scholarly journals Pendampingan optimalisasi pengelolaan Badan Usaha Milik Desa Penyengat Olak Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi

2019 ◽  
Vol 1 ◽  
pp. 46-50
Author(s):  
Citra Darminto ◽  
Haryadi Haryadi
Keyword(s):  
Community Service ◽  
Community Empowerment ◽  
Village Community ◽  
Sustainable Community ◽  
Village Government ◽  
The Village ◽  
The City

The assistance in the management of Village-Owned Enterprises aims to provide input on constraints faced by the village government to achieve the management of Village-Owned Enterprises (BUMDes) that have not been optimal. In accordance with law No. 6 of 2014, that villages are given the authority to carry out the administration of government in accordance with the interests of the village community. Village authority has been granted based on village propositions which cover government affairs provided by the district / city that have been submitted to the village. Villages have an obligation to provide governance that aims to prosper their society. In order to achieve this, the Village Original Income (PADes) was also supported to strengthen the village economy, through strengthening BUMDes that sided with the institution in optimizing Village Original Income. Inaccessibility of Village Original Income (PADes) occurs due to the lack of role of BUMDes. It also has an impact on society in strengthening the economy of the community. This is what happened in Penyengat Olak Village, jambi sub-district outside the city of Muaro Jambi district, which caused it to be unable to be independent in various aspects. Therefore, the existence of socialization in community service is expected to provide a better impact and solutions in solving the problems that occur and aim to explore the potential of the village in the context of sustainable community empowerment. 

scholarly journals Farm Funds Optimisation For Community Entrepreneurship At Tobati Village Jayapura City

2019 ◽  
Vol 6 (11) ◽  
pp. 314-320
Author(s):  
Yohanis Rante ◽  
Sarlota Ratang
Keyword(s):  
Local Community ◽  
Community Empowerment ◽  
City Government ◽  
Village Community ◽  
Inhibiting Factors ◽  
The Family ◽  
Funds Allocation ◽  
Village Government ◽  
The Village ◽  
The City

The village fund is expected village government and technical institutions can realize the vision of Jayapura city government that believes, independent, unified, modern, prosperous based local wisdom.  The city of Jayapura has established the Community Entrepreneurship Agency (BKM) in each village/village/Kelurahan in order to manage the funds of the village/village/Kelurahan more effectively, efficient, precisely targeted to support the governance activities Good and transparent. The purpose of this research is to describe the management of ADD in village community empowerment as well as driving and inhibiting factors. The results showed that optimizing village funds allocation in the development of community entrepreneurship at Village Tobati Jayapura City is already running but not maximally, hence the need for strategy.  STRATEGY (W-O) makes strategy that utilizes the opportunity to overcome weaknesses, namely consist of: Government policy that makes Village Tobati as a demonstration village for tourism, this is an opportunity to add Income or family's confidentiality. The help of Village fund, ADK, ADD the average routine each year.  The commitment of the city government to improve and develop fisheries sector, especially the cultivation of fish cages very smooth and good means of transportation, and the help of the Prospect fund from the years 2016 and 2017 for the business of kiosk, sales Pinang, vegetable sales + Seasoning Kitchen, selling cold beverages + juice jacket, selling yellow rice, handicraft business, business selling pulse, oil kerosene + gasoline, net business. The opportunities mentioned above show that weaknesses in Village Tobati can be overcome well because of the very dominant opportunities in the village. Therefore the need for awareness from the local community to take advantage of the opportunities that exist for the welfare of the family in doing some very promising efforts.

scholarly journals The Role of Local Village Facilitators in Empowerment in Medan Estate Village, Percut Sei Tuan District, Deli Serdang Regency

2021 ◽  
Vol 8 (12) ◽  
pp. 548-556
Author(s):  
Tomshon Manapar Purba ◽  
R. Hamdani Harahap ◽  
Heri Kusmanto
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Community Empowerment ◽  
Village Community ◽  
Development Goals ◽  
Village Communities ◽  
The Government ◽  
Village Government ◽  
The Village

