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Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Sani Latifatul Khilmina; Dita Karina Putri; Nurul Hakim

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the traces of acculturation between Islam and local culture in Margorejo Village, Kerek District, Tuban Regency. The research is based on the understanding that the spread of Islam in Indonesia occurred peacefully, persuasively, and adaptively, allowing Islamic teachings to interact harmoniously with local traditions without eliminating existing cultural identities. This process produced forms of religious culture that combine Islamic values with local customs and continue to be preserved by the community. The study employed a qualitative descriptive approach. Data were collected through observation, interviews with religious leaders, community leaders, and local residents, as well as documentation of religious and social traditions. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The findings show that acculturation is reflected in the tradition of pilgrimage to the tomb of Sheikh Ahmad Subaqir or Mbah Mboja, who is regarded as an important figure in spreading Islam in the region. The pilgrimage serves not only as a spiritual activity but also as a means of strengthening social solidarity. Another form of acculturation appears in the “sedekah bumi” or “manganan” tradition, which expresses gratitude for agricultural harvests and community welfare. The study concludes that Islam and local culture in Margorejo coexist harmoniously and contribute to strengthening religiosity, social solidarity, and cultural preservation.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Nurochman Nurochman; Andi M. Faisal Bakti

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Waqf is one of the instruments of Islamic economics that holds great potential for improving community welfare and promoting sustainable socioeconomic development. However, this potential has not been fully realized due to low public participation in waqf. This situation indicates that messages and education regarding waqf have not been effectively communicated to the general public. This study aims to analyze how the distribution, promotion, and advertising of waqf messages are conducted to the public through a case study of the Indonesian Waqf Board in South Tangerang City. The method used is a descriptive qualitative approach with a constructivist paradigm. Data collection was conducted through interviews, observations, documentation, and literature review to obtain a comprehensive picture of the waqf communication strategies implemented. The results of the study indicate that the distribution of waqf messages is still limited to seminars, workshops, and incidental activities, resulting in uneven information reach. Waqf promotion has also not been conducted consistently and remains conventional, while the use of digital advertising and social media has not been maximized. The main obstacles faced include low public literacy regarding waqf, a lack of professionalism among waqf administrators, and minimal public trust in waqf management. This study concludes that the development of waqf requires modern communication strategies through the digitization of messages, consistent promotion, increased institutional transparency, and intensive use of social media in order to significantly increase public participation in waqf.

Husna, Rizky Wirdatul; Rinaldi, Yanis; Yusri , Yusri

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

Novita Efendi; Annisa Annisa; Dhita Salsabila; Rahmat Pambudi; Naja Klaudia +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity aims to describe the process and impact of the UMKM-Based Sepak Takraw Tournament for all of West Sumatra (Piala Limkos Sedunia) held in Nagari Sikucur, V Koto Kampung Dalam District, Padang Pariaman Regency, West Sumatra, as part of the Regular KKN Program of Universitas Negeri Padang for the January–February 2026 period. The method used is participatory action research with a qualitative descriptive approach. Activities were carried out for 30 days (January 9–February 8, 2026), involving 32 teams from 19 districts/cities across West Sumatra and hundreds of local UMKM actors. KKN students served as media partners, live streaming hosts on social media, and documentation committees. Results indicate that the tournament successfully stimulated the local economy with significant financial turnover through a 14-day UMKM bazaar, increased promotion of traditional sepak takraw sports, and strengthened social cohesion among nagari residents. The activity also contributed as an athlete development platform ahead of the West Sumatra Provincial Sports Week (PORPROV) 2028. The integration of sport events with UMKM empowerment has proven to be an effective strategy for improving rural community welfare.

Telsa Paputungan; Irawaty Igirisa; Rahmatia Pakaya

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

Arsita, Three; Komariyati Komariyati; Nugraha, Aditya

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

Rosna Yuherlina Siahaan

This research investigates climate change adaptation frameworks for Indonesian port infrastructure and workforce safety through integrated risk management approaches addressing physical facility resilience and human resource protection. Through qualitative analysis involving 37 stakeholders including port authorities, terminal operators, marine engineers, climate scientists, occupational health specialists, and port workers, this study examines how climate threats including sea level rise, extreme weather, flooding, and heat stress affect both port operations and worker safety requiring coordinated adaptation strategies. Results demonstrate that integrated frameworks can reduce climate-related operational disruptions by 50-70%, decrease worker heat illness by 60-80%, improve emergency response effectiveness by 55-75%, and enhance infrastructure resilience by 45-65% when combining physical hardening with workforce protection measures. Key challenges include immediate infrastructure damage (ports already experiencing 3-8 annual flooding shutdowns), worker heat illness epidemic (150+ cases in 2023 with 300% increase), investment decision urgency ($15-25 billion infrastructure commitments 2024-2030), and organizational coordination across fragmented stakeholders. Findings reveal that successful climate adaptation requires holistic sociotechnical approaches treating ports as integrated human-infrastructure systems where worker safety and facility resilience prove inseparable, supporting Indonesia's maritime economic security and coastal community welfare through comprehensive climate risk management.

