Pengawasan terhadap Bisnis Badan Usaha Milik Desa dalam Rangka Peningkatan Kesejahteraan Masyarakat Desa
| Main Author: | Hasna |
|---|---|
| Format: | bachelorthesis doc-type Bachelors |
| Bahasa: | ind |
| Terbitan: |
, 2017
|
| Online Access: |
http://repository.unpad.ac.id/frontdoor/index/index/docId/2146 |
Daftar Isi:
- Pemerintah Indonesia berupaya mewujudkan kesejahteraan umum dengan memberikan kewenangan bagi Pemerintah Desa mengurus sendiri kepentingan masyarakatnya. Salah satu usaha Pemerintah Desa adalah memperkuat keberadaan lembaga ekonomi desa, yaitu, BUMDes, yang dikelola oleh Masyarakat Desa. Pengawasan terhadap bisnis BUMDes penting untuk memastikan BUMDes berjalan sesuai dengan ketentuan peraturan perundang-undangan, asas-asas pengelolaan keuangan, dan tujuan pendirian BUMDes. Pada praktiknya, banyak pengelola BUMDes yang belum memahami mekanisme pengawasan tersebut. Selain hambatan tersebut, berbagai hambatan pengelolaan keuangan BUMDes lainnya perlu diteliti guna memetakan permasalahan yang menghambat efektivitas BUMDes. Penelitian ini bertujuan untuk mencari dan menemukan pengaturan hukum mengenai pengawasan terhadap bisnis BUMDes menurut hukum positif di Indonesia serta hambatan-hambatan pengelolaan keuangan BUMDes, serta merumuskan alternatif solusi bagi hambatan tersebut. Penelitian ini menggunakan metode pendekatan yuridis normatif. Spesifikasi penelitian yang digunakan deskriptif analisis dengan tahap penelitian berupa penelitian kepustakaan dan penelitian lapangan. Teknik pengumpulan data berupa studi dokumen dan wawancara. Metode analisis data yang dilakukan berupa yuridis kualitatif, yaitu dengan meneliti latar belakang terdapatnya kesenjangan antara hukum positif dengan kenyataan di masyarakat. Berdasarkan hasil penelitian, pengawasan terhadap bisnis BUMDes dilakukan oleh pihak internal, yaitu Penasihat dan Organ Pengawas BUMDes, serta pihak eksternal. Pengawasan eksternal dibagi menjadi pengawasan oleh supra-desa, lembaga desa, dan masyarakat desa. Pada praktiknya, pengelolaan keuangan BUMDes terhambat oleh beberapa faktor antara lain kualitas SDM pengelola BUMDes rendah, kurangnya partisipasi aktif masyarakat desa, jenis usaha yang dipillih tidak tepat, dan peran pihak pengawas BUMDes belum optimal. Abstract Government of Indonesia gives authority to Village Government to govern based on the interest of its people as an effort to create public welfare. One of its efforts is by strengthening the existence of Village economic institution, Village-Owned Enterprises (VOE), which will be managed by its people. Supervision of VOE is very important to make sure VOE runs according to applicable law, financial management principles, and its purposes. However in the practice, managers of VOE tend to not understand the scheme of its supervision. Furthermore, there are still other barriers to financial management that needs to be studied in order to map the issues that reducing the effectivity of VOE. This research aims to find laws regarding supervision of VOE business according to applicable law, and explain barriers to VOE financial management, as well as to formulate alternative solutions to those barriers. This research used normative juridical approach method. Specification of the research is descriptive analysis through literature study and in-depth interviews. Data analysis conducted in the form of juridical qualitative methods, that is by studied the background of the gaps between applicable law and general fact in the society. Based on the research result, supervision of VOE business conducted by internal parties, which its own Advisory Board and its Monitoring Board, and by external parties which are supervision by supra-village parties, village institution, and villagers itself. Furthermore, the practice of VOE financial management obstructed by poor quality of human resources, lacking of rural active participation, ineffective choice of business sector, and role of supervisors still not optimum yet.