The limitations of the village in management in various sectors, both in the economic, health, education and infrastructure sectors make the village the main focus of the government in implementing development. Based on Law Number 6 of 2014 concerning villages, making villages have an important role in the implementation of development and empowerment. One of the implementations of the village law is by issuing village fund programs that are prioritized in achieving sustainable development goals (SDGs). To assist the government in accelerating the achievement of the SDGs, the Minister of Villages, Development of Disadvantaged Regions and Transmigration Regulations Number 19 of 2020 concerning Amendments to the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 18 of 2019 concerning General Guidelines for Assisting Village Communities has been presented. Medan Estate Village is located in Percut Sei Tuan District, Deli Serdang Regency. Community empowerment can be carried out by local village assistants who assist in facilitating the achievement of SDGs data collection starting from socialization to inputting data on applications. The purpose of this study was to determine the role of local village facilitators in assisting empowerment activities in Medan Estate Village. This research method is descriptive qualitative research. The results of this study indicate that the role of local village assistants in facilitating the village government runs according to its duties but in empowering the community it has not run optimally. The supporting factor in mentoring is the openness of the village government in establishing cooperation and the obstacle in mentoring is the lack of village community participation in village meetings. Keywords: Local Village Facilitators, Empowerment, Sustainable Development Goals.

Pemberdayaan Masyarakat pada Sektor Parawisata dalam Upaya Percepatan Pemulihan Ekonomi

2021 ◽  
Vol 1 (1) ◽  
pp. 62-66
Author(s):  
Frahmawati Bumulo ◽  
Sri Endang Saleh
Keyword(s):  
Community Service ◽  
Community Empowerment ◽  
Construction Workers ◽  
Economic Recovery ◽  
Tourist Attraction ◽  
Village Community ◽  
Family Economy ◽  
Tourism Sector ◽  
The Family ◽  
The Village

Community Empowerment in the Tourism Sector in Efforts Acceleration of Economic Recovery in Dambalo Village As an effort to grow the economy which is currently slumped as a result of the covid 19 pandemic. He people of Dambalo Village have various livelihoods from self-employed fishermen, farmers and some are civil servants and construction workers, all of which aim to help the family economy. and almost 60% are creative and micro business actors. Here fore, we are interested in providing creative ideas in the tourism sector, where in this village there is a pretty good tourist attraction to be developed, namely the Botudidingga tourism object, as for the tourism objects in this village that have existed since a few years ago which are located on the coast which has its own uniqueness, because to go to this place the tourists seem to go on a trip to the mountains, the vast expanse of sea surrounded by mangroves and has a courtyard to the middle of the sea makes Botudidingga tourism object the maldeves of North Gorontalo. To further beautify and attract tourists, the thematic village community service students create interesting photo spots with materials taken in the village of Dambalo itself

PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA DI DESA JAMBU KECAMATAN KAYEN KIDUL KABUPATEN KEDIRI

Publika ◽  
2021 ◽  
pp. 109-120
Author(s):  
Novi Ekri Nurwahyuni ◽  
Muhammad Farid Ma'ruf
Keyword(s):  
Goat Milk ◽  
Descriptive Study ◽  
Community Empowerment ◽  
Fund Allocation ◽  
Village Community ◽  
Tourist Village ◽  
Village Communities ◽  
Village Government ◽  
The Village ◽  
Collection Methods

