Pelaksanaan Fungsi Pengawasan BUMDes Desa Ponggok Kecamatan Polanharjo Kabupaten Klaten

Village owned enterprises or BUMDes is an enterprise in which all or most of the financial capital is owned by the village where the financial capital is directly comes from the wealth of the village itself which is separated to manage assets, services, and other exertion to increase the welfare of society. \u27\u27BUMDes Tirta Mandiri Desa Ponggok\u27\u27 is one of an advanced enterprise which gives a real contribution for the village economic development, the village infrastructure development, social aid and financial capital. There are two implementation control of Bumdes Tirta Mandiri, those are internal control and external control. Internal control is organized by \u27\u27Badan Pengawas\u27\u27 whereas external control is organized by \u27\u27Bapermas\u27\u27.The research method that is used is qualitative research. The data were collected by observation, interview, and literary review as the data collecting technique. The informants of this research are the Director of BUMDes Tirta Mandiri Desa Ponggok, \u27\u27Badan Pengawas Tirta Mandiri Desa Ponggok\u27\u27, the Village Head of Ponggok, the Head of BPD Desa Ponggok, the Head of Bapermas Klaten.The result of this research showed that the election process of the supervisors affect the supervisors\u27 work since it influential a supervisor\u27s quality. The implementation control by \u27\u27Badan Pengawas\u27\u27 is organized objectively because \u27\u27Badan Pengawas” use its standard that is tool administration, besides that, the implementation control is organized periodically which is arranged in the annual work program. However, there is a problem in the implementation control, the problem is the coordination between \u27\u27Badan Pengawas\u27\u27 and BUMDes management are stymied by the adjusting of the meeting time, therefore, it hasn\u27t run optimally, since \u27\u27Bapermas\u27\u27 only plays a role in the beginning of the election and as a facilitator in the provincial government program. The recommendation for BUMDes Management are organizing the training and the orientation towards \u27\u27Badan Pengawas” and need to create a framework coordination for ”Bapermas” as the Vice-Regent in order to increase the role of BUMDes Tirta Mandiri\u27s monitoring and evaluation, although BUMDes Tirta Mandiri is categorized as a independent BUMDes and need to arrange the technical rules of monitoring and evaluation