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Implementasi Pasal 89 Undang-Undang Nomor 6 Tahun 2014 Tentang Desa Terhadap Pelaksanaan Badan Usaha Milik Desa Di Desa Langkat Kecamatan Siak Kecil Kabupaten Bengkalis

ABSTRACT
This study aims to analyze the implementation of Article 89 of Law Number 6 of 2014 on Villages in the context of the operation of the Village-Owned Enterprise (BUMDes) "Maju Jaya" in Langkat Village, Siak Kecil District, Bengkalis Regency. Article 89 stipulates that BUMDes profits must be utilized for business development, village infrastructure, community empowerment, and social assistance for the poor. The research employs empirical legal methods with a qualitative approach, through in-depth interviews with BUMDes managers, village officials, and community members, as well as document analysis.
Findings reveal that BUMDes Maju Jaya operates three business units: microfinance, agricultural supply stores, and rice trading. However, profit utilization has not fully aligned with Article 89 due to constraints such as limited capital, inadequate managerial capacity, and disorganized financial reporting. Efforts like annual accountability forums and business diversification have been initiated, but structured programs for profit allocation remain lacking.
The study concludes that strengthening BUMDes governance, strategic profit utilization planning, and enhanced community participation are critical for effective implementation of Article 89. Recommendations include managerial training, transparent profit allocation mechanisms, and integration of BUMDes programs into the Village Budget (APBDes) to support village development and welfare.
Keywords: BUMDes, Implementation, Article 89 of Village Law, Community Empowerment, Village Development.

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Perpustakaan Universitas Riau 1809111118
1809111118
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No. Panggil
1809111118
Penerbit
Pekanbaru : Universitas Riau – F.HUKUM – HUKUM ADMINISTRASI NEGARA.,
Deskripsi Fisik
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Bahasa
Indonesia
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Klasifikasi
1809111118
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
HUKUM ADMINISTRASI NEGARA
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