Analisis Kinerja Badan Usaha Milik Desa (BUMDesa) Sumber Rezeki Sungai Ara

Abstract

his study aims to analyze the performance of the Sumber Rezeki Sungai Ara Village-Owned Enterprise (BUMDes) through three primary dimensions: financial, institutional, and social aspects. A descriptive qualitative approach with a case study design was employed to gain an in-depth and contextual understanding of the organization’s conditions. Data were collected through in-depth interviews, direct observations, and documentation involving BUMDes managers and relevant stakeholders. The findings reveal that financial performance is relatively stable in essential business units, such as LPG distribution and drinking water depots, due to consistent demand, while service-based units, including entertainment facilities and tent rental services, experience significant fluctuations influenced by seasonal factors. From an institutional perspective, the absence of formal Standard Operating Procedures (SOPs) represents a critical weakness affecting organizational governance and operational consistency. Socially, the BUMDes has contributed positively to the community by creating employment opportunities and stabilizing the prices of essential goods, although it primarily functions as a supplementary source of income. Key supporting factors include the strategic selection of business units and strong managerial commitment, while major constraints involve manual financial recording systems and limited human resource capacity in adopting modern management practices.