STRATEGI KETAHANAN FISKAL BUMDES DALAM MENGHADAPI DISRUPSI EKONOMI PASCA-PANDEMI: STUDI KASUS DESA PALADANG
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i3.2989Abstract
Abstract: Village-Owned Enterprises (BUMDes) play a strategic role in increasing Village Original Revenue (PADes) and strengthening village fiscal resilience through the management of local economic potential. However, post-pandemic economic disruption has created various challenges affecting the sustainability and performance of BUMDes management. This study aims to analyze the strategies for strengthening BUMDes in responding to post-pandemic economic disruption and to examine its contribution to Village Original Revenue (PADes) in enhancing the fiscal resilience of Paladang Village, Enrekang Regency. This study employed a qualitative approach using a case study design. Data were collected through observation, in-depth interviews, and documentation involving village government officials, BUMDes managers, and other relevant informants. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which consists of data condensation, data display, and conclusion drawing and verification. The findings indicate that BUMDes strengthening strategies were implemented through institutional governance improvement, enhanced administrative and financial accountability, the development of business units based on local potential, and the improvement of managerial capacity. Nevertheless, the implementation of these strategies continues to face several challenges, including limited capital, inadequate human resource competencies, insufficient business innovation, and suboptimal utilization of digital technology. BUMDes has contributed to Village Original Revenue through profit-sharing payments to the village government; however, its contribution has fluctuated and has not yet optimally strengthened the village's fiscal resilience. The findings imply that village governments and BUMDes managers should strengthen institutional capacity, improve human resource competencies, encourage business innovation based on local potential, and optimize the utilization of digital technology to enhance BUMDes' contribution to Village Original Revenue and support sustainable village fiscal resilience.
Keywords: Strengthening Strategy, Village-Owned Enterprises (BUMDes), Post-Pandemic Economic Disruption, Village Original Revenue, Village Fiscal Resilience.
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