Analysis of Village-Owned Enterprise (BUMDes) Management Strategies in Increasing Village Original Income: A Case Study of BUMDes in Medan Krio Village
DOI:
https://doi.org/10.26905/jbm.v13i1.17984Keywords:
management strategy, village own-source revenue (PADes, village-owned enterprise (BUMDes)Abstract
This study aims to analyze the management strategies of the Village-Owned Enterprise (BUMDes) "Bintang Medan Krio" in increasing the Village's Own-Source Revenue (PADes) in Medan Krio Village, Sunggal District, Deli Serdang Regency. The study employs a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation involving informants selected via purposive sampling—specifically, the Head of Medan Krio Village and BUMDes administrators. Data analysis utilized the interactive model developed by Miles, Huberman, and Saldana, comprising data condensation, data display, and conclusion drawing/verification. The strategy analysis is grounded in Fred R. David’s strategic management theory, which encompasses three stages: strategy formulation, strategy implementation, and strategy evaluation. The results indicate that during the strategy formulation stage, the BUMDes considers village potential, community needs, financing requirements, cost-benefit analysis, and competitive conditions when determining and developing business units. In the implementation stage, strategies are executed through the delegation of authority to unit heads, human resource management, capital support and village government oversight, community involvement, marketing, and budget management. Meanwhile, evaluation is conducted through weekly monitoring, monthly financial reporting, periodic assessments, guidance or replacement of managers, and the application of cross-subsidies between business units. The implementation of these strategies has positively impacted the BUMDes's performance and its contribution to the village's own-source revenue (PADes). The BUMDes profit increased from IDR 24,449,608 in 2024 to IDR 66,423,707 in 2025. In accordance with the Articles of Association and Bylaws (AD/ART), 35% of the operating profit is allocated to Village Original Revenue (PADes); consequently, the BUMDes contribution is projected to rise from IDR 8,557,363 in 2024 to IDR 23,248,297 in 2025. Nevertheless, challenges persist, including high operational costs in the sheep farming business, competition facing the village Wi-Fi and refillable drinking water units, and limited human resources across several business units. Therefore, strengthening human resource capacity, conducting a more systematic mapping of internal and external conditions, and utilizing measurable performance indicators are essential to enhance business sustainability and the BUMDes contribution to PADes.
Downloads
References
David, F. R. (2020). Strategic management: A competitive advantage approach, concepts and cases (16th ed.). Pearson Education.
Hamid, A. Z., Devia, A., & Novalia. (2026). Development strategy of village-owned enterprises (BUMDes) Bumi Sari in Natar District, South Lampung. Jurnal Manajemen Motivasi, 22(1), 1658-1666. https://doi.org/10.29406/jmm.v22i1.8686
Ikhsan, L. R., Priatna, W. B., & Burhanuddin. (2023). Efektivitas Badan Usaha Milik Desa (BUMDes) dalam meningkatkan kesejahteraan masyarakat. E-BISMA, 5(2), 221-238. https://doi.org/10.37631/ebisma.v5i2.1093
Maulida, L., Harahap, M. I., & Nasution, J. (2025). Analisis Pengembangan Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Kesejahteraan Masyarakat Menurut Perspektif Ekonomi Islam. Jurnal Ekonomi & Ekonomi Syariah, 8(1), 672-681. https://doi.org/10.36778/jesya.v8i1.1979
Miles, M. B., Huberman, A. M., & Saldana, J. (2019). Qualitative data analysis: A methods sourcebook (4th ed.). SAGE Publications.
Moleong, L. J. (2021). Metodologi penelitian kualitatif. PT Remaja Rosdakarya.
Nasution, A. F. I., & Marliyah. (2022). Strategic Analysis of the North Sumatra Regional Development Planning Agency in the Development of Bumdes and the Village Economy. Jurnal Fokus Manajemen, 2(1), 71–78
Nuraini. (2024). Pengelolaan Badan Usaha Milik Desa untuk meningkatkan kesejahteraan masyarakat. Deepublish.
Nuraini, & Abdullah. (2024). Analisis pengelolaan Badan Usaha Milik Desa (BUMDes) untuk meningkatkan Pendapatan Asli Desa. Jurnal Administrasi Publik dan Pembangunan Desa, 5(2), 88–101.
Nugraha, H., Kasim, M., Christover, D., & Yani, A. (2025). Pengelolaan dan keberlanjutan usaha BUMDes berdasarkan fungsi manajemen. Academia Open, 10(2), 6-11. https://doi.org/10.21070/acopen.10.2025.11417
Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa.
Rosari, R., Cakranegara, P. A., Pratiwi, R., Kamal, I., & Sari, C. I. (2022). Strategi manajemen sumber daya manusia dalam pengelolaan keuangan BUMDes di era digitalisasi. Owner: Riset & Jurnal Akuntansi, 6(3), 3040-3049. https://doi.org/10.33395/owner.v6i3.870
Sugiyono. (2023). Metode penelitian kualitatif. Alfabeta.
Supardi, & Budiwitjaksono. (2021). Strategi pengelolaan Badan Usaha Milik Desa (BUMDes) dalam upaya meningkatkan Pendapatan Asli Desa di Desa Bungurasih. Jurnal Ilmu Administrasi dan Pemerintahan Desa, 4(1), 15–27.
Susanti. (2024). Pengelolaan Badan Usaha Milik Desa (BUMDes) dalam upaya meningkatkan Pendapatan Asli Desa (PADes). Jurnal Manajemen dan Pembangunan Desa, 5(1), 52–65.
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa.
Wibowo, & Hapsari. (2022). Pengelolaan keuangan BUMDes: Upaya mewujudkan tujuan pembangunan berkelanjutan desa. Jurnal Akuntansi dan Keuangan Desa, 3(2), 75–89.
Wijaya. (2023). Strategi pengelolaan Badan Usaha Milik Desa (BUMDes) dalam meningkatkan Pendapatan Asli Desa (studi kasus Desa Bojonggede Kabupaten Bogor). Jurnal Manajemen Publik Indonesia, 4(3), 112–126.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
(1) Copyright of the published articles will be transferred to the journal as the publisher of the manuscripts. Therefore, the author confirms that the copyright has been managed by the journal.
(2) Publisher of Jurnal Bisnis dan Manajemen is University of Merdeka Malang.
(3) The copyright follows Creative Commons Attribution–ShareAlike License (CC BY SA): This license allows to Share — copy and redistribute the material in any medium or format, Adapt — remix, transform, and build upon the material, for any purpose, even commercially.



