PEMETAAN KINERJA BUM DESA DI EKS KARESIDENAN SURAKARTA: ANALISIS KERNEL DENSITY DAN BUFFER ZONE - Cahyaningrum, Adhilia Mega; Gravitiani, Evi; Mulyanto, Mulyanto (Fakultas Ekonomi dan Bisnis Universitas Udayana, 2026)
Sebanyak 60.941 Badan Usaha Milik Desa (BUM Desa) telah didirikan di Indonesia hingga tahun 2023. Sebagian besar di antaranya belum optimal mendukung Pendapatan Asli Desa (PADes), yang memunculkan pertanyaan mengenai efektivitasnya sebagai instrumen pembangunan desa. Penelitian ini bertujuan memetakan kinerja keuangan BUM Desa berdasarkan kontribusi keuntungannya terhadap PADes di kawasan Eks Karesidenan Surakarta menggunakan analisis spasial berbasis Geographic Information System (GIS) dengan pendekatan Kernel Density Estimation (KDE) dan Buffer Zone Analysis. Data sekunder dari 1.411 desa di enam kabupaten dianalisis secara deskriptif kualitatif. Hasilnya menunjukkan mayoritas BUM Desa belum berkontribusi signifikan ke PADes, dengan 957 desa mencatat kontribusi nol. Kabupaten Klaten menonjol sebagai klaster kinerja tinggi, terutama BUM Desa dengan sektor pariwisata. Analisis zona buffer mengidentifikasi 175 desa di sekitar BUM Desa berkinerja tinggi yang berpotensi mendapat efek limpahan (spillover effect). Temuan ini menegaskan pentingnya kebijakan pengembangan BUM Desa berbasis potensi lokal dan pendekatan spasial agar manfaatnya lebih merata. Penelitian ini diharapkan menjadi rujukan pengambilan kebijakan pembangunan desa berbasis bukti (evidence-based policy). A total of 60,941 Village-Owned Enterprises (VoE) have been established in Indonesia as of 2023. However, most of them have not yet optimally supported Village Original Income (PADes), which raises questions about their effectiveness as instruments for rural development. This study aims to map the financial performance of VoE based on their contribution to PADes in the Eks Karesidenan Surakarta region using a spatial analysis approach based on Geographic Information System (GIS) with Kernel Density Estimation (KDE) and Buffer Zone Analysis. Secondary data from 1,411 villages across six regencies were analyzed in a qualitative descriptive manner. The results show that the majority of VoE have not made significant contributions to PADes, with 957 villages recording zero contribution. Klaten Regency stands out as a high-performance cluster, especially for VoE in the tourism sector. The buffer zone analysis identified 175 villages surrounding high-performing VoE with the potential to benefit from spillover effects. These findings emphasize the need for VoE development policies that are based on local potential and spatial approaches to ensure more equitable benefits. This study is expected to serve as a reference for formulating evidence-based rural development policies.