Optimalisasi Peran Bumdes Tugu Jaya dalam Meningkatkan Pades di Desa Muara Jaya
DOI:
https://doi.org/10.30640/inisiatif.v5i3.6571Keywords:
BUMDes, Economic Motives, Optimization, PADes, Village InfrastructureAbstract
Optimizing the role of the Tugu Jaya Village-Owned Enterprise (BUMDes) in increasing Village Original Income (PADes) in Muara Jaya Village, East Lampung Regency, is the main focus of this study, particularly regarding the utilization of village market kiosks. This study aims to analyze the management of Tugu Jaya BUMDes business units, examine their contribution to PADes during the 2020–2025 period, and analyze the impact of institutional transformation into a legal entity on village income governance. Through a descriptive qualitative approach, an analysis was conducted of the economic, social, and psychological motives underlying managerial decisions in managing village assets. Data were sourced from 9 key informants including village officials, BUMDes administrators, and the community, collected through in-depth interviews and field observations. The findings show a very significant increase in the contribution of BUMDes' net profit to PADes, namely from IDR 10,185,000 (2020–2023) to IDR 20,000,000 per year (2024–2025). This success was driven by economic motives through an efficiency strategy by focusing resources on village market business units and drinking water depots, as well as social motives that position BUMDes as a public service instrument. The real implications of this optimization are seen in the fulfillment of vital village infrastructure, such as the renovation of village offices and the construction of drainage.
References
Adi, K., Saputra, K., Anggiriawan, P. B., Trisnadewi, A. A. A. E., Gede, P., Permana, W., & Ekajayanti, L. G. P. S. (2019). Pengelolaan pendapatan asli desa sebagai landasan pembangunan ekonomi desa. Jurnal Pendidikan Ekonomi, 7(1), 5–13. https://doi.org/10.23887/ekuitas.v7i1.16688
Aisyah, M. S., & Hidayah, N. (2023). Pengelolaan Badan Usaha Milik Desa (BUMDes) dalam meningkatkan perekonomian desa. Ideas: Jurnal Pendidikan, Sosial, dan Budaya, 9(3), 747–758. https://doi.org/10.32884/ideas.v9i3.1433
Alfiain, W. I., Setyawan, E., & Yusuf, A. A. (2022). Optimalisasi peran Badan Usaha Milik Desa (Bumdes) dalam upaya meningkatkan pendapatan asli desa. Blantika: Multidisciplinary Journal, 1(1), 1–10. https://doi.org/10.57096/blantika.v1i1.1
Alti, D. D., Aspan, H., & Medaline, O. (2020). The position of Village Owned Enterprises (BUMDes) which are incorporated according to Law No. 11 of 2020 Copyright Work. Konfrontasi Journal: Culture, Economy and Social Changes, 9(2), 227–235. https://doi.org/10.33258/konfrontasi2.v9i2.210
Bayu, K., & Hartati, S. (2023). Management model of Village Owned Enterprises (BUMDes). Jurnal Pengabdian Masyarakat Bestari (JPMB), 2(7), 573–584. https://doi.org/10.55927/jpmb.v2i7.5011
Budiyanto, I., & Purnomo, D. (2025). Institutional efficiency of BUMDes in Klaten District. Costing: Journal of Economic, Business and Accounting, 8(3), 2829–2848. https://doi.org/10.31539/costing.v8i3.15425
Choiri, M. (2023). Comparison of Village Cooperative (KUD) and Village-Owned Enterprises (BUM Desa) in Indonesia. Bulletin of Islamic Economics, 1(2), 11–18. https://doi.org/10.14421/bie.2022.012-02
Creswell, J. W. (2019). Research design: Pendekatan kualitatif, kuantitatif, dan mixed (Penerjemah). Pustaka Pelajar.
Damayanti, N. V., & Hanafi, R. (2024). The accountability of village fund management: Study on villages in the Sub-District of Dempet. Journal of Accounting and Strategic Finance, 5(1), 60–71. https://doi.org/10.30659/JAMR.5.1.60-71
Effendi, M., Rambe, M. T., Ritonga, R. A., & Sitio, R. (2022). Strategi inovasi BUMDes meningkatkan potensi dan kesejahteraan ekonomi masyarakat. Widya Cipta: Jurnal Sekretari dan Manajemen, 6(1), 61–67.
Hakim, L., Svinarky, I., Junaedi, Hartini, Murwanto, D., Fitriyanti, . . . Ridlo, M. A. (2021). Bum Desa sebagai kekuatan ekonomi baru (Y. D. Kristanto, Ed.). Lakeisha. (Catatan: Penulis lebih dari 7 orang dipangkas menggunakan elipsis).
Ibrahim, D. A. (2022). Fungsi Pendapatan Asli Desa (PADes) dalam meningkatkan sumber penerimaan desa Huntu Selatan Kecamatan Bulango Selatan Kabupaten Bone Bolango (Skripsi tidak diterbitkan). Universitas Muhammadiyah Gorontalo, Gorontalo.
