I Putu Aristya Adi Wasita
Program Studi Akuntansi, Fakultas Bisnis dan Pariwisata, Universitas Dhyana Pura

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Pengembangan Kapasitas Sumber Daya Manusia Dalam Pengelolaan BUMDes Menuju Bisnis Berkelanjutan I Made Dwi Wira Ardana; Ni Luh Putu Sri Purnama Pradnyani; I Putu Aristya Adi Wasita; I Putu Steven Eka Putra
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 2 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.2.2026.177-191

Abstract

This study aims to analyze four strategic dimensions in the management of Village-Owned Enterprises (BUMDes), namely managerial competence, social entrepreneurship, technological adaptation, and village business sustainability. The research employs an interpretative qualitative approach, involving 15 informants consisting of village heads, BUMDes managers, village officials, and community partners in Punggul Village, Abiansemal District, Badung Regency. Data were collected through in-depth interviews, observations, and documentation to explore contextual understanding of the dynamics of BUMDes management. The findings indicate that managerial competence is a crucial aspect in strengthening BUMDes governance, particularly related to the ability to plan business activities, organize operational processes, prepare financial reports, and make data-driven decisions. Social entrepreneurship was found to be a key driver of community participation and the creation of socio-economic value. Technological adaptation, measured through the level of digitalization and use of village information systems, serves as an essential factor for efficiency and transparency, although its implementation still faces challenges such as low digital literacy, resistance to innovation, and limited internet infrastructure. The dimension of village business sustainability has developed through business practices that consider economic, social, and environmental aspects, although their implementation remains partial and is not yet supported by consistent institutional policies. Overall, this study finds that synergy between human resource capacity building, technological innovation, and commitment to sustainability forms an essential foundation for transforming BUMDes into an inclusive, competitive, and sustainable village business model.