Integrasi Fungsi Manajemen Pemerintahan dalam Tata Kelola BUMDes dan Penguatan Pendapatan Asli Desa: Studi pada BUMDes Mulya Sari
DOI:
https://doi.org/10.52423/neores.v7i3.1368Keywords:
BUMDes, tata kelola, manajemen pemerintahan, Pendapatan Asli Desa, pembangunan desaAbstract
Badan Usaha Milik Desa (BUMDes) memiliki posisi strategis dalam penguatan ekonomi lokal dan peningkatan Pendapatan Asli Desa (PADes), namun efektivitasnya sangat ditentukan oleh kualitas tata kelola. Penelitian ini bertujuan menganalisis tata kelola BUMDes Mulya Sari di Desa Kamojing, Kecamatan Cikampek, Kabupaten Karawang, melalui perspektif manajemen pemerintahan dengan menitikberatkan pada fungsi perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan data primer yang diperoleh melalui wawancara semi-terstruktur terhadap tiga informan kunci, yaitu Direktur BUMDes, Sekretaris Desa, dan Bendahara Desa, serta data sekunder dari dokumentasi kelembagaan. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perencanaan BUMDes didasarkan pada identifikasi kondisi pasar, kebutuhan masyarakat, dan potensi lokal; pengorganisasian didukung struktur kelembagaan dan pembagian peran yang relatif jelas, meskipun koordinasi dan keterlibatan masyarakat masih perlu diperkuat; pelaksanaan usaha memperoleh legitimasi melalui musyawarah desa dan didukung oleh penyertaan modal serta keterlibatan pemerintah desa; sedangkan pengawasan dilakukan melalui mekanisme proposal, pencatatan, pelaporan berkala, evaluasi, dan pertanggungjawaban keuangan.
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