Financial Management of BUMDes Based on PP No. 11 of 2021 and Efforts to Optimize Village PAD Sources (Case Study of Gunungrejo Village, Singosari, Malang Regency)

Abstract

Good financial management plays an important role for BUMDes in increasing PADes. This
study aims to analyze the financial management of BUMDes Rukun Makmur in Gunungrejo
Village, Singosari District, Malang Regency based on PP No. 11 of 2021 and efforts to optimize
PADes sources. The research approach used is descriptive qualitative, with data collection
techniques through interviews and document studies. The results of the study indicate that
BUMDes has not fully implemented financial management in accordance with Government
Regulation No. 11 of 2021, specifically in the planning and accountability stages, which were
not conducted in village meetings, and the distribution of business profits has not been carried
out due to BUMDes incurring losses. BUMDes is making optimization efforts by developing
businesses through educational tourism and collaborating with educational institutions. This
study recommends managerial training for BUMDes management and investment in business
planning capital to optimize BUMDes' contribution to PADes in a sustainable manner