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The existence of Village-Owned Enterprises or called VOE in improving the village economy has not fully carried out its role. Considering its legality as a legal entity, it is important to implement the principles of management as stipulated in Government Regulation Number 11 of 2021. This community service aims to optimize the role of VOE by providing a legal understanding of the implementation of Taman Jaya VOE governance in order to improve the economy of Taman Village. The service is carried out through socialization, by the method of presenting legislative materials which is the basis for managing VOE to managers, village officials, and the community as the target of the activity. Accordingly, the results of this community service activity, the principles of VOE management that has been regulated in laws and regulations be able to implemented properly.

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

This study aims to describe the strategy for establishing a Village-Owned Enterprise (BUMDes) in improving the welfare of the people of Manulea Village, Sasitamean District, Malaka Regency using a SWOT analysis. The method used in the study is qualitative, aimed at obtaining data based on existing conditions, the results of direct interviews with informants and from existing documents. The results of this study indicate that the Establishment of a Village-Owned Enterprise (BUMDes) in Manulea Village has quite good potential to develop BUMDes by selecting a strategic location and close to a major road so that it becomes a special attraction to invite people from surrounding sub-districts to visit. Then the weakness of the Manulea Village community does not yet have adequate human resources to contribute to BUMDes. Next, Manulea Village has very abundant natural resources. Then the Village government strongly supports the establishment of BUMDes so that it is expected to help efforts to alleviate poverty, unemployment and improve the welfare of the Manulea Village community and the threat is that several businesses owned by the Manulea Village community are similar to the business that will be held by BUMDes. This causes internal competition for the types of businesses offered.

This study examines the efforts of local food-based entrepreneurship training to start and develop BUMDesa Duawutun, Nagawutung, Lembata. This study is based on data from the 2021-2027 Duawutun RPJMDes, explaining the inhibiting factors for BUMDes management in Duawutun Village, namely the BUMDes management is not functioning properly, the lack of Human Resources (HR) for BUMDes management, and BUMDes still lacks funds, so that in 2023 the Duawutun Village Government will dissolve BUMDes Duawutun. The method used in this activity is socialization and practice with the aim of providing explanations and honing the skills of the Family Welfare Empowerment (PKK) mothers, BUMDes administrators, and the Duawutun Village community directly. This training activity produces several local products in the form of (cassava chips and pumpkin sticks). The main targets of this activity are BUMDes administrators and PKK mothers.

Community economic empowerment is something that is really needed by the community to improve the quality of life by managing and developing the resources and potential they have. This research aims to determine economic empowerment efforts through Gabe Village-Owned Enterprises (BUMDes) in Sipan Village, Sarudik District, Central Tapanuli Regency. This research uses descriptive qualitative research methods, the data collection methods used are observation, interviews and documentation. The results of this research show that the economic empowerment efforts carried out through BUMDes are exploring the village's potential for establishing business units, establishing 3 business units such as swimming pools, gallon business units, renting party kitchen equipment, and the final effort is recruiting workers. The driving factors in managing BUMDes are support from the government, community involvement, and natural resources and local potential. The implications of community economic empowerment through BUMDes are increasing local economic income or original village income and opening up employment opportunities for some of the Sipan village community. With efforts to empower the community's economy through BUMDes, it is hoped that it can further improve the village and community economy.  

This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ratio of repeat customers to new customers, and market share. The dependent variable in this research is the financial KPI, which is measured using three indicators: Gross Profit Margin, Net Profit Margin, and Current Assets. The results prove that: (1) BUMDes personnel performance has a positive and significant effect on financial KPIs; (2) BUMDes personnel performance has a positive and significant effect on non-financial KPIs; (3) financial KPIs have a positive and significant effect on financial KPIs; and (4) non-financial KPIs fully mediate the influence of BUMDes personnel performance on financial KPIs. The findings of this research strengthen stewardship theory and the balanced scorecard approach. Therefore, it is hoped that the follow-up to the results of this research will provide important insights for BUMDes managers in Bengkulu Province in designing strategies to improve organizational performance.

