MANAGEMENT AND DEVELOPMENT MODEL OF VILLAGE-OWNED ENTERPRISES IN ISLAMIC ECONOMIC STUDIES - Adlan, Muhamad Aqim (An-Nisbah: Jurnal Ekonomi Syariah, 2024)
Abstrak: Kajian ini bertujuan untuk merumuskan model ideal pengelolaan dan pengembangan Badan Usaha Milik Desa (BUMDes) berbasis ekonomi Islam. Hal ini didasarkan adanya amanat Undang-Undang untuk membangun perekonomian desa melalui institusi BUMDes, namun selama ini eksistensi BUMDes belum berjalan sesuai dengan harapan dan hanya terkesan sebagai lembaga politik ekonomi di tingkat pemerintah desa. Padahal, pemerintah dan masyakat desa memiliki beban berat untuk menjalankan BUMDes di tengah masyarakat desa dalam rangka memberikan pengembangan di sektor perekonomian. Dalam ekonomi Islam, pengelolaan dan pengembangan BUMDes memiliki esensi pada terealisasinya nilai kesejahteraan, keadilan, dan pemerataan. Kajian ini merupakan kajian kualitatif melalui studi lapangan dari data observasi, wawancara, dan dokumentasi dengan metode deskriptif dan content analysis sebagai metode paparan dan analisis data. Temuan dalam kajian ini menunjukkan bahwa pengelolaan dan pengembangan BUMDes di lapangan masih mengedepankan pola pengelolaan berbasis lokalitas, metode pengembangan konvensional dan terlihat belum maksimalnya sinergisitas para stakeholder di tingkat desa. Sementara ekonomi Islam melalui esensi tujuan syariat (maqashid syari’ah) dapat dijadikan landasan dalam pengelolaan dan pengembangan BUMDes. Kata kunci: Ekonomi Islam, BUMDes, Maqashid Syari’ah. Abstract: This study aims to formulate an ideal model of management and development of Village-Owned Enterprises (BUMDes) based on Islamic economics. This is based on the mandate of the Law to develop the village economy through the BUMDes institution, but so far the existence of BUMDes has not run as expected and only seems to be a political economic institution at the village government level. In fact, the government and village community have a heavy burden to run BUMDes in the middle of the village community in order to provide development in the economic sector. In Islamic economics, the management and development of BUMDes has the essence of realising the values of welfare, justice and equity. This study is a qualitative study through field studies from observation, interview, and documentation data with descriptive methods and content analysis as methods of data exposure and analysis. The findings in this study show that the management and development of BUMDes in the field still prioritise locality-based management patterns, conventional development methods and there is no maximum synergy of stakeholders at the village level. Meanwhile, Islamic economics through the essence of sharia objectives (maqashid shari'ah) can be used as a foundation in the management and development of BUMDes. Keywords: Islamic Economics, BUMDes, Maqashid Shari’ah.