EVALUASI AKUNTABILITAS PENGELOLAAN DANA BUMDES (Studi Kasus Pada BUMdes BUMI LESTARI Desa Kedasih, Kecamatan Sukapura, Kabupaten Probolinggo)

The focus of this research is the evaluation of accountability for the management of bumdes funds. Village-Owned Enterprises (BUMDes) are business entities whose capital is wholly or most of the capital owned by the village through direct participation from village assets which are separated to manage assets, services, and other businesses. for the greatest welfare of the village community. With the establishment of BUMDes, it is hoped that managers can manage funds so that they are allocated properly, therefore accountability of managers is needed. The law that underlies the establishment of BUMDes includes Government Regulation (PP) Number 72 concerning Villages. This type of research uses descriptive research with a qualitative approach. Descriptive research itself is a type of research that aims to explain something through a study. This type of research is only to describe, not to see relationships or compare information. At the implementation stage of BUMDes Bumi Lestari Kedasih Village, the community in the implementation process was directly involved. The administrators and administrators are the people of Kedasih Village who register to become administrators and managers. The implementation of BUMDes Bumi Lestari is carried out by involving the community. The Kedasih village community was also included in the process of deliberation, formation, selection, operational managers and the Kedasih Village community were also involved in selecting and determining candidate candidates. Based on the analysis, the deliberation process has been carried out with the community but the deliberation is for the preparation of the RPJM (Medium-Term Development Plan). Meanwhile, the preparation of the RKP (Development Work Plan) is no longer through deliberation with the community. The process of preparing the RKP was compiled by the government and the management of the Bumi Lestari Village BUMDes in Kedasih village by continuing the existing programs.