137:
capitalized in rural regions. BUMDes are often unprofitable, lacking necessary capital or resources to develop their business. They often have unstable internal structures because they are managed by villagers and village officials who tend to lack education in accounting and finance. These problems result in poor or weak implementation of BUMDes in some regions. Legal certainty is also a problem for many BUMDes, as it hampers their ability to look for investors or to open bank accounts. Despite efforts to ease the bureaucratic challenge faced by villages to establish their BUMDes as a legal entity, only 7,902 BUMDes, or around 10 percent, have been successfully registered as a legal entity as of 2022.
20:
100:
136:
Critics have argued that BUMDes are ineffective as business entities. Challenges for BUMDes include bureaucratic difficulties in obtaining legal entity status for newly established BUMDes, lack of enthusiasm by village governments to develop BUMDes business, and relatively limited sectors that can be
74:
The first legal basis for villages being allowed to manage their own enterprises was Law Number 22 of 1999 on
Regional Government, with chapter 108 stating that "villages may own enterprises in accordance with the law". This was later revised; in Law Number 32 of 2004, chapter 213, section 1, reads:
82:
In Law Number 6 of 2014, BUMDes are mentioned several times in detail. The law specifically defines a BUMDes as an "enterprise whose capital is wholly or partly owned by the village government, derived from the wealth of the village, which is separated through asset management, services, and other
123:
According to data from 2021, there are 45,223 active BUMDes, which in total employed more than 20 million people and contributed to around 4.6 trillion Rupiah to the
Indonesian economy that year. The same year, around 35 percent of the existing BUMDes were severely affected by the
83:
business for the welfare of the village's inhabitants". Details about structures, establishment, and management of BUMDes are explained in chapters 87 through 90. In chapter 88, it is stated that BUMDes are established through village consultation and village regulation (
75:"A village can establish an enterprise owned by the village in accordance of its needs and potential". The existence of village-owned enterprises was made clear with Government Law Number 72 of 2005, chapter 78, section 1, which specifically mentions
112:
63:
58:. These companies span a wide array of industries, from agriculture and mining to tourism and retail. BUMDes are a relatively recent development in Indonesia, first appearing in the aftermath of
599:
79:
or BUMDes; Law Number 6 of 2014 on villages; Ministry of Home
Affairs Regulation Number 39 of 2010 on the definition of a BUMDes; and Government Law Number 39 of 2021 on BUMDes.
334:
66:, there are total of 74,691 registered BUMDes. However, due to bureaucratic difficulties, only around 10 percent (7,902) are certified as legal entities as of 2022.
379:
111:
Village-owned enterprises have been established in a wide variety of sectors, ranging from mining and plantation to retail, tourism, and telecommunication. However,
693:
364:
269:
785:
836:
232:"Peran BUMDes Dalam Peningkatan Ekonomi Masyarakat Melalui Bimtek Manajemen Bisnis Di Desa Ciampea Udik Kecamatan Ciampea Kabupaten Bogor Jawa Barat"
664:"Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan Bumdes Berdasarkan SAK ETAP"
469:
866:
494:
404:
202:
177:
115:
specifically stated that BUMDes are designed to focus on three key sectors on rural
Indonesia, namely fishery, agriculture, and tourism.
759:
419:
734:
522:
285:"Analisis Terhadap Akta Penirian Badan Usaha Milik Desa: Studi Akta Pendirian Badan Usaha Milik Desa Taratak Bancah Sejahtera"
811:
600:"IRDA Subang Sebut Banyak BUMDES Bermasalah: Dari Mulai Tak Ada Kegiatan, Usaha Rugi Mlulu Hingga Masalah Penggunaan Dana"
708:
871:
551:
146:
444:
876:
104:
663:
231:
614:
687:
358:
263:
55:
333:
Agunggunanto, Edy Yusuf; Arianti, Fitrie; Kushartono, Edi Wibowo; Darwanto (March 1, 2016).
169:
380:"BUMDes Mart Sangatta Utara Beroperasi – Retail Konsep Modern Jadi Penyangga Perekonomian"
308:
8:
837:"Percepatan Sertifikasi Badan Hukum BUM Desa, Solusi Konkrit Kebangkitan Ekonomi di Desa"
35:
644:
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636:
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and the rapid decentralization that followed. As of 2022, according to data from the
568:
675:
626:
563:
346:
243:
210:
284:
59:
24:
19:
679:
335:"Pengembangan Desa Mandiri melalui Pengelolaan Badan Usaha Milik Desa (Bumdes)"
87:). The establishment of BUMDes is a way for village governments to innovate in
113:
Ministry of
Villages, Development of Disadvantaged Regions, and Transmigration
64:
Ministry of
Villages, Development of Disadvantaged Regions, and Transmigration
860:
640:
577:
255:
470:"BUMDES Kabupaten Sleman Ini Gandeng ISP Bangun Infrastruktur Internet Desa"
350:
631:
230:
Wardani, Surti; Yughi, Sheila
Ardilla; Widodo, Arif Siaha (2022-08-30).
