Implementasi Peraturan Pemerintah Nomor 11 Tahun 2021 Tentang Badan Usaha Milik Desa Di Desa Nusantara Jaya

Abstract

This study aims to analyze the implementation of Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises in Nusantara Jaya Village, with a particular focus on the principles of transparency and accountability of the management toward the village government and the community. The study employed an empirical legal research method using a socio-legal approach. Data were collected through interviews, observations, and documentation involving the village head, village secretary, Village-Owned Enterprise manager, Village Consultative Body member, community leaders, and local residents. The data were analyzed qualitatively through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of Government Regulation Number 11 of 2021 has been carried out in terms of institutional establishment and business operations of the Village-Owned Enterprise. However, its implementation has not been optimal regarding transparency and accountability. The management has not consistently submitted periodic financial and activity reports to the village government and the community, resulting in weak supervision and limited public access to information. The main obstacles include limited managerial capacity of the management, the absence of a standardized reporting mechanism, insufficient supervision by the village government, and low community participation due to limited information disclosure. This study recommends strengthening managerial capacity, establishing standardized reporting procedures, improving institutional supervision, and expanding public access to information to achieve transparent, accountable, and professional governance of Village-Owned Enterprises in accordance with Government Regulation Number 11 of 2021.