Journal of Authentic Research
Vol. 4 No. 2 (2025): December

Peran Administrasi dalam Tata Kelola Badan Usaha Milik Desa (BUMDes) di Desa Tajungsari

Anggraeni, Renita Anggi (Unknown)
Oktarina, Nina (Unknown)



Article Info

Publish Date
08 Dec 2025

Abstract

Badan Usaha Milik Desa (BUMDes) adalah instrumen vital bagi pengembangan ekonomi desa yang keberhasilannya tergantung pada manajemen administrasi yang baik. Penelitian terdahulu umumnya terfokus pada kinerja ekonomi dan keuangan makro, sehingga terdapat kesenjangan dalam pemahaman mendalam mengenai fondasi operasional BUMDes, yaitu sistem administrasi internal dan tata kelola. Penelitian ini bertujuan menganalisis peran administrasi BUMDes Tajungsari, mengidentifikasi masalah, dan mengeksplorasi upaya peningkatannya. Metode kualitatif deskriptif digunakan melalui wawancara mendalam terhadap empat informan kunci (Kepala Desa, Ketua, Sekretaris, dan Bendahara). Temuan utama menunjukkan administrasi berperan kunci dalam pencatatan transaksi keempat unit usaha dan pelaporan berkala. Namun, tantangan utama yang ditemukan adalah keterbatasan SDM, risiko sistem manual, dan rendahnya literasi digital. Kebaruan penelitian (novelty) terletak pada analisis peran administrasi secara komprehensif pada BUMDes dengan multi unit usaha, serta mengevaluasi solusi berbasis tindakan yang sedang berjalan di lapangan. Upaya peningkatan dilakukan melalui kolaborasi intensif, studi banding, dan perencanaan digitalisasi. Studi ini menyimpulkan bahwa penguatan kapasitas administrasi BUMDes sangat penting untuk menciptakan manajemen yang profesional dan berkelanjutan. Village-Owned Enterprise (BUMDes) is a vital instrument for rural economic development whose success depends on sound administrative management. Previous research generally focuses on macroeconomic performance and financial aspects, thus creating a research gap in understanding the deep operational foundation of BUMDes: its internal administrative system and governance. This study aims to analyze the role of administration in BUMDes Tajungsari, identify the problems, and explore strategies for improvement. A qualitative descriptive method was utilized through in-depth interviews with four key informants (Village Head, Chairman, Secretary, and Treasurer). The main findings demonstrate that administration plays a key role in transaction recording for all four business units and periodic reporting. However, the main challenges identified are limited human resources, the risk of manual systems, and low digital literacy. The novelty of this study lies in its comprehensive analysis of the administrative role within a BUMDes with multi-business units, alongside the evaluation of action-based solutions currently implemented in the field. Improvement efforts include intensive collaboration, benchmarking studies, and digitalization planning. The study concludes that strengthening BUMDes administrative capacity is critical for achieving professional and sustainable management.

Copyrights © 2025






Journal Info

Abbrev

jar

Publisher

Subject

Earth & Planetary Sciences Education Public Health Social Sciences Other

Description

Journal of Authentic Research (ISSN. 2828-3724) is an open-access journal that published by Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM). This journal publishes research papers in the field of social science and natural science. Journal of Authentic Research publish twice a year ...