Sari, Nur Fitroten Dian (2025) ANALISIS PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PELEM WATU MANDIRI DALAM PENINGKATAN PENDAPATAN ASLI DESA DITINJAU DARI PERATURAN DAERAH KABUPATEN GRESIK NOMOR 3 TAHUN 2017. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Badan Usaha Milik Desa memiliki peran strategis dalam mendorong pembangunan ekonomi desa dan meningkatkan Pendapatan Asli Desa melalui pengelolaan potensi ekonomi lokal. Penelitian ini bertujuan untuk menganalisis pengelolaan Badan Usaha Milik Desa Pelem Watu Mandiri serta kontribusinya terhadap Pendapatan Asli Desa ditinjau dari pengelolaan keuangan dan regulasi daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, dengan fokus pada laporan laba rugi dan neraca tahun 2022 sebagai periode yang memiliki data keuangan lengkap. Analisis data dilakukan secara deskriptif kualitatif dengan mengaitkan temuan empiris terhadap ketentuan Anggaran Dasar dan Anggaran Rumah Tangga serta peraturan daerah yang berlaku. Hasil penelitian menunjukkan bahwa Badan Usaha Milik Desa Pelem Watu Mandiri telah mengelola berbagai unit usaha desa dan mampu menghasilkan laba bersih pada tahun 2022, yang mencerminkan potensi kontribusi terhadap Pendapatan Asli Desa. Struktur keuangan Badan Usaha Milik Desa menunjukkan kondisi yang relatif sehat tanpa adanya kewajiban utang serta didukung oleh diversifikasi sumber pendapatan. Namun, kontribusi terhadap Pendapatan Asli Desa belum optimal karena efisiensi usaha yang masih terbatas dan belum sepenuhnya diterapkannya kebijakan pengelolaan dan pembagian laba sesuai regulasi internal. Oleh karena itu, diperlukan penguatan tata kelola keuangan, peningkatan efisiensi operasional, serta konsistensi penerapan regulasi agar Badan Usaha Milik Desa dapat berkontribusi secara berkelanjutan terhadap Pendapatan Asli Desa. Kata kunci: Badan Usaha Milik Desa (BUMDes), Pendapatan Asli Desa (PADes).
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Kata kunci: Badan Usaha Milik Desa (BUMDes), Pendapatan Asli Desa (PADes). |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Depositing User: | 1222200161 Nur Fitroten Dian Sari |
| Date Deposited: | 08 Jul 2026 02:21 |
| Last Modified: | 08 Jul 2026 02:21 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/43326 |
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