ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (Studi pada BUMDes Kencana Desa Padalembara Kec. Poso Pesisir Selatan Kab. Poso)

Abstract

The village is one of the main representatives of the state, which is able to achieve the real goals that the state wants to achieve in order to achieve its development goals. namely through the formation of BUMdes according to Permendagi Number 39 of 2010 concerning BUMdes: "To increase the possibility of financing village government in government. This study aims to analyze the financial management of the Kencana Village-Owned Enterprise (BUMDes) located in Padalembara Village, Poso Pesisir Selatan District, Poso Regency. BUMDes is one of the important instruments in improving the village economy through the management of assets and resources owned by the village. This study uses a qualitative descriptive method with a case study approach. Data were obtained through in-depth interviews, direct observation, and documentation studies. The results of the study indicate that the financial management of BUMDes Kencana is carried out based on the principles of transparency, accountability, and community participation. However, there are obstacles in terms of limited capital participation from the village due to the priority of physical development. However, BUMDes Kencana has succeeded in contributing to the Village Original Income (PADes), which supports village development. This study provides recommendations to improve the effectiveness of BUMDes financial management by strengthening the capacity of managers and increasing community participation in monitoring and evaluation.

Keywords: BUMDes, Financial Management