OPTIMALISASI DANA DESA DENGAN PENGEMBANGAN BADAN USAHA MILIK DESA (BUM Des) MENUJU DESA MANDIRI

Abstract

Agriculture. Each business unit has a manager of business unit who is responsible for planning until of reporting.However, in practice there are some constraints such as the difference in the paradigm of the stakeholders associated with the management of the Village Funds, lack of participation of the village community in the implementation of the job program of Village BUM, and a lack of knowledge related to the establishment of work plans and financial statements of Village BUM. The solution that is proposed includes competency enhancement training to Village BUM manager, start from strategic planning, programming, budgeting, implementation, and accompaniment of the Village BUM financial execution.