PERANAN BADAN USAHA MILIK DESA (BUMDES) TERHADAP PENINGKATAN PENDAPATAN ASLI DESA PADA BUMDES YANG TERDAPAT DI KECAMATAN MEGAMENDUNG PERIODE 2016- 2018

Abstract

One of the government's strategies to facilitate villages in increasing village original income is the
issuance of the Regulation of the Minister of Villages, Disadvantaged Areas and Transmigration Number
4 of 2015 concerning the Establishment, Management, Management and Disbanding of Village-Owned
Enterprises which states that village governments can establish Village-Owned Enterprises (BUMDes).
BUMDes is a business entity that is wholly or most of the capital owned by the village through direct
participation originating from separated village assets in order to manage assets, services and other
businesses for the maximum welfare of the village community. Conceptually for the Village Government, if
BUMDes can be managed properly, Village Original Income (PADes) will also increase. With the increase
in village income, village development can be carried out in various sectors.
Research on the role of BUMDes in PADes uses the formation of BUMDes, BUMDes capital,
BUMDes business type, BUMDes management, BUMDes organization, BUMDes development, and
BUMDes impacts. The purpose of this study is to analyze how the role of BUMDes as a commercial
institution to increase village original income and to analyze the obstacles faced in the management of
Village-Owned Enterprises in villages that already have BUMDes in megamendung sub-district.
This research was conducted at BUMDes in Megamendung District. The sample used in this study
were 3 villages that have made BUMDes capital participation, are still running effectively until now and
already have BUMDes, namely Sukamanah Village, Cipayung Girang Village and Cipayung Datar Village
which were selected by purposive sampling method. The analysis method used is descriptive qualitative.
The questionnaire data was tested using IBM SPSS 25 For Windows software using validity and reliability
tests.
The research results reveal the fact that the role of BUMDes on village original income (PADes) is
very large. However, only Sukamanah BUMDes are able to increase PADes in Megamendung District,
while BUMDes Maju Bersama and Cipayung have not been able to increase PADes because BUMDes are
only pioneering and capital participation. The obstacles in managing BUMDes are human resources,
business units are not operating properly, organizational structure, concurrent positions and there is no
BUMDes accounting system.