CD Skripsi
Pengelolaan Keuangan Bumdes Berdasarkan Peraturan Pemerintah Nomor 11 Tahun 2021 Tentang Badan Usaha Milik Desa Di Desa Petapahan Kecamatan Gunung Toar Kabupaten Kuantan Singingi
BUMDes is a village business institution managed by the community and village government in an effort to strengthen the village economy and is formed based on the needs and potential of the village. BUMDes is a pillar of economic activity in the village which functions as a social and commercial institution. According to Minister of Home Affairs Regulation Number 39 of 2010, BUMDes is a village business formed or established by the village government where capital ownership and management are carried out by the village government and the community.
This research is sociological legal research, namely the author directly goes out into the field to carry out observations and interviews to look for the required data. The nature of this research is descriptive, meaning it aims to provide an overview of the main research problem. The sampling technique in this research is focal sampling, namely a sampling technique by determining special characteristics that are in accordance with the research objectives which are considered to provide information as expected. The informants in this research were all BUMDes administrators in Desa Petapahan Kecamatan Gunung Toar Kabupaten Kuantan Singingi.
The research results show that the financial management of BUMDes Karya Usaha in Petapahan Village, Gunung Toar District, Kuantan Singingi Regency, Riau Province in realizing community welfare is in accordance with Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. The factors that become obstacles in managing the finances of BUMDes Karya Usaha in Petapahan Village, Gunung Toar District, Kuantan Singingi Regency, Riau Province are internal obstacles in the form of limited workforce, limited business capital and external factors in the form of a lack of public awareness of the role of BUMDes and lack of cooperation between village parties, while efforts to overcome obstacles in the financial management of BUMDes Karya Usaha must meet good administrative standards and apply applicable principles.
Keywords: BUMDes, Bumdes Financial Management
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