Desa Wisata Jambu berdiri sejak tahun 2018  berlokasi di Kecamatan Kayen Kidul Kabupaten Kediri yang meraih penghargaan  nominasi kategori desa wisata terbaik 2018 dan 2019 pada Penghargaan Anugerah Desa. Pada fase awal pembangunan desa wisata menggunakan modal anggaran yang berasal dari Alokasi Dana Desa (ADD) dengan tujuan untuk meningkatkan pemberdayaan masyarakat desa. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif, serta metode pengumpulan data dilakukan secara langsung turun ke lapangan dengan wawancara, observasi, dan dokumentasi. Focus penelitian ini adalah meneliti mengenai permasalahan yang diangkat yaitu sumber daya manusia yang kurang responsive terhadap pengelolaan desa wisata. Desa wisata jambu memiliki 17 spot wisata diantaranya yaitu  Kebun Bibit Kediri, Wisata Edukasi Wiwit Padi, Permainan Outbond, Wisata Tubing Niagara, Wisata Edukasi Menangkap Lele, Agrowisata Petik Kelengkeng, Agrowisata Petik Alpukat, Agrowisata Buah Lokal, Wisata Edukasi Menanam Padi, Agrowisata Okulasi dan Tabulampat, Wisata Edukasi Angon Kerbau, Edukasi Pengolakah Yogurt, Edukasi Perah Kambing Ettawa, Edukasi Pengolahan Limbah Kayu “Ask Craft”, Wisata Sungai Sejuta Ikan, Edukasi Karawitan, Pasar Papringan. Pemerintah Desa Jambu gencar mengupayakan tumbuhnya pemberdayaan masyarakat dengan mengelola desa wisata. Tujuan pemberdayaan masyarakat melalui pengelolaan desa wisata Jambu yaitu untuk meningkatkan perekonomian masyarakat desa serta mewujudkan masyarakat desa yang mampu berdaya saing dan mandiri. Dalam proses pengelolaan desa wisata terdapat kendala atau hambatan yang terjadi yaitu tanggapan masyarakat yang tidak responsive terhadap konsep spot wisata yang sudah disepakati. Selain itu kurangnya akses sarana dan prasarana spot wisata juga menjadikan kondisi desa wisata yang tidak kondusif sehingga akan menurunkan daya tarik wisatawan. Kata kunci : Desa Wisata, Alokasi Dana Desa,  Pemberdayaan Masyarakat   Jambu Tourism Village was founded in 2018, located in Kayen Kidul District, Kediri Regency, which won the nomination award for the best tourism village category 2018 and 2019 at the Village Award. In the early phase of tourism village development using budget capital from the Village Fund Allocation (ADD) with the aim of increasing the empowerment of village communities. This research is a descriptive study using a qualitative approach, and data collection methods are carried out directly in the field with interviews, observation, and documentation. The focus of this research is to examine the problems raised, namely human resources who are not responsive to the management of tourist villages. Guava tourism village has 18 tourist spots including Kediri Seed Garden, Wiwit Paddy Educational Tour, Outbound Games, Niagara Tubing Tour, Catfish Catching Educational Tour, Longan Picking Agro, Avocado Picking Agro, Local Fruit Agro Tourism, Paddy Planting Educational Tour, Grafting Agro tourism and Tabulampat, Education Tour for Buffalo Angon, Education for Yogurt Processing, Education for Ettawa Goat Milk, Education for Making Rengginang, Education for Wood Waste Processing “Ask Craft”, One Million Fish River Tour, Education for Karawitan, Papringan Market. The Jambu Village Government is aggressively seeking the growth of community empowerment by managing a tourist village. The purpose of community empowerment through the management of the Jambu tourism village is to improve the economy of the village community and create a village community that is able to be competitive and independent. In the process of managing a tourism village, there are obstacles or obstacles that occur, namely the response of the community that is not responsive to the agreed tourist spot concept. In addition, the lack of access to tourist spot facilities and infrastructure also makes the condition of the tourist village not conducive so that it will reduce the attractiveness of tourists. Keywords: Tourism Village, Village Fund Allocation, Community Empowerment

scholarly journals PELATIHAN PENINGKATAN KAPASITAS PEMUDA DAN PEMBUATAN PROGRAM KERJA PADA ORGANISASI PEMUDA DESA CIBINUANG, KABUPATEN KUNINGAN

2018 ◽  
Vol 1 (02) ◽  
Author(s):  
Roni Nursyamsu
Keyword(s):  
Rural Communities ◽  
Community Service ◽  
Community Empowerment ◽  
Technical Training ◽  
Youth Organizations ◽  
Youth Organization ◽  
Service Activity ◽  
Three Stages ◽  
Village Government

