MANAGEMENT VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING VILLAGE ORIGINAL INCOME ISLAMIC ECONOMIC PERSPEC: PENGELOLAAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA PERSPEKTIF EKONOMI ISLAM (STUDI PADA BADAN USAHA MILIK DESA MAJU BERSAMA)

ABSTRAK Badan Usaha Milik Desa di wilayah Kabupaten Sambas masih banyak yang belum dikelola secara maksimal sehingga Badan Usaha Milik Desa di Kabupaten Sambas hanya sekitar 10% dalam kondisi sehat secara pengelolaan. Hal ini mengakibatkan banyaknya modal yang telah digelontorkan olah pemerintah desa tidak sebanding dengan Pendapatan Asli Desa yang diterima oleh Pemerintah Desa. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data dengan wawancara, observasi, dan dokumentasi. Analisis data menggunakan analisis Teknik Miles dan Hubermen dan Analisis SWOT. Hasil penelitian ini menunjukkan bahwa BUM Desa Maju Bersama Sejiram menerapkan Pengelolaan berupa Perencanaan, pengorganisasian, Pelaksanaan dan pertanggungjawaban sesuai regulasi yang ada. Berdasarkan kekuatan, kelemahan, peluang, dan ancaman yang ada di lapangan, beberapa alternatif strategi yang dapat diterapkan dalam pengelolaan BUMDesa, yaitu strategi Ekspansi unit usaha unggulan, pengembangan SDM dan kelembagaan, strategi pengembangan Mitra Bisnis  dan Inovasi usaha, serta strategi Penindakan usaha Ilegal. Pengelolaan BUMDesa Maju Bersama dalam hal meningkatkan Pendapatan Asli Desa menggunakan konsep kepemilikan, keadilan dan keseimbangan ABSTRACT There are still many Village Owned Enterprises in the Sambas Regency area that have not been managed optimally so that only 10% of Village Owned Enterprises in Sambas Regency are in a healthy condition in terms of management. This resulted in the amount of capital that had been disbursed by the village government was not proportional to the Village Original Income received by the Village Government. This study uses a qualitative approach with a descriptive type of research. Data collection techniques with interviews, observation, and documentation. Data analysis used Miles and Hubermen technique analysis and SWOT analysis. The results of this study indicate that BUM Desa Maju Bersama Sejiram applies management in the form of planning, organizing, implementing and being accountable according to existing regulations. Based on the strengths, weaknesses, opportunities, and threats that exist in the field, several alternative strategies can be applied in the management of BUMDes, namely the expansion strategy of leading business units, human and institutional development, business partner development strategies and business innovation, and illegal business action strategies. BUMDes Management Forward Together in terms of increasing Village Original Income using the concepts of ownership, justice and balanc