Rozi.This study aims to describe the role of village-owned enterprises in developing small businesses in Pelajau Village, Banyuasin III District, Banyuasin Regency. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results of the study indicate that the establishment of a Village-Owned Enterprise has the aim of improving the village economy, optimizing village assets so that they are useful for village welfare, increasing community efforts in managing the village's economic potential through SMEs In this case Pelajau Village Owned Enterprises have human resources that are quite good and facilities that are quite supportive, it's just how the implementation process will determine the success of each program to be implemented. With the existence of sufficient human resources and supported by village facilities and infrastructure, it is expected to be able to explore the economic potential of pelajau villages through BUMDes. With the commitment and quality of BUMDes management in collaboration with the community, of course, the hope to build the needed job opportunities will be realized through the development of village potential and creative economic activities in Pelajau Village. The implementation of the Village-Owned Enterprise program also involves other parties, namely other community institutions, especially those in Pelajau Village and organizations that are included in the activities of Village-Owned Enterprises and the community in general.

This researcher aims to explain the management of BUMDES in Rantau Badak Village, West Tanjung Jabung Regency and the management of BUMDES from an Islamic economic perspective. This researcher uses a qualitative method, data collection techniques are obtained from observation, interviews and documentation related to this research. In this study, the researcher conducted interviews with the village head, the head of BUMDES and one of the people in Rantau Badak Village. Based on the results of the research that has been conducted by the researcher, it can be concluded that the types of businesses studied are two types of businesses, namely drinking water depots and tent rentals. Both types of businesses are managed by BUMDES Rantau Badak Village. In the management of BUMDES, it has been able to improve the community's economy, for example by opening up employment opportunities, training community skills and expertise, but the error lies in the lack of public awareness because they do not utilize the facilities available at BUMDES. Then the management of BUMDES from an Islamic economic perspective in Rantau Badak Village has moved towards sharia, namely in the tent rental business and drinking water depot business because it is ta'awun which means helping each other and which is not sharia, namely in Brilink because it contains usury, and BUMDES has moved towards sharia

Penelitian ini bertujuan untuk menganalisis peran Badan Usaha Milik Desa dalam Mengembangkan Usaha Kecil Menengah di Kelurahan Kemang Tanduk Kecamatan Rambang Kapak Tengah Kota Prabumulih. Penelitian menggunakan metode kualitatif dengan teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa salah satu peran BUMDes adalah menjadikan kebijakan-kebijakan yang terkait dengan BUMDes sebagai pedoman dalam menjalankan setiap kegiatan dan program yang terkait dengan tujuan dari BUMDes itu sendiri, sehingga tanpa adanya kebijakan maka BUMDes itu sendiri tidak dapat berjalan dengan baik. BUMDes Kemang Tanduk dalam menyusun strateginya untuk memaksimalkan setiap program BUMDes yang akan dijalankan yaitu melihat dan memastikan apa saja yang menjadi kebutuhan masyarakat, kemudian melihat potensi apa saja yang dapat digali dan disesuaikan dengan sumber daya yang ada. Tentunya harapan untuk membangun lapangan pekerjaan yang dibutuhkan akan terwujud dan tentunya komunikasi serta koordinasi yang dilakukan oleh BUMDes dengan Lembaga Desa dan masyarakat. Dalam pelaksanaan program Badan Usaha Milik Desa ini juga melibatkan pihak lain yaitu lembaga masyarakat lainnya khususnya yang ada di Desa Kemang Tanduk dan organisasi-organisasi yang tergabung dalam kegiatan Badan Usaha Milik Desa serta masyarakat pada umumnya sebagai solusi dan pemecah masalah bagi perekonomian Desa Kemang Tanduk. Masyarakat selalu mendukung setiap program yang dibuat oleh pemerintah desa, namun mereka menyayangkan apabila program tersebut tidak terlaksana dengan baik dan tersosialisasi dengan baik, sehingga masyarakat terkadang tidak mengetahui program apa saja yang telah dibuat oleh pemerintah desa. Faktor penghambatnya yaitu masyarakat Desa Kemang Tanduk masih kurang pengetahuannya mengenai program BUMDes dan belum mampu berinovasi serta lebih kreatif dalam memanfaatkan program BUMDes itu sendiri.

