EFFECTIVENESS AND EFFICIENCY OF FINANCIAL MANAGEMENT OF VILLAGE-OWNED ENTERPRISES (BUMDes)

This research aims to analyze the effectiveness and efficiency of financial management in the Village-Owned Enterprise (BUMDes) "Berkah" in Ajakkang Village, Soppeng Riaja District, Barru Regency. Employing a qualitative approach, data was collected through observation, interviews, and documentation. The results indicate that BUMDes "Berkah" has successfully met community needs through three main business units: Farmers' Shop, Stationery Business, and Savings and Loans. The Farmers' Shop improves farmers' access to quality agricultural inputs at affordable prices, the Stationery Business fulfills educational and office needs of the community, while the Savings and Loans provides financial access with low interest rates. However, significant challenges remain, including lack of transparency and accountability in financial reporting, limited stock, and limited public understanding of financial services. To enhance effectiveness and efficiency, increased transparency, training for managers, and improved promotional strategies are recommended. This study concludes that with further refinement, BUMDes "Berkah" can serve as an effective model for village economic empowerment in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) "Berkah" di Desa Ajakkang, Kecamatan Soppeng Riaja, Kabupaten Barru. Menggunakan pendekatan kualitatif, data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa BUMDes "Berkah" telah berhasil memenuhi kebutuhan masyarakat melalui tiga unit usaha utama: Toko Tani, Usaha ATK, dan Simpan Pinjam. Toko Tani meningkatkan aksesibilitas petani terhadap input pertanian berkualitas dengan harga terjangkau, Usaha ATK memenuhi kebutuhan pendidikan dan perkantoran masyarakat, sementara Simpan Pinjam menyediakan akses keuangan dengan bunga rendah. Meskipun demikian, tantangan signifikan masih dihadapi, termasuk kurangnya transparansi dan akuntabilitas dalam laporan keuangan, keterbatasan stok, dan pemahaman masyarakat yang terbatas tentang layanan keuangan. Untuk meningkatkan efektivitas dan efisiensi, disarankan adanya peningkatan transparansi, pelatihan bagi pengelola, dan strategi promosi yang lebih baik. Penelitian ini menyimpulkan bahwa dengan penyempurnaan lebih lanjut, BUMDes "Berkah" dapat menjadi model efektif untuk pemberdayaan ekonomi desa di Indonesia.