Abstrak: Pengabdian masyarakat dilaksanakan bersama mitra Badan Usaha Milik Desa (BUMDes) Wisata Pantai Desa Pitu Kecamatan Tobelo Tengah Kabupaten Halmahera Utara dengan tujuan a) meningkatkan tata kelola BUMDes yang lebih baik; b) meningkatkan pengetahuan badan pengerus BUMDes dan stakeholder terkait. Metode kegiatan pengabdian kepada masyarakat dilaksanakan sebagai berikut a) metode cerama Permendagri No. 111 Tahun 2014 Tentang Pedoman Teknis Peraturan di Desa; b) Praktik pembuatan peraturan desa tentang pungutan wisata pantai; c) Praktik pembuatan standard operasional prosedur; d) penataan administrasi BUMDes. Seluruh kegiatan pengabdian masyarakat turut berpartisipasi pengurus BUMDes, Pemerintah desa, BPD, pemilik warung dan stakeholder terkait. Hasil Program Kemitraan Masyarakat yang diperoleh Mitra BUMDes sebagai berikut; a) Tersedianya Peraturan Desa tentang Pungutan Wisata Pantai; b) Tersedia Standar Layanan Publik; c) Terciptanya tata kelola Administrasi Bumdes semakin mandiri.Abstract: Community service is carried out together with partners of the Village Owned Enterprises (BUMDes) Beach Tourism Pitu Village, Central Tobelo District, North Halmahera Regency with the aim a) improve better BUMD governance; b) increase the knowledge of the BUMDes management body and related stakeholders. The method of community service activities is carried out as follows: a) communicative method  at Permendagri no. 111 of 2014 concerning Technical Guidelines for Regulations in the Village; b) The practice of making village regulations regarding beach tourism levies; c) The practice of making standard operational procedures; d) set of BUMDes administration. All community service activities participated in the BUMDes management, village government, BPD, shop owners and related stakeholders. The results of the Community Partnership Program obtained by BUMDes Partners are as follows; a) The availability of Village Regulations concerning Beach Tourism Levies; b) Public Service Standards are available; c) The creation of Bumdes Administration governance is increasingly independent.
                        
                        
                        
                        
                            
                                Copyrights © 2020