Kinerja Dan Determinan Efektivitas Badan Usaha Milik Desa (BUMDes) Dalam Peningkatan Pendapatan Asli Desa (PADes) Di Kepenghuluan Pematang Sikat
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Abstrak
This study evaluates the contribution and effectiveness of the Village-Owned Enterprise (BUMDes), "Pematang Sikek Gemilang," in supporting development within Pematang Sikat Village, Rokan Hilir Regency. Established under the Village Law (UU No. 6/2014), BUMDes is positioned as a strategic local institution to optimize indigenous potentials and foster village autonomy. The research employs a survey method that utilizes a mixed-methods approach, combining quantitative analysis to assess the fiscal impact and qualitative analysis to explore empowerment and managerial factors. Primary data was collected from 20 active BUMDes members through interviews, observation, and documentation. The findings confirm that BUMDes Pematang Sikek Gemilang provides a tangible contribution to village development. Quantitatively, the BUMDes' net profit significantly supplements the Village Original Income (PADes), generating between 15% and 25% of the total PADes, with the Savings and Loan unit being the primary source of revenue. Qualitatively, the BUMDes successfully contributes to community economic empowerment by creating local employment and providing crucial micro-capital access for local MSMEs, strengthening the village's economic base. However, the BUMDes' long-term effectiveness is constrained by critical internal factors. Key limitations identified are the sub-optimal managerial competency of operational staff and the insufficient transparency of public accountability to the broader community, which undermines robust governance. The study concludes that BUMDes is vital for local fiscal independence. To ensure sustainable growth, the village government must strategically intervene by prioritizing capacity building for human resources and enforcing strict governance transparency.
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Cara Mengutip
Munawardi, M., & Utami, B. C. (2025). Kinerja Dan Determinan Efektivitas Badan Usaha Milik Desa (BUMDes) Dalam Peningkatan Pendapatan Asli Desa (PADes) Di Kepenghuluan Pematang Sikat. Jurnal BINEKA (Bisnis Ekonomi Akuntansi), 1(1), 37-46. Diambil dari https://jurnal.universitasdumai.ac.id/index.php/jurnal-fakultas-ekonomi/article/view/33
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Articles
Isi Artikel Utama
Abstrak
This study evaluates the contribution and effectiveness of the Village-Owned Enterprise (BUMDes), "Pematang Sikek Gemilang," in supporting development within Pematang Sikat Village, Rokan Hilir Regency. Established under the Village Law (UU No. 6/2014), BUMDes is positioned as a strategic local institution to optimize indigenous potentials and foster village autonomy. The research employs a survey method that utilizes a mixed-methods approach, combining quantitative analysis to assess the fiscal impact and qualitative analysis to explore empowerment and managerial factors. Primary data was collected from 20 active BUMDes members through interviews, observation, and documentation. The findings confirm that BUMDes Pematang Sikek Gemilang provides a tangible contribution to village development. Quantitatively, the BUMDes' net profit significantly supplements the Village Original Income (PADes), generating between 15% and 25% of the total PADes, with the Savings and Loan unit being the primary source of revenue. Qualitatively, the BUMDes successfully contributes to community economic empowerment by creating local employment and providing crucial micro-capital access for local MSMEs, strengthening the village's economic base. However, the BUMDes' long-term effectiveness is constrained by critical internal factors. Key limitations identified are the sub-optimal managerial competency of operational staff and the insufficient transparency of public accountability to the broader community, which undermines robust governance. The study concludes that BUMDes is vital for local fiscal independence. To ensure sustainable growth, the village government must strategically intervene by prioritizing capacity building for human resources and enforcing strict governance transparency.