The existence of Village-Owned Enterprises managed by the Village Government and the community will provide positive value for Village Original Income and provide employment opportunities for the community. This research aims to describe the potential of villages through Village-Owned Enterprises as an effort to increase Village Original Income. This research uses a qualitative descriptive method by collecting data through interviews, observation and documentation. The results of this research show that in forming BUMDes the Village Government looks at the potential of existing villages, the aim is to build BMUDes so that it can increase PADes. The Village Government innovates and develops BUMDes facilities, the aim of which is to attract the attention of visitors who stop by BUMDes Kedai Padi-Padi. The Village Government also collaborates with various partners, including the District Government, BPD, Sampang Regency Community and Village Empowerment Service (DPMD), and village communities. This was done to ask for input and suggestions in managing BUMDes. Furthermore, the management of BUMDes cannot be separated from the role of BPD, where apart from carrying out supervision, BPD also plays an important role in ratifying the formation of BUMDes together with the Village Government. It is hoped that the results of this research will provide benefits, especially to BUMDes administrators and the Village Government, so that they continue to innovate in managing BUMDes with the aim of increasing Village Original Income.

Village-Owned Enterprises are institutions that operate in the field of managing village economic resources which aim to optimize village assets, improve community businesses and increase village income. This increasingly narrow agricultural area has caused the people of Batu Belanak Village to complain because some of their harvests have failed, such as coconuts, the quality of the coconut harvest is not good so it is not suitable for sale and consumption by the local community. This research method uses qualitative research. The data collection technique is using interviews and documentation. There are 4 indicators according to Siagian's role theory (2000:142-150), namely Stabilizer, Innovator, Pioneer and Modernizer. The results of this research show that the role as a stabilizer for the sale of electricity tokens and telephone credit, cattle fattening is one of the BUMDes programs that is running in Batu Belanak Village, the need for cattle, especially Midai Island, the price of sacrificial cattle is too high and the cows that come out will get big profits, fishing gear for Village BUMDes fishermen Batu Belanak provides credit for goods. BUMDes provides credit for goods in installments. The role of BUMDes innovator in Batu Belanak Village will be to create a household credit program. The government's role as a pioneer is to first implement innovation to build cooperation with the community in terms of advancing the village. Role as a modernizer from traditional to modern conditions.

The establishment of Village-Owned Enterprises is a way to innovate in improving village development, especially in the economic sektor. The reality is that many villages are not ready to manage and even develop BUMDes. This research aims to find out how the development strategy carried out by BUMDes Mitra Karya Sejahtera as one of the BUMDes with developing status in Bintan Regency. The type of research used is descriptive research with a qualitative approach. Then the data collection technique was carried out by interview, documentation and observation.The results show that this BUMDes does not have a clear mechanism in identifying problems, and problems are often handled traditionally through deliberation. The main obstacles in the development of BUMDes business units include the impact of the Covid-19 pandemik, limited capital, and less strategic business locations. While development strategies such as legal entity registration and organizing events have been proposed, implementation has not been optimal. BUMDes have made efforts to realize the strategies, including capital strengthening, HR training, and expansion of business units. However, the impact of these efforts is still not maximized due to limitations in implementation and unsustainable activities. Effective monitoring and evaluation have also not been implemented, given that evaluations are conducted informally and unscheduled.

This research aims to find out: (1) The implementation of the BUMDES program in improving the economy when viewed from regional regulation number 15 of 2019 in Jogosatru Village, Sukodono District, Sidoarjo Regency. (2) Knowing the role of BUMDES in improving the economy when viewed from regional regulation number 15 of 2019 in Jogosatru Village, Sukodono District, Sidoarjo Regency. The research method used is a case study with qualitative methods. The informants in this research were the village head, village secretary, village treasurer, Bumdes administrators, and representatives of the general Bumdes community. The research results show that the Jogosatru Village-Owned Enterprise (Bumdes) has succeeded in having an impact on improving the village community's economy through renting shops for business and opening job vacancies for business actors and increasing the PAD of Jogosatru village.

This research tries to test whether transformational leadership style, competence and teamwork partially or simultaneously have an influence on the performance of BUMDes employees in Gemilang Village Ketajen Gedangan Sidoarjo. The sample of respondents in this research was 41 people. The data collection method used was through distributing questionnaires. Multiple linear regression analysis is a technique used to analyze data. These findings explain that there is a partially significant relationship between the transformational leadership style variable and employee performance, the competency variable and employee performance, and the teamwork variable. Employee performance is influenced by the variables of transformational leadership style, competence, and teamwork simultaneously. Furthermore, looking at the analysis of the R2 coefficient of determination, the R2 value (or R square) has an influence of 49.8%, and the remaining 51.2% is influenced by other variables.

