MANAJEMEN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN PENDAPATAN ASLI DESA (PADES) PADA BUMDES CIPTA KARYA UNGGUL, DESA TIPAR KIDUL, KECAMATAN AJIBARANG, KABUPATEN BANYUMAS

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis manajemen BUMDes Cipta Karya Unggul dalam meningkatkan Pendapatan Asli Desa (PADes) di Desa Tipar Kidul, Kecamatan Ajibarang, Kabupaten Banyumas, serta mengidentifikasi faktor-faktor yang mempengaruhi keberhasilannya, menggunakan pendekatan deskriptif kualitatif dengan analisis model Miles dan Huberman serta kerangka teori fungsi manajemen POAC George R. Terry. Hasil penelitian menunjukkan: (1) Planning perencanaan dilaksanakan secara partisipatif melalui musyawarah desa dan rapat koordinasi internal triwulanan, namun belum terdokumentasi secara formal dalam RKJM dan masih disampaikan secara lisan; (2) Organizing struktur organisasi telah terbentuk secara formal dan proporsional, namun implementasi tupoksi belum sepenuhnya konsisten, ditandai penumpukan tugas pada direktur dan belum optimalnya peran pengawas; (3) Actuating pelaksanaan operasional ketiga unit usaha berjalan efektif dan terstruktur, didukung kepemimpinan direktur yang partisipatif dan komunikatif serta koordinasi yang baik antara pengurus dan karyawan; (4) Controlling pengawasan dilakukan secara berjenjang melalui pemantauan harian, evaluasi bulanan, dan musyawarah desa tahunan sebagai forum pertanggungjawaban publik, meskipun monitoring lapangan langsung dan indikator kinerja tertulis masih perlu dikembangkan. Faktor internal yang mempengaruhi keberhasilan meliputi kompetensi SDM, sistem kontrol usaha yang terstruktur, dan transparansi pengelolaan keuangan. Adapun faktor eksternal mencakup dukungan regulasi dan pembiayaan dari pemerintah desa, partisipasi aktif masyarakat, serta kemitraan strategis dengan PT Sinar Tambang Artha Lestari dan Ineznet. Rekomendasi penelitian ini meliputi penyusunan RKJM secara formal, penguatan kapasitas SDM melalui pelatihan berkelanjutan, peningkatan intensitas monitoring lapangan, serta penetapan indikator kinerja tertulis pada setiap unit usaha guna mendorong pengelolaan BUMDes yang lebih profesional dan berkelanjutan.
Kata Kunci : Badan Usaha Milik Desa, Fungsi Managemen, Manajemen, Pendapatan Asli Desa (PADes)

This study aims to describe and analyze the management of BUMDes Cipta Karya Unggul in increasing Village Original Income (PADes) in Tipar Kidul Village, Ajibarang District, Banyumas Regency, as well as to identify the factors influencing its success, using a qualitative descriptive approach with Miles and Huberman model analysis and George R. Terry's POAC management function theoretical framework. The results of the study indicate: (1) Planning is carried out in a participatory manner through village deliberations and quarterly internal coordination meetings, but has not been formally documented in the RKJM and is still conveyed verbally; (2) Organizing the organizational structure has been formed formally and proportionally, but the implementation of the main tasks and functions has not been fully consistent, marked by the accumulation of tasks on the director and the less than optimal role of the supervisor; (3) Actuating the operational implementation of the three business units runs effectively and in a structured manner, supported by participatory and communicative director leadership and good coordination between management and employees; (4) Controlling supervision is carried out in stages through daily monitoring, monthly evaluations, and annual village deliberations as a public accountability forum, although direct field monitoring and written performance indicators still need to be developed. Internal factors influencing success include human resource competency, a structured business control system, and transparent financial management. External factors include regulatory and financing support from the village government, active community participation, and strategic partnerships with PT Sinar Tambang Artha Lestari and Ineznet. This study's recommendations include formalizing the Village-Owned Enterprises (RKJM), strengthening human resource capacity through ongoing training, increasing the intensity of field monitoring, and establishing written performance indicators for each business unit to encourage more professional and sustainable BUMDes management.
Keywords: Management, Management Functions, Village Original Income (PADes), Village-Owned Enterprises