The Community Service Activity / Kegiatan pengabdian kepada Masyarakat (PKM) was held in Cibinuang Village, Kuningan District, Kuningan Regency with the target of young people who are members of Karang Taruna Tunas Mekar as youth organization in Cibinuang Village. The problems faced by partner institution in this activity are: a) lack of socialization about the existence of youth organizations and their roles in the development of rural communities, b) less awareness and participation of youth in organizations, both administrator/ other members, c) training of administrators / members in making work programs have never been done. The method of implementation in this activity is active participation with stages namely 1). Seminar and discussing about the role of youth organizations, 2). Providing technical training in making organization programs, 3) Mentoring in making proposals. Seminar about the roles of youth organization for community empowerment in youth organizations in Cibinuang Village presented material in accordance with the theme. The materials presented to the participants including: the role of youth in village development, the mechanism for preparing programs and how to make proposals for effective funding requests. The training in making organization programs and activity proposals were divided into three stages, namely lectures and discussion about the role of youth organizations, providing technical training in the preparation of organization programs and making activity proposals, and mentoring in making organization programs and proposals.� Based on the process PkM activities, it can be seen that 1) there were enhancing youth's understanding and awareness of their capacity in developing villages through youth organizations, 2) members and administrators of youth organizations were motivated to play an active / participating role in building themselves and their villages, 3) administrators of youth organizations to arrange a program, 4) the management of the youth organization was able to make a proposal from each organization program that will be submitted to the Cibinuang Village Government.�Keywords: Youth Capacity, Youth Organization, Organization Program�AbstrakKegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Cibinuang Kecamatan Kuningan Kabupaten Kuningan dengan target pemuda-pemudi yang tergabung dalam Karang Taruna Tunas Mekar yang merupakan organisasi kepemudaan di tingkat Desa Cibinuang.� Permasalahan yang dihadapi oleh lembaga mitra dalam kegiatan ini yaitu: a) kurang tersosialisasikanya eksistensi organisasi pemuda dan perannya dalam pembangunan masyarakat desa, b) kesadaran dan partisipasi pemuda dalam organisasi baik pengurus/anggota kurang, c) pelatihan pada pengurus/anggota dalam membuat program kerja belum pernah dilakukan.� Metode pelaksanaan dalam kegiatan ini yaitu partisipasi aktif dengan tahapan yakni 1). Ceramah dan tanya jawab tentang peran organisasi pemuda, 2). Memberikan pelatihan teknis pembuatan program kerja, 3) Pendampingan dalam membuat proposal kegiatan. Seminar tentang peran organisasi pemuda untuk pemberdayaan masyarakat pada organisasi pemuda di Desa Cibinuang Kec. / Kab. Kuningan diisi dengan pemaparan materi yang sesuai dengan tema. Materi-materi yang disampaikan kepada peserta meliputi: peran pemuda dalam pembangunan desa, mekanisme penyusunan program kerja dan cara pembuatan proposal kegiatan untuk permintaan dana yang efektif. Pelatihan pembuatan program kerja dan proposal kegiatan dibagi menjadi tiga kegiatan, yaitu ceramah dan tanya jawab tentang peran organisasi pemuda, memberikan pelatihan teknis penyusunan program kerja dan pembuatan proposal kegiatan, dan pendampingan dalam membuat program kerja dan proposal kegiatan. Berdasarkan proses kegiatan Pengabdian Kepada Masyarakat dapat dilihat adanya 1) peningkatkan pemahaman dan kesadaran pemuda terhadap kapasitasnya dalam membangun desa melalui wadah organisasi pemuda, 2) anggota maupun pengurus organisasi kepemudaan termotivasi� untuk berperan aktif/berpartisipasi dalam membangun diri maupun desanya, 3) pengurus organisasi kepemudaan dapat menyusun program kerja, 4) pengurus organisasi kepemudaan mampu membuat proposal kegiatan dari setiap program kerja yang akan diajukan ke Pemerintah Desa Cibinuang.

scholarly journals THE ROLE OF COMMUNITY EMPOWERMENT CARRIED OUT BY VILLAGE GOVERNMENT IN THE REGIONAL AUTONOMY ERA

2019 ◽  
Vol 6 (1) ◽  
pp. 34
Author(s):  
Enny Agustina
Keyword(s):  
Community Empowerment ◽  
Easy Access ◽  
Governance System ◽  
Public Interests ◽  
Community Environment ◽  
Community Needs ◽  
Village Communities ◽  
Village Government ◽  
The Village

