ABSTRAK

BUMDes berperan penting sebagai alat penting dalam memperkuat ekonomi desa melalui pengelolaan berbagai peluang usaha komersial. Pembangunan ekonomi di desa didasarkan pada potensi, kebutuhan,serta sumber daya yang dimiliki desa. Dengan adanya BUMDes Makmur Sentosa di desa Slahung diharapkan desa dapat mengelola dam mengoptimalkan sumber daya lokalnya, Penelitian ini menggunakan metodologi kualitatif deskriptif, yang dilakukan melalui wawancara, observasi lapangan, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa BUMDes mengoperasikan berbagai jenis bisnis, termasuk layanan pembayaran pajak kendaraan bermotor (e-Samsat), penjualan peralatan pertanian, penyewaan toko, pengelolaan parkir, dan pengolahan lahan pertanian. Praktik tata kelola yang baik terlihat dalam keterlibatan masyarakat, transparansi informasi, dan pertanggungjawaban terhadap pemerintahan desa. BUMDes memberikan manfaat nyata bagi warga, termasuk peningkatan akses layanan publik, penciptaan lapangan kerja, dan peningkatan kesejahteraan ekonomi. Namun, BUMDes menghadapi keterbatasan yang memerlukan perhatian segera, terutama kekurangan sumber daya manusia.
Kata kunci: BUMDes, pengelolaan, diversifikasi usaha, masyarakat,desa

ABSTRACT
Village-Owned Enterprises (BUMDes) play a crucial role as a tool in strengthening the village economy through the management of various commercial business opportunities. Village economic development is based on the village's potential, needs, and resources. With the establishment of BUMDes Makmur Sentosa in Slahung Village, it is hoped that the village will be able to manage and optimize its local resources. This research used a descriptive qualitative methodology, conducted through interviews, field observations, and document analysis. The results indicate that BUMDes operates various business lines, including motor vehicle tax payment services (e-Samsat), agricultural equipment sales, shop rentals, parking management, and agricultural land cultivation. Good governance practices are evident in community involvement, information transparency, and accountability to the village government. BUMDes provide tangible benefits to residents, including improved access to public services, job creation, and improved economic well-being. However, BUMDes faces limitations that require immediate attention, particularly a lack of human resources.
Keywords: BUMDes, management, business diversification,village