Irawansyah, Adhar, J., Alfisahrin, Pertiwi, A. N., & Gunawan, E. (2025). Economic analysis of the role of village-owned enterprises in increasing village original income: Secondary data study. Journal of Business and Management, 4(4), 897–908. https://doi.org/10.58258/bisnis.v4i4.9820
Jayadi, M. F., Zulkifli, Salim, E., & Akram, M. (2021). The role of BUMDes in increasing village original income in Kanrung. Jurnal Administrasita, 15(1), 16–24. https://doi.org/10.47030/administrasita.v15i1.599
Luh, N., Darmayanti, W., Luh, N., & Erni, G. (2025). Fenomena rendahnya rasio kemandirian keuangan desa: Studi kasus di Desa Pakisan. Jurnal Ilmiah Akuntansi dan Humanika, 15(1), 116–128.
Nuraini, H. (2020). Building village economic independence through Village-Owned Enterprises (BUMDes). Proceedings of the 3rd International Conference on Social Transformation, Community, and Sustainable Development (ICSTCSD), 389, 49–54. https://doi.org/10.2991/icstcsd-19.2020.10
Nurjanah, P., Marliyah, & Hasibuan, N. F. A. (2023). Analysis of allocation of village funds through the establishment of Village Owned Enterprises (Bumdes) (Case study on Bumdes Paya Tungel in Jagong Jeget District). Journal of Management, Economic, and Accounting, 2(2), 235–242. https://doi.org/10.37676/jmea.v2i2.181
Pemayun, G. P. (2023). Benefit Badan Usaha Milik Desa terhadap struktur ekonomi dan sosial masyarakat. Ganec Swara, 17(3), 978–988. https://doi.org/10.35327/gara.v17i3.536
Permatasari, S. J., & Imaniar, D. (2022). Optimalisasi peran Bumdes dalam meningkatkan kemandirian desa (Studi pada Bumdes Ijen Lestari, Desa Tamansari, Kecamatan Licin Kabupaten Banyuwangi). Jurnal Pendidikan Sosiologi dan Humaniora, 13(1), 9–23. https://doi.org/10.26418/j-psh.v13i1.52074
Safri, Jumanah, Tati, Lesmana, B., Gunawan, I., & Sari, R. (2025). Success factors of Village-Owned Enterprises (Bumdes) in Indonesia. Neo Journal of Economy and Social Humanities, 4(2), 359–379. https://doi.org/10.56403/nejesh.v4i2.319
Saleh, S. (2023). Mengenal penelitian kualitatif: Panduan bagi peneliti pemula (Sulmiah, Ed.). Penerbit Agma.
Saputri, A. R., & Hardiyan, M. I. (2025). Koperasi Desa Merah Putih dalam perspektif pembangunan desa dan tata kelola pemerintahan. Journal of Society Bridge, 3(2), 95–106.
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D (Ed. 3). Alfabeta.
Sukarja, D., Siregar, M., & Lubis, T. M. (2022). An analysis of the new regulation on the governance of Village-Owned Enterprises. Proceedings of the 4th International Conference on Indonesian Legal Studies, 1–14. https://doi.org/10.4108/eai.8-6-2021.2314383
Sukarno, M. I. K., Aswadi, K., & Rauzi, F. (2023). The concept of a perfect BUMDES law entity after Law No. 11/2020 on Working Creation in the role of increasing village income. Jurnal IUS Kajian Hukum dan Keadilan, 11(3), 1606–1612. https://doi.org/10.29903/ius.v11i3.1277
Suleman, A. R., Revida, E., Siregar, S. R. T., Hasibuan, A. F. H., Silitonga, P. H., & Rahmadana, M. F. (2020). BUMDES menuju optimalisasi ekonomi desa (J. Simarmata, Ed.). Yayasan Kita Menulis.
Suparji. (2019). Pedoman tata kelola BUMDES. UAI Press.
Susilowati, N., Anisykurlillah, I., Asrodin, M., & Mahmud, A. (2021). Penguatan kelembagaan Badan Usaha Milik Desa (BUMDes) Sumber Arto Desa Kenteng. Abdimas, 25(2), 175–180. https://doi.org/10.15294/abdimas.v25i2.33360
Syamsuddin, A. S. P., Korompot, R. R., Jubair, J., Baco, S., & Miqat, N. (2022). Legal analysis of the fostering and supervision of village based on the Village Law 2014. Amsir: Law Journal, 4(1), 1–14. https://doi.org/10.36746/alj.v4i1.84
Tegila, L. L., Bumulo, S., & Hatu, D. R. R. (2026). Analisis peran pemerintah desa dalam pengelolaan Bumdes sebagai sarana peningkatan ekonomi. Journal of Artificial Intelligence and Digital Business (RIGGS), 5(1), 5233–5248. https://doi.org/10.31004/riggs.v5i1.6531
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Adil Pratomo, Zumaroh Zumaroh, Rina El Maza, Vera Ismail

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.







