung Regency. This study used purposive sampling, by determining the sample with certain criteria, namely the village selected as the sample is a village that has a village-owned business entity and its operational activities are still active. The sample size of this survey was 61 respondents, that is, staff directly involved in the management of households in the village. This study used multiple regression. Findings: Based on the results of the analysis and testing conducted, optimization of the management performance of Village Owned Enterprises (BUMDesa), Village Asset Management and Village Government will have a positive effect on the increase in the village’s original income of Badung Regency. Originality/Value: This study aims to determine by testing empirically the effect of optimizing village owned business entites, village assets management, and village government managerial, performance on increasing village original income.

The Institutional Capacity Strengthening Model By The Village-Owned Business Entities (BUM Desa) In The District of Ciamis

The establishment of BUM Desa is expected to be one of the efforts to increase the rural area and community income. Therefore, it is the time for the presence of the village to get serious attention from the central government with the compliance of policies related to economic empowerment carried out by collecting and institutionalizing community economic activities. In this case, the government applies a new approach that is expected to be able to stimulate and move the economy wheel in villages by the establishment of economic institutions that are fully managed by the village communities as Village-Owned Entities (BUM Desa). The object of this research is the Department of Community and Rural Area Empowerment (DPMD) of Ciamis District and BUM Desa which are spreaded around the district of Ciamis in which as many as 198 BUM Desa. The method used in this research is a qualitative method with a case study approach, the organization will obtain complete and in-depth data as well as credible and relevant so that the research objectives can be achieved, in order to understand the process or case in depth about the institutional capacity strengthening model by Badan Usaha Milik Desa (BUM Desa) in the district of Ciamis. The conclusion: 1. The implementation of institutional strengthening model by BUM Desa in the district of Ciamis is not yet fully effective since there are still some of BUM Desa that are still not optimal in developing their organizations, for instance the compliance of BUM Desa does not so evolve in terms of planning, controlling, monitoring and coordinating; 2. There are factors that weaken BUM Desa in the district of Ciamis, including the framework preparation system of BUM Desa has not fully clarified the roles of each implementer. Thus, there is still duplication in terms of the division of tasks, responsibilities, and authorities among the head of business entities. Furthermore regarding organization, efforts to unite various partial goals into one common goal have not been fully implemented, and this has resulted in collaboration between business units and cross-village are not running effectively, especially efforts to draft AD/ART which is used as a reference. Each of the heads is not in accordance with the principles of good, effective and efficient BUM Desa management; and 3. Found a model that can be used effectively to strengthen BUM Desa in the district of Ciamis, can be said as a model that refers to: System, Organization and Individual.

Institutional Performance Of Village Owned Business Entities In South Buton Regency

Village-Owned Enterprises are village business institutions that are expected to bring progress to the village. This study aims to describe the performance of BUMDes and explain the urgency of the institutional capacity of BUMDes in South Buton Regency especially in Batauga District. This is a new study cause try to explain an institutional performance and show a institutional model at the same time. Data was collected through observation, interviews and document studies. Data were analyzed interactively from data collection to drawing conclusions. The results reveal that the existence of BUMDes has existed since 2016 with problematic BUMDes performance both in-process and results. In terms of the activeness and cooperation process, the existing elements did not go well and many tasks were not carried out. In terms of results, except for the achievement of BUMDes Mandiri Sejahtera in Lampanairi Village, in general it has not achieved the desired results. BUMDes have not been able to develop the local economy both in terms of employment and have not contributed to APBDes revenues. The process improvement and the increase in the expected performance quotient need to be intensified. It is necessary to increase the capacity of BUMDes.