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

Purnama Ramadani Silalahi; Dio Sanda; Bayu Andika; Masleni Nasution; Afsah Sandy Tarigan

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity that is used routinely, so demand tends to be sustainable. Therefore, a SWOT analysis was used to provide sustainability recommendations for this business. The methods used included service learning (SL) with a Participatory Action Research (PAR) approach to ensure active participant involvement and the program's alignment with the community's real needs. The results showed that the initial impact of this Community Service Program (PKM) activity was evident in the production of marketable products and the opening of new business opportunities, which directly contributed to the diversification of income sources and increased family economic independence. Furthermore, the application of SWOT analysis proved effective as a tool in formulating sustainability strategies for the micro-enterprises being developed.

M.Fhedry Chandriyadi; Nuzli Rhamadhani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The policy of increasing fuel prices is a strategic public policy that has broad implications for the lives of people in Indonesia. Fuel plays an important role in supporting economic activity, distribution of goods, and social mobility. This article aims to analyze the impact of the fuel price increase policy on public interests by emphasizing the current context in Indonesia and the empirical realities that arise in society. This study uses a qualitative approach through literature review and policy analysis. The results of the study show that the increase in fuel prices has a direct impact on the increase in the cost of living, a decline in people's purchasing power, and the emergence of social pressure, especially among low-income groups. Although the government views this policy as a rational step to maintain fiscal stability and the sustainability of energy subsidies, compensation and social protection policies remain key factors in ensuring that the public interest and the goal of community welfare are maintained.

Muhammad Iqbal; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

Harmen Harmen; Taufik Al Ikhwan; Riswan Rambe

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Sri Ayuningsih Doni; Rustam Tohopi; Yacob Noho Nani

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This student aims to determine how BPNT contributes community in Sipatana District, Gorontalo City. Method used is qualitative findings show that the implementation of BPNT in Sipatana District, particularly in Molosipat U and Tanggikiki sub-districts, has been carried out in accordance with the statutory regulations of 2019 regarding the indicators of power distribution and actor strategies, without any personal intervention in determining beneficiary eligibility. Regarding the characteristics of the implementing institutions, coordination among agencies from the district level to RT/RW has run well and has been conducted transparently and participatively to ensure that the assistance is well-targeted. However, on the indicators of implementer compliance and responsiveness, several obstacles are still found such as delays in disbursement, a lack of direct socialization to the community, and slow responses from the sub-district office in handling complaints from beneficiary families (KPM). These conditions lead to a lack of optimal understanding among beneficiaries regarding the mechanism of aid distribution. Additionally, the impact of BPNT on improving beneficiary welfare remains consumptive in nature and has not fully encouraged economic independence among poor households. Therefore, improvements in service effectiveness, two-way communication, and periodic evaluation are required to enhance BPNT’s contribution in reducing poverty rates and achieving sustainable community welfare.

Farhatuz Zahra; Agnia Mumtaza; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to identify the personal branding strategy implemented by Nusaibah Jazuli, a PKS faction member of the South Tangerang City Regional People's Representative Council (DPRD), in building a positive image during the 2024 Election campaign. The advancement of social media has transformed how politicians build and manage their self-image, making a strong personal brand a crucial tool for young politicians to achieve credibility and differentiation amid fierce competition. Employing a qualitative descriptive method, the study analyzes Nusaibah's approach using the Personal Branding Pyramid framework (determine who you are, determine what you do, position yourself, and manage your brand). The findings indicate that this strategy successfully built her reputation and credibility. This success is underpinned by the "Determine Who You Are" commitment, exemplified by donating her entire salary to community welfare. The "Determine What You Do" strategy is reinforced by tangible actions, including distributing 1,000 basic necessity packages and advocating for school bus services. Furthermore, she applied "Position Yourself" as a humble, people-oriented leader who is highly responsive to citizens' concerns, presenting herself as an equal to the community. Finally, "Manage Your Brand" involves consistent and continuous image maintenance. Overall, Nusaibah's ability to engage in relatable political communication successfully won public support and enhanced her reputation.

Yunita Making; Siltia Murti; Rasti Kristanti Daramena; Vallentiasafita Tutu Sari; Martinus Budiantara +2 more

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

: The empowerment of micro, small, and medium enterprises (MSMEs) plays a crucial role in strengthening local economic resilience, increasing community welfare, and enhancing competitiveness in the digital era. This international community service program focuses on developing the Kedung Aren Banana Chips MSME through the implementation of product-based QR Codes as a digital marketing tool. The program aims to improve digital literacy, strengthen branding, and expand market reach, particularly toward potential international consumers. The activities conducted include training on QR Code creation, guidance on integrating digital information into product packaging, monitoring marketing practices, and evaluating the program’s effectiveness. Feedback from Malaysian partners and participants indicates that optimizing QR Codes with dynamic and informative digital content significantly enhances market accessibility, consumer trust, and promotional effectiveness. The program generates positive economic impacts through increased sales potential, social benefits through improved human resource capabilities, and environmental benefits by reducing the use of printed promotional materials. Overall, the program provides a sustainable foundation for MSME modernization and positions Kedung Aren banana chip products to compete more effectively in both domestic and global markets.

Syafran Nurrahman; Aep Saefullah; M.Tafsiruddin; Tohiroh Tohiroh; Sitti Aliyah Azzahra +3 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Sutono Sutono; Ayu Rosalia Indah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

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.