Authors : Al Fadhir; T. Saiful Bahri; Suyanti Kasimin

Volume/Issue : Volume 11 - 2026, Issue 1 - January

Google Scholar : https://tinyurl.com/y5khnt2d

Scribd : https://tinyurl.com/mrhrm888

DOI : https://doi.org/10.38124/ijisrt/26jan728

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study aims to identify the obstacles encountered in the management of Village-Owned Enterprises (Badan Usaha Milik Desa or BUMDes) and to analyse the strategies applicable for increasing Village Own-Source Revenue (Pendapatan Asli Desa or PADes) in Gampong Meunasah Balee, Lhoknga District, Aceh Besar Regency. This research employs a descriptive qualitative approach with a survey method. Data were collected from 30 respondents, comprising village officials, BUMDes administrators, and community members utilising BUMDes services, through interviews, questionnaires, and documentation. The data analysis includes descriptive analysis to depict the condition of BUMDes management and SWOT analysis to formulate appropriate development strategies based on internal and external factors. The results indicate that BUMDes management continues to face various obstacles, including limited human resources, capital constraints, low community participation, and weak management and supervisory systems. Based on the SWOT analysis, several strategic alternatives were derived to optimise the role of BUMDes in increasing PADes. These include strengthening institutional capacity, enhancing administrator competence, optimising village business potential, and strengthening cooperation and stakeholder support. This study is expected to contribute to the development of policies and management practices for BUMDes as a strategic instrument in enhancing village economic independence and Village Own- Source Revenue.

Keywords : BUMDes; Village Own-Source Revenue (PADes); Development Strategy; SWOT Analysis.

References :

1. Kementerian Dalam Negeri Republik Indonesia. (2010). Peraturan Menteri Dalam Negeri Nomor 39 Tahun 2010 tentang Badan Usaha Milik Desa. Jakarta: Berita Negara Republik Indonesia Tahun 2010 Nomor 316.
2. Pemerintah Republik Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa. Jakarta: Lembaran Negara Republik Indonesia Tahun 2021 Nomor 21.
3. Jamaluddin, Y., Sumaryana, A., Rusli, B., & Buchari, R. A. (2018). Analisis Dampak Pengelolaan dan Penggunaan Dana Desa terhadap Pembangunan Daerah. JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area, 6(1), 14.
4. Firmansyah, D., Susetyo, D. P., & Sumira, M. (2020). Dampak Dana Desa Terhadap Pembangunan Desa dan Pemberdayaan Masyarakat Desa pada Cibitung Kecamatan Sagaranten Kabupaten Sukabumi. Jurnal Akuntansi Berkelanjutan Indonesia, 3(2), 168–181.
5. Eko, S. (2020). Membangun Desa Melalui BUMDes. Pustaka Desa.
6. Livia, F. (2023). Implementasi Dana Desa Dalam Pemberdayaan Masyarakat Desa Terbanggi Ilir Kecamatan Bandar Mataram Kabupaten Lampung Tengah Ditinjau Dari Persepektif Ekonomi Islam. UIN Raden Intan Lampung.
7. Kuncoro, M. (2004). Otonomi dan Pembangunan Daerah: Reformasi, Perencanaan, Strategi, dan Peluang. Jakarta: Erlangga.
8. Hariadi, B. (2010). Sistem Pengendalian Manajemen. Malang: Bayumedia Publishing.
9. Sutaryo, & Mulyani, S. (2016). Akuntansi Desa dan Pengelolaan Keuangan Desa. Yogyakarta: Expert.
10. Anam, F. (2019). Strategi Pengembangan Badan Usaha Milik Desa (BUMDes) Dalam Peningkatan Pendapatan Asli Desa (PADes). Jurnal Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, 6(1), 35-42.
11. Mawardi, M. K. (2017). Perencanaan Pembangunan Desa Berbasis Potensi Lokal: Strategi dan Implementasi. Malang: UB Press.
12. Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
13. Ridlwan, Z. (2014). Urgensi Badan Usaha Milik Desa (BUMDes) dalam pembangunan perekonomian desa. Fiat Justisia Journal of Law, 8(3), 424-440.
14. Anggraeni, M. R. R. (2016). Peranan Badan Usaha Milik Desa (BUMDes) pada Kesejahteraan Masyarakat Desa Gunung Kidul. Modus, 28(2), 155–168. https://doi.org/10.24002/modus.v28i2.848
15. Rangkuti, F. (2015). Analisis SWOT: Teknik Membedah Kasus Bisnis. Jakarta: PT Gramedia Pustaka Utama.