332:
99:
552:"Gambaran Kinerja Badan Usaha Milik Desa (BUMDes) Di Kabupaten Pati"
615:"Pember Ekonomi Masyarakat Malalui Badan Usaha Milik Desa (BUMDes)"
495:"Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi"
128:, which resulted in mass layoffs of more than 100,000 people.
420:"Lamongan Targetkan 462 Badan Usaha Milik Desa Dirikan Toko Ritel"
709:"Kenapa Ribuan BUMDes Mangkrak Meski Dana Desa Triliunan Rupiah?"
51:
760:"Legislator Kotim Kritik Keras BUMDes, Desak Dilakukan Evaluasi"
283:
Putry, Muthia
Anggela Mawadhaty; Danil, Elwi; Oktarina, Neneng.
662:
Posi, Sahrul HI; Putra, Sang Putu Angga
Mahendra (2021-09-02).
523:"Sebanyak 35% BUMDes di Indonesia terdampak pandemi Covid-19"
786:"BUMDes Minim Badan Hukum, Kesulitan Akses Perbankan"
735:"Deprov Kritisi Lemahnya Pengelolaan BUMDes di Sulut"
445:"Contoh Unit Usaha BUMDes di Bidang Pelayanan Publik"
384:
Protokol & Komunikasi
Pimpinan Sekretariat Daerah
668:JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
229:
812:"Mendes Jelaskan Cara BUMDes Bisa Berbadan Hukum"
692:: CS1 maint: DOI inactive as of September 2024 (
619:ADL Islamic Economic: Jurnal Kajian Ekonomi Islam
363:: CS1 maint: DOI inactive as of September 2024 (
268:: CS1 maint: DOI inactive as of September 2024 (
203:"Landasan Hukum Pendirian Badan Usaha Milik Desa"
858:
282:
403:: CS1 maint: numeric names: authors list (
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69:
783:
706:
98:
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867:Regionally-owned companies of Indonesia
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707:Gumiwang, Ringkang (16 December 2019).
418:Hidayat, Ali Akhmad Noor (2018-08-26).
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54:that is managed and established by an
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107:. BUMDes are present in many sectors.
549:
197:
195:
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556:Jurnal Litbang Provinsi Jawa Tengah
521:Mediatama, Grahanusa (2021-09-15).
236:Jurnal Abdimas Tri Dharma Manajemen
13:
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339:Jurnal Dinamika Ekonomi dan Bisnis
309:"Undang-Undang Republik Indonesia"
103:BUMDes-run fish pellet factory in
14:
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784:Purwanto, M. Yusuf (2021-12-22).
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190:
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248:10.32493/ABMAS.v3i3.p67-74.y2022
147:Township and Village Enterprises
23:BUMDes-run convenience store in
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613:Fitria, Fitria (2020-04-15).
602:(in Indonesian). 16 May 2021.
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7:
140:
10:
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680:10.23887/jimat.v12i2.29591
550:Aeni, Nurul (2020-12-17).
443:Sedesa, Ari (2021-04-18).
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16:Type of Indonesian company
105:West Kotawaringin Regency
872:Types of business entity
207:dispmd.bulelengkab.go.id
178:Ikatan Akuntan Indonesia
32:village-owned enterprise
351:10.34001/jdeb.v13i1.395
250:(inactive 2024-09-19).
682:(inactive 2024-09-19).
353:(inactive 2024-09-19).
174:www.iaijawatimur.or.id
108:
77:Badan Usaha Milik Desa
70:History and definition
42:), often shortened to
40:Badan Usaha Milik Desa
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27:
378:Kopi 7 (2019-09-26).
102:
22:
841:www.kemenkopmk.go.id
810:Ma'arif, Nurcholis.
632:10.56644/adl.v1i1.4
499:www.kemendesa.go.id
733:Sulut, SKH Media.
211:Kabupatén Buléléng
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56:Indonesian village
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877:Rural development
739:www.mediasulut.co
126:COVID-19 pandemic
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60:fall of Suharto
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25:Kebumen Regency
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674:(2): 463–469.
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527:kontan.co.id
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474:merdeka.com
170:"IAI Jatim"
861:Categories
846:2022-11-26
822:2022-11-26
796:2022-11-26
770:2022-11-26
745:2022-11-26
719:2022-11-27
533:2022-11-26
504:2022-11-26
480:2022-11-26
455:2022-11-26
429:2022-11-26
390:2022-11-26
216:2022-10-05
183:2022-10-05
153:References
132:Challenges
36:Indonesian
816:detiknews
649:229140334
641:2722-2810
586:235084619
578:2548-463X
449:sedesa.id
256:2716-070X
713:tirto.id
399:cite web
141:See also
48:BUM Desa
119:Effects
95:Sectors
52:company
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44:BUMDes
645:S2CID
582:S2CID
424:Tempo
312:(PDF)
288:(PDF)
694:link
637:ISSN
574:ISSN
405:link
365:link
320:2022
295:2022
270:link
252:ISSN
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
