Tata Kelola Bumdes Gajah Mandiri Desa Bakal Gajah Kecamatan Silima Pungga-Pungga Kabupaten Dairi dalam Rangka Peningkatan Pendapatan Asli Desa

Abstract

BUMDes is one of the important bodies in increasing village generated revenue which is in accordance with Law No. 6/2014. Therefore, developing it is very crucial, and it needs accurate management in order to achieve its goal. The objective of the research is to analyze the management of BUMDes Gajah Mandiri at Bakal Gajah Village, Silima Pungga-Pungga Subdistrict, Dairi Regency in increasing its PAD (Regionally Generated Revenue) and to analyze the enabling and inhibiting factors which influence the management of BUMDes Gajah Mandiri in increasing its PAD. The management is based on the concept of Good Corporate Governance (GCG). The research uses qualitative research method with descriptive approach, and the data are collected by conducting in- depth interview, observation, and documentation. Viewed from the concept of GCG, BUMDes management has carried out two principles - the principle of disclosure and transparency and the principle of responsibility; the two other principles, fairness and accountability, have been carried out even though there are still many insufficiencies so that it cannot give the effect which is in accordance with the two principles; consequently, the performance of employees and managers is not optimal. The enabling factor of BUMDes Gajah Mandiri management in increasing its PAD is that its managers have the sense of entrepreneurship, there is support from village government, having adequate capital, confidence, and public participation, and there is support from Kemendes by doing exercises. Meanwhile, the inhibiting factors in BUMDes management increasing PAD is that there is no support from Pemkab (District Administration) and PMD, lack of capital, natural disasters, and lack of human resource professionalism.