lmplementasi Pembentukan dan Pengelolaan Badan Usaha Milik Desa (BUMDES) Amanah di Desa Jatirejo Kecamatan Pagar Merbau Kabupaten Deli Serdang Sumatera Utara

Abstract

Undang-undang No. 6 tahun 2014 tentang Desa yang dijabarkan dalam Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 4 tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan dan Pembubaran Badan Usaha Milik Desa (BUMDES) menjadi legalitas hukum tentang BUMDES di Indonesia. Peraturan Desa Jatirejo Nomor 2 tahun 2016 menjadi pedoman hukum pendirian BUMDES Amanah di Desa Jatirejo Kecamatan Pagar Merbau Kabupaten Deli Serdang Provinsi Sumatera Utara. Penelitian ini bertujuan menganalisis implementasi BUMDES Amanah di Desa Jatirejo Kecamatan Pagar Merbau Provinsi Sumatera Utara. Analisis dilakukan mulai dari proses perencanaan hingga proses evaluasi yang dilakukan oleh BUMDES Amanah dengan menggunakan pendekatan kualitatif deskriptif yang dilaksanakan selama satu tahun.Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi dengan subjek penelitian Direktur BUMDES, Pengurus BUMDES, Kepala Desa, Tokoh Masyarakat dan Masyarakat Desa Jatirejo. Untuk menganalisis keberhasilan implementasi BUMDESAmanah digunakan teori George Edward III yang menyatakan ada empat faktor penentu keberhasilan implementasi yakni, faktor komunikasi, sumberdaya, disposisi dan struktur birokrasi serta berdasarkan Instrumen Profil BUMDES. Peneliti juga menambahkan tiga aspek tambahan yakni aspek partisipasi masyarakat, transparansi dan keberlanjutan. Hasil penelitian menunjukkan bahwa BUMDES Amanah telah melaksanakan pembentukan dan pelaksanaan program kerja dengan baik. Sejak aktif berjalan mulai tahun 2017 BUMDES Amanah telah memiliki 6 unit usaha. Kendala yang dihadapi adalah kompetensi sumber daya manusia, transparansi yang belum berjalan dengan baik dan keberlanjutan program kerja yang masih dikhawatirkan dikarenakan keterlibatan pengurus usia muda yang tidak aktif dalam berbagai kegiatan BUMDes Amanah. Law No. 6 of 2014 concerning Villages as outlined in the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management and Disbanding of Village-Owned Enterprises (BUMDES) became the legal legality regarding BUMDES in Indonesia. Jatirejo Village Regulation No. 2 of 2016 serves as a legal guideline for the establishment of the Amanah BUMDES in Jatirejo Village, Pagar Merbau District, Deli Serdang Regency, North Sumatra. This study aims to analyze the implementation of the Amanah BUMDES in Jatirejo Village, Pagar Merbau District, North Sumatra. The analysis was carried out starting from the planning process to the evaluation process carried out by BUMDES Amanah using a descriptive qualitative approach carried out for one year. Data collection techniques were carried out by interviewing, observing and documenting the research subjects of the Director of BUMDES, BUMDES Management, Village Heads, Community Leaders and Jatirejo Village Communities. To analyze the success of the implementation of the BUMDES Amanah, George Edward III's theory is used which states that there are four critical success factors in the implementation, namely communication, resources, disposition and bureaucratic structures and based on the BUMDES Profile Instrument. The researcher also added three additional aspects namely aspects of community participation, transparency and sustainability. The results showed that the BUMDES Amanah had carried out the formation and implementation of a work program well. Since actively running in 2017 BUMDES Amanah has 6 business units. Constraints faced are human resource competencies, transparency that has not been running well and the sustainability of work programs that are still feared due to the involvement of young management who are not active in various BUMDes Amanah activities