Implementasi Pengelolaan Bumdes Magatama Desa Pendem Berdasarkan Peraturan Pemerintah No 11 Tahun 2021
DOI:
https://doi.org/10.15294/ipmhi.v5i3.44680Keywords:
Implementation, BUMDES, Operations, Legal ComplianceAbstract
This study aims to examine the implementation of Government Regulation Number 11 of 2021 in BUMDES MAGATAMA, Pendem Village. BUMDES MAGATAMA was established in 2015 due to community needs and encouragement from government programs, and it has obtained legal entity status since 2022. Government Regulation Number 11 of 2021 regulates several important aspects, including the position, establishment, and dissolution of BUMDES, which must be carried out through the village deliberation mechanism and formally stipulated in a Village Regulation. In this research, the researcher employed a juridical empirical method by obtaining primary data through interviews with BUMDES managers and secondary data from relevant legal literature. Although BUMDES is established by the village government, it is an institution whose position is outside the village governmental structure and has its own organizational structure separate from village officials. The researcher found that the implementation of Government Regulation Number 11 of 2021 in the management of BUMDES MAGATAMA has been sufficiently aligned with its intended objectives. This can be observed from the establishment process, the formulation of the Articles of Association and Bylaws (AD/ART), and the creation of an organizational and operational structure guided by Government Regulation Number 11 of 2021. Although the management of BUMDES MAGATAMA has been functioning well, it still requires strengthened assistance and institutional support, particularly in facilitating taxation matters from relevant authorities, in order to enhance legal compliance and optimize business development
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