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Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Astohar Astohar; Maualan Ihsan Yusufi Suyatno; Tri Sumiyanti; Selvi Okta Rosa

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of purposive sampling and cluster sampling, where the selected BUMDes represented each district and involved investors from the local community or community groups. Data were collected from BUMDes located in five districts within the Pati Residency, and the analysis was conducted using SMART PLS. The results indicate that cognitive bias has a direct and significant effect on community investment decisions as well as on reward-based investment balance. Furthermore, reward-based investment balance was found to have a direct effect on investment decisions. The findings also confirm that reward-based investment balance mediates the relationship between cognitive bias and investment decisions.

Agsustinus Mundus; Makdalena Selviina Irwanti Kwuta; Maria Kapu Fao; Fransiskus X. Roga; Krsitofel Tonggenai

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in improving community welfare in Tanarawa Village, Waiblama District, Sikka Regency, and to evaluate the implementation of BUMDes programs. Tanarawa Village has primary economic potential in the plantation and food crop sectors, managed largely by the community as farmers. BUMDes was established as an instrument for village economic empowerment with the aim of increasing Village Original Income (PAD), strengthening the local economy, and maximizing the utilization of natural resources and human resources. This study used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that BUMDes Tanarawa is still in the development stage, although it has been able to contribute to community welfare through the provision of basic necessities, training, outreach, and consultations related to business management. The success of BUMDes is influenced by government support, quality leadership, community participation, and transparent and accountable management. However, limited understanding by the community and village officials, as well as obstacles in implementing outreach, are inhibiting factors that need to be addressed. This study confirms that BUMDes plays a strategic role in local economic empowerment, improving community welfare, and equitable distribution of village economic growth.

Ahmad Syaickhu; Purwanto Purwanto

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

Novita Febrian; Yeni Fitria; Nur Afidah; Maratun Nafi’ah A.Z; Sinta Nur A.Z

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

Astuti Rangu; Adelbertus Umbu Janga; Paulus Mikku Ate

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Village-Owned Enterprises (BUMDes) are regulated in Article 1 Paragraph (6) of the Regulation of the Minister of Home Affairs Number 39 of 2010, which states that BUMDes is a business formed by the village government with its ownership and management involving the village government and the community. BUMDesa Kareka Nduku, although it functions as a village economic empowerment institution, faces a number of challenges in its operations. Some of the main problems faced are difficulties in recording agricultural assets and tools, as well as the insynchronization between stock records in warehouses and records in the treasurer, which leads to frequent shortages of fertilizer and insecticide stocks. In addition, the manual recording process for capital and business loans causes the creation of monthly reports to take a long time, even more than an hour, and there are often errors because officers have to check daily reports from various fields. This resulted in delays in making reports that should have been submitted by the BUMDes.

Fikri Alfan; Diah Syifaul A’yuni; Nadya Khoirun Nisa’

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

Imam Syafi’i; Sofia Tri Septiawati

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Implementation of Government Policy in Conducting Food Security Activities Through the Village-Owned Enterprises (Bumdes) Srikoyo Menongo. Data collection was carried out through interviews with the Director of the Village-Owned Enterprise, the Secretary of the Village-Owned Enterprise, and the Head of Menongo Village, Sukodadi District, Lamongan Regency.

Fridolan Adi Putra; Nasir Nasir; Abdul Halim

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The village government policy in managing BUMDes has not been running properly and there has not been much role of the village government in managing BUMDes Mentari Pagi. Therefore, the village government policy in managing BUMDes must be implemented properly and the village government must be directly involved or increase its role in fostering the management of BUMDes Mentari Pagi in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study aims to determine the village government policy in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency and to determine the role of the village government in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study uses a field research method with a qualitative descriptive analysis approach. The results of this study indicate that there is still a lack of community involvement in the management of BUMDes in Pocong Village. This is because the community is busy with their work individually and the village government is less open to BUMDes administrators in managing BUMDes and the role of the Pocong Village Government in managing BUMDes in this case the Pocong village government has not carried out its duties and authorities to the maximum extent possible. It can be seen from the answers from 7 people who were used as respondents, 100% answered poorly, thus the management of Pocong Village's business entity lacks transparency.

Novia Patrisia Metom; I Komang Arthana; Maria Indryani Hewe Tiwu

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

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.

Judika Juniarta Nainggolan; Maringan Sinambela; Martua Sihaloho; Liyus Waruwu; Harisan Boni Firmando

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

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.  

Rozi Rozi; Maulana Maulana; Alamsyah Alamsyah

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Ranti Khairunnisa; Usdeldi Usdeldi; G.W.I. Awal Habibah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Totok Trisaputro; Mega Nugraha; Sunarto Sunarto

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Faisol, Faisol; Nurul Qomariyah; Siti Maisaroh; Moh. Aminullah; Moh. Asif Syahru Romadhon

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.

Nur Izzati; Afrizal Afrizal; Eki Darmawan

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

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.

Riska Sulistyani; Afrizal Afrizal; Uly Sophia

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.

Budiyanti Budiyanti; Mita Nalsalisa Br Barus; Vadillah Raihto Hutasuhu; Elsy Nila Sari Situmeang; Rosni Rosni

Jurnal Bisnis Inovatif dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Ni Luh Gede Sujianingsih; Yanti Budiasih

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

The establishment of BUMDes basically aims to increase village productivity and ultimately improve the community's economy. The existence of BUMDes in villages, if managed well, can also contribute to a large increase in Village Original Income (PADes), including in Sanur Kaja village. However, the management of village funds for BUMDes in Sanur Kaja village has problems, namely competition between village-owned enterprises and customary-owned enterprises. This research generally aims to create a BUMDes management strategy in Sanur Kaja village so that it does not come into contact with business entities owned by traditional villages. This research use desciptive qualitative approach. Research data was collected using observation, interviews and documentation. From the research, it was found that, technically, the implementation of BUMDes policies in the formation aspect could be implemented well. This can be seen from the process of establishing BUMDes in Sanur Kaja village because administratively it has fulfilled the requirements in the applicable regulations. Factors that support the implementation of BUMDes policies include the size and objectives of the policy, resource support in the form of capital, communication between organizations, social conditions of the community and disposition. The factors that hinder the implementation of BUMDes policies are human resources, the absence of an appropriate strategy, and the character of the implementing agent.

Dafy Cahya Nugroho; Alfian Candra Ayuswantana

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

A logo is a medium for communicating values, goals, and creating an impression of professionalism from an institution. Meanwhile, standard logo graphic manuals are a medium for communicating values, goals, and creating an impression of professionalism from an institution. These two elements are interrelated and inseparable. This journal discusses visual identity design, especially logos and graphic manual standards for the Sukses Bersama Simpang Village-Owned Enterprise which is implemented in the Merdeka College Competency Program (PKKM). Village Development Students at the East Java "Veteran" National Development University, Visual Communication Design Study Program were assigned to create a new logo design and standard graphic manual for the business entity. This design was carried out by means of direct observation, interviews and data collection through SWOT analysis. The aim of this design is to facilitate the identification of the Sukses Bersama Simpang Village-Owned Enterprise, reflect the institution's values and mission, and improve its image and reputation. Benefits include providing an impression of professionalism, increasing trust, and creating a strong, consistent identity. This program is carried out with the aim of community service carried out in Simpang Village, Prambon District, Sidoarjo Regency