EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA SINDANG JAYA KECAMATAN SINDANG KELINGI

Abstract

This study aims to determine the level of effectiveness and efficiency of financial management of the Village-Owned Enterprise (BUMDES) Lestari Jaya in Sindang Jaya Village, Sindang Kelingi District. BUMDES is one of the important instruments in supporting village development and economy, so its financial management must be carried out appropriately, transparently, and accountably. The method used in this study is a descriptive method with a qualitative approach. Data were collected through observation, interviews with BUMDES managers, village officials, and the community, as well as documentation of financial reports. The results of the study indicate that the financial management of BUMDES Lestari Jaya in Sindang Jaya Village has been running effectively, from the results of calculations in 2021 (96%), 2022 (95%), and 2023 (98.46%). This is reflected in the achievement of most of the financial goals, such as the ability to prepare periodic financial reports, allocation of funds according to business needs, and an increase in BUMDES Lestari Jaya business income from year to year. Furthermore, in terms of efficiency, BUMDES Lestari Jaya in Sindang Jaya Village shows that financial management is efficient, from the calculation results in 2021 (50%), 2022 (50%), and 2023 (49.23%). In this case, it is shown through the allocation of funds that are right on target, optimal control of operational costs, and increasing business income in a sustainable manner.