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

2025-01-06T22:07:25+07:00

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.

THE THOUGHT OF SHEIKH MUHAMMAD ARSYAD AL-BANJARI: THE RELEVANCE OF PRODUCTIVE ZAKAT IN EMPOWERING THE ECONOMY OF SOCIETY IN INDONESIA

2025-01-06T22:07:26+07:00

The thoughts of Muhammad Sheikh Arsyad Al-Banjari significantly contribute to the concept of productive zakat as a tool for community economic empowerment in Indonesia. In this context, zakat is viewed not only as a religious obligation but also as a strategic instrument for enhancing community welfare through providing capital for small and medium enterprises. This research aims to analyze Muhammad Sheikh Arsyad Al-Banjari's thoughts on community empowerment through productive zakat in Indonesia. The study falls under a qualitative descriptive cluster with a literature review; data collection is conducted by gathering previous research related to Muhammad Sheikh Arsyad Al-Banjari's thoughts and productive zakat. Data analysis is carried out through data condensation, data display, and drawing conclusions. The findings indicate that Muhammad Sheikh Arsyad Al-Banjari's thoughts on productive zakat offer a new perspective on economic empowerment in communities. The relevance of this concept is particularly important in the Indonesian context, which still faces various economic challenges. With appropriate implementation, productive zakat can not only be a solution to poverty but also promote community independence and sustainable welfare. Community empowerment through productive zakat is expected to enhance community economies, eradicate poverty, and foster community empowerment. However, the implementation of community empowerment through productive zakat in Indonesia faces obstacles, such as a lack of awareness and knowledge, as well as ineffective management and oversight. This is due to the community's mindset, which is not yet accustomed to productive zakat, as zakat management is typically consumptive or directly received by the community. Therefore, the concept of productive zakat is still not well understood, leading to a lack of trust in zakat managers.

ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM

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

THE THOUGHT OF SHEIKH MUHAMMAD ARSYAD AL-BANJARI: THE RELEVANCE OF PRODUCTIVE ZAKAT IN EMPOWERING THE ECONOMY OF SOCIETY IN INDONESIA