Innovation is a research, development and engineering activity carried out with the aim of developing practical applications of new scientific values ​​and contexts or by applying existing science and technology in products or processes. Village-Owned Enterprises are institutions formed by the village government and the community manages these institutions based on the needs and economy of the village. The lack of optimal development of BUMDes business units causes quite large losses, partly due to the lack of cooperation carried out by the Village Government and BUMDes which then results in many tourist units being abandoned. ​This research is a descriptive study with a qualitative approach. The data in this research consists of primary data and secondary data. The informants in this research were 7 people, data collection techniques were through observation, interviews and documentation. Data management/data analysis techniques through data reduction, data presentation, drawing or drawing conclusions. ​In the interview results from the BUMDes Director, there was a decline in income, but not every year. The aim of this research is that it is hoped that BUMDes will have a big influence and be able to help develop the community's economy through the BUMDes business unit "Putra Mandiri" in Panggang Village so that it runs optimally. The results of the evaluation require training for BUMDes managers and their communities so that the development of BUMDes business units can run optimally.  

Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.

This research examines the development of the Telaga Pelemwatu Tourism Village through BUMDes in Pelemwatu Village, Gresik Regency. Using descriptive qualitative methods, this research analyzes tourism development based on six indicators: Attraction, Accessibility, Facilities, Lodging, Activities and Supporting Services. The research results show that the development of this tourist village has been effective in attracting tourists with its unique appeal, but still faces challenges in terms of accessibility and infrastructure. Even though it has succeeded in improving the welfare of local communities and preserving culture and the environment, improvements are still needed in several aspects such as promotion, maintenance of facilities and improvement of supporting services. This research concludes that the development strategy for the Telaga Pelemwatu Tourism Village can be used as a model for the development of other tourist villages in Indonesia, noting that there is a need for continuous improvement to meet visitor needs and ensure long-term sustainability.              

This research examines the role of Village-Owned Enterprises (BUMDes) in improving the economy and developing society in Laut Dendang Village, with the ultimate goal of achieving independent village status. Using a qualitative method with a case study approach, this research analyzes the contribution of BUMDes in creating jobs, increasing people's income, and facilitating access to resources and training. The research results show that the existence of BUMDes has had a significant positive impact on local economic growth, increasing community skills, and strengthening village institutional capacity. BUMDes plays a role as a catalyst in the process of village economic empowerment, which ultimately helps Laut Dendang Village move towards independence. However, this research also identifies challenges faced, including limited capital and government support, which need to be overcome to optimize the role of BUMDes. These findings provide insight for the government and other stakeholders in designing more effective policies and strategies for village development through BUMDes.

The purpose of this study is to analyze the important role of village heads in achieving sustainable village development in Indonesia. The study employs a qualitative research approach, utilizing a literature review method to explore and synthesize various studies, articles, journals, and reports related to the village heads' roles. The data collection was conducted through a systematic literature search using relevant keywords such as "village head role," "sustainable village development," "community participation," "local resource management," "village-owned enterprises (BUMDes)," and "SDGs in villages." The gathered data were then analyzed using thematic analysis to identify key themes related to the village heads' roles in managing development, encouraging community participation, and implementing sustainable development policies. The study concludes that village heads play a multifaceted role in planning and managing village development, facilitating community participation, and ensuring transparent and accountable management of village funds. However, challenges remain, particularly in terms of corruption risks and equitable community participation. The findings emphasize the need for improved capacity building for village heads and stronger support from the government to achieve sustainable development goals at the village level.    

This community service article aims to optimize and revitalize the various tourism potentials of Mojogebang village, especially the potential for community-based tourism to improve the economy of village residents. The efforts made are through formal outreach as well as ongoing direct approaches and guidance to village residents in realizing Mojogebang village as a community-based tourism village. Our findings in the field are that there are several tourism potentials that have not been explored and have not received optimal attention from policy makers, namely the local government. By involving Bumdes and Pokdarwis as well as the private sector and the wider community who are concerned about tourism potential, we are trying to involve active community participation to jointly realize the optimization and revitalization of village potential that has not been explored and touched by community creativity. The result of this community service is the emergence of awareness from all parties about the importance of exploring tourism potential in the village, and realizing it in concrete form regarding various superior village tourism which is able to make Mojogebang village one of the tourist village destinations.