Realizing prosperity in the community needs to be supported by a good development management. In the governance system, it is necessary to have governance behaviour that is honest, open, responsible and democratic. In the community structure, a mechanism providing opportunities for the community in the decision-making process for public interests needs to be developed. This study discusses the role of the village head in empowering village communities. This study used a community-based approach so that the community knows in detail concerning the role of the village head in the Framework for the Implementation of Village Autonomy based on Law No. 6 of 2014 concerning Village. The results showed that village head must have a fair and wise attitude in carrying out his duties and obligations. Besides, the village head must give an easy access to the community in providing assistances. Yet, the most important thing is that, as a leader, the village head must be able to provide a good example for their subordinates so as to create maximum results and good community environment.�Mewujudkan kesejahteraan di masyarakat, perlu didukung oleh manajemen pembangunan yang baik. Dalam tatanan tata pemerintahan, perlu untuk memiliki perilaku tata kelola yang jujur, terbuka, bertanggung jawab dan demokratis, sementara dalam tatanan masyarakat suatu mekanisme perlu dikembangkan yang memberikan peluang bagi masyarakat dalam proses pengambilan keputusan untuk kepentingan bersama. studi ini membahas bagaimana peran kepala desa dalam memberdayakan masyarakat pedesaan. Penelitian ini menggunakan metode pendekatan kepada masyarakat sehingga masyarakat tahu lebih detail tentang Peran Kepala Desa dalam Kerangka Pelaksanaan Otonomi Desa Menurut Undang-Undang Nomor 6 tahun 2014 tentang Desa. Hasil penelitian ini yaitu dalam melaksanakan tugas dan kewajiban Kepala Desa mereka harus mempunyai tingkah laku yang adil, bijaksana dan tidak mempersulit dalam memberikan layanan kepada semua masyarakat. Namun yang lebih penting lagi bahwa sebagai seorang pemimpin harus bisa memberikan contoh untuk bawahan sehingga mendapatkan hasil yang maksimal dan terciptanya persatuan komunitas yang baik.

scholarly journals PENGUATAN PERAN APARATUR PEMERINTAHAN DESA DALAM MELAKSANAKAN TUGAS PEMERINTAHAN DESA DI KABUPATEN INDRAMAYU JAWA BARAT

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji
Keyword(s):  
Central Government ◽  
Government Officials ◽  
Village Community ◽  
The People ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Technical Guidance

Village government is the lowest level of government in the Government of the Republic of Indonesia. Its existence is very strategic for the implementation of programs of the central government, local government, and the wishes of the village community, so that the village government can help create a balance between the goals desired by the state and those desired by the people, namely the welfare of the people. For this reason, the role of village government officials is important to achieve the success of implementing village government tasks. In fact, there are still many village government officials who have not been able to carry out their duties and authorities properly and correctly. How are efforts to strengthen the role of village government officials so that they are able to carry out their duties and authority properly and correctly? One effort that can be done is to provide technical guidance to village government officials regarding village governance, the duties and authorities of village government officials, as well as the preparation of village regulations. Through this activity, it is hoped that the role of the village government apparatus in carrying out their duties and authorities will be strong, so that their duties and authorities can be carried out properly and correctlyABSTRAK;Pemerintahan desa adalah tingkat pemerintahan terendah di dalam Pemerintahan Negara Republik Indonesia. Keberadaannya sangat strategis bagi penerapan program pemerintah pusat, pemerintah daerah, dan keinginan masyarakat desa, sehingga pemerintah desa dapat membantu terciptanya keseimbangan tujuan yang diinginkan oleh negara dan yang diinginkan oleh rakyat yaitu kesejahteraan rakyat. Untuk itu peran aparatur pemerintahan desa menjadi penting untuk mencapai keberhasilan pelaksanaan tugas pemerintahan desa. Pada kenyataannya masih banyak aparatur pemerintahan desa yang belum dapat melaksanakan tugas dan wewenangnya dengan baik dan benar. Bagaimana upaya menguatkan peran aparatur pemerintahan desa, agar mampu menjalankan tugas dan wewenangnya secara baik dan benar? Salah satu upaya yang dapat dilakukan adalah memberikan bimbingan teknis kepada aparatur pemerintahan desa mengenai pemerintahan desa, tugas dan wewenang aparatur pemerintah desa, maupun penyusunan peraturan desa. Melalui kegiatan ini diharapkan peran aparatur pemerintahan desa dalam melaksanakan tugas dan wewenangnya menjadi kuat, sehingga tugas dan wewenangnya dapat dilaksanakan dengan baik dan benar.

