Efektivitas dan Penerapan Prinsip Pengelolaan BUMDES dalam Pengelolaan Desa Wisata Ponggok Berdasarkan Perda Klaten Nomor 1 Tahun 2018

Yanuar Wangga Raharja
Itok Dwi Kurniawan

Birokrasi: Jurnal Ilmu Hukum dan Tata Negara
Vol. 4 No. 1 (2026): Maret: Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.