<![CDATA[ABSTRACTThe birth of a Village-Owned Enterprise has a connection with efforts to improve the social welfare of the community, namely the increase of all living conditions and the occurrence of a social balance of society both physically and spiritually.The results showed that, the legal basis for the establishment of a Village-Owned Business Entity in Indramayu Regency refers to Law Number 6 of 2014 concerning Villages supported by the Village Minister Regulation Number 4 of 2015 regarding BUM Desa and later revealed in the Regional Regulation of Indramayu Regency Number 4 2016 concerning the Establishment and Management of Village-Owned Enterprises; The concept of empowerment in order to improve people's welfare, BUM Desa plays an essential role in it. The protection of society in the view of Islamic economics is not only measured only on matter but also non-material; Until 2017, in Indramayu Regency there were 299 Village-Owned Enterprises engaged in the trade, production and service sectors. Supported by available resources, including support from local governments, such as policies, funds, and operations; In the implementation of Village Owned Enterprises in Indramayu district, there were no significant problems. Nevertheless, several factors that hinder the management of Village-Owned Enterprises in Indramayu Regency include: inadequate village government policies, village social and political conditions and less effective coordination between commissioners and directors; Village-owned enterprises in Indramayu Regency make a positive contribution to improving the welfare of the Indramayu community, with the increase of income and purchasing power of the community both in the service sector, production and trade. Keywords: BUM Desa; Economy; Welfare, Society; Village ABSTRAK Lahirnya Badan Usaha Milik Desa memiliki keterkaitan dengan upaya meningkatkan kesejahteran sosial masyarakat, yaitu meningkatnya segala kondisi kehidupan dan terjadinya keseimbangan sosial masyarakat baik secara jasmani maupun rohani.Hasil penelitian menunjukan bahwa, dasar hukum berdirinya Badan Usaha Milik Desa di Kabupaten Indramayu mengacu pada Undang-Undang Nomor 6 Tahun 2014 Tentang Desa yang di dukung dengan Peraturan Menteri Desa Nomor 4 Tahun 2015 Tentang BUM Desa dan kemudian diturunkan pada Peraturan Daerah Kabupaten Indramayu Nomor 4 Tahun 2016 tentang Pendirian dan Pengelolaan Badan Usaha Milik Desa; Konsep pemberdayaan dalam rangka meningkatkan kesejahteraan masyarakat, BUM Desa berperan penting didalamnya. Kesejahterakan masyarakat dalam pandangan ekonomi Islam tidak hanya diukur hanya pada materi, tetapi juga non materi; Hingga 2017, di Kabupaten Indramayu terdapat 299 Badan Usaha Milik Desa yang bergerak pada sektor perdagangan, produksi dan jasa. Hal ini di dukung oleh sumber daya yang tersedia, termasuk di dalamnya dukungan dari pemerintah daerah, seperti kebijakan, dana dan operasional; Dalam implementasi Badan Usaha Milik Desa di kabupaten Indramayu, tidak terdapat problematika yang berarti. Meskipun demikian, beberapa faktor yang menghambat dalam pengelolaan Badan Usaha Milik Desa di Kabupaten Indramayu diantaranya: kebijakan pemerintah desa yang kurang tepat, kondisi sosial politik desa dan koordinasi antara komisaris dan direksi kurang efektif; Badan Usaha Milik Desa di Kabupaten Indramayu memberikan kontribusi positif bagai peningkatan kesejahteraan masyarakat Indramayu. Hal ini terlihat dari peningkatan pendapatan dan daya beli masyarakat baik pada sektor jasa, produksi maupauan perdagangan. Kata Kunci: BUM Desa; Ekonomi; Kesejahteraan; Masyarakat; Desa ]]>
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