scholarly journals The role of traditional institutions in implementing the empowerment policy of Oetulu village, Musi district, Timor Tengah Utara regency

2021 ◽  
Vol 1 (2) ◽  
pp. 145-161
Author(s):  
Yohanes K. Olin ◽  
◽  
Petrus Kase ◽  
Hendrik Toda ◽  
◽  
...  
Keyword(s):  
Research Method ◽  
Scientific Information ◽  
Community Empowerment ◽  
North Central ◽  
Descriptive Research ◽  
Indigenous Institutions ◽  
Traditional Institutions ◽  
Village Government ◽  
The Village

Abstract Purpose: This study aimed to determine the role of indigenous institutions in implementing the Oetulu village Empowerment Policy of Musi district of North Central Timor regency. Research methodology: The research method in this study was a descriptive research method with a qualitative approach. This study used policy implementation theory models from Donald Van Meter and Carl E. Van Horn (1975)). Results: Six variables affect the implementation, namely: First, policy standards in the form of rules related to indigenous institutions in Oetulu village have been flawed at the formulation stage. Second, the human resources of Oetulu village indigenous institutions are not utilized by the Village Government. Third, communication between organizations and strengthening activities is still not effective. Fourth, the implementing agent has an open level of communication both vertically and horizontally, but this communication is constrained at the vertical level. Fifth, economic conditions in the jurisdiction or implementing organization are not enough to support the implementation of the policy and. Sixth, the disposition of the implementer. Limitations: This research only discusses the role of indigenous institutions in implementing the community empowerment policy of Oetulu village, Musi district of North Central Timor regency. Contribution: This research becomes scientific information for public administration science.

scholarly journals Performance of village facilitators in sustainable community empowerment

2021 ◽  
Vol 7 (3) ◽  
pp. 444
Author(s):  
Isra Djabbar
Keyword(s):  
Community Empowerment ◽  
Development Programs ◽  
Literature Study ◽  
Development Activity ◽  
Sustainable Community ◽  
Collection Data ◽  
Qualitative Descriptive ◽  
Village Government ◽  
Almost All ◽  
The Village

This study aimed to analyze and describe the performance of village assistants in sustainable community empowerment activities in Lalonaha Village, Wolo District, Kolaka Regency. Qualitative descriptive research method. Data obtained through interviews, literature study, and observation. The data analysis stage uses the Miles and Huberman method, namely data collection, data presentation, data verification, and concluding. Based on the research results, village assistants' capability in its implementation has not optimally because there are still many priority programs that people should expect but have not implemented. Activities carried out by village assistants in terms of development implementation, development supervision, and village administration training carried out by village assistants in Lalonaha Village, Wolo District have been able to run well, it is just that the obstacles faced regarding the quality of work by village assistants have not been able to carry out proper coordination fully. Both between the Lalonaha Village Government and the village community. In the implementation stage of village facilitator activities to help village government activities have not been able to run well, this is because in every development activity and supervision of development programs carried out more by the village apparatus themselves. The independence of village assistants in improving community empowerment in the village Lalonaha has not gone well because the village government itself carries out almost all the implementation of village assistance activities.

scholarly journals Literasi Tatakelola BUMDES (Badan Usaha Milik Desa)

2021 ◽  
Vol 1 (02) ◽  
pp. 67-79
Author(s):  
M. Ardiansyah Syam ◽  
Suratno Suratno ◽  
Syahril Djaddang
Keyword(s):  
Good Governance ◽  
Community Empowerment ◽  
Economic Power ◽  
Public Governance ◽  
Social Communities ◽  
Village Community ◽  
Publicly Owned ◽  
Village Communities ◽  
Village Government ◽  
The Village

Abstrak        Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci:  audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas.   Abstract       Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.

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