Analysis of Village Potential Through the Establishment of Village Owned Enterprises (BUMDesa) in Bantul Regency


  • Dwi Sudaryati Universitas Pembangunan Nasional Veteran Yogyakarta
  • Sucahyo Heriningsih Universitas Pembangunan Nasional Veteran Yogyakarta
  • Lita Yulita Fitriyani Universitas Pembangunan Nasional Veteran Yogyakarta



Village-Owned Enterprises (Bumdesa).village potential


The village government is at the forefront of development. With the existence of Village Law No.6 of 2014 with a budget of billion rupiahs each year in the form of APBDesa, which must be properly allocated for the benefit of the community both in the infrastructure development sector and community empowerment, one of which can be accommodated through Village-Owned Enterprises (Bumdesa). The existence of this BUMDesa is expected to be able to encourage economic life in the countryside with the aim of increasing the village economy and increasing the income of the village community. This study aims to identify the business units of BUMDesa established in Bantul Regency based on the existing potential in the Village. The research method is descriptive qualitative using a survey of a total population of 75 villages, which were identified only 38 villages that have BUMDesa, and only 32 villages for which BUMDesa data is available. This means that 50 percent of all villages have implemented community welfare programs with the BUMDesa establishment mechanism. This is possible because some village communities do not understand the meaning of BUMDesa, which can be used for poverty alleviation, even though there have been many successful Bumdes in Bantul Regency. From the results of the analysis, it was found that most of the villages had taken advantage of the potential of their villages. From the survey results, there were 18 villages that had more than 1 (one) business unit, and a total of 14 villages where BUMDesa had only one business unit. Of the 32 BUMDesa in Bantul, which are developed and independent, only three are BUMDesa in Panggungharjo Village, Srimartani Village, and Srigading Village.


Agunggunanto, E. Y., Arianti, F., Kushartono, E. W., & Darwanto, D. (2016). Pengembangan Desa Mandiri Melalui Pengelolaan Badan Usaha Milik Desa (Bumdes). Jurnal Dinamika Ekonomi & Bisnis, 13(1).

Albab, B., & Munandar, A. I. (2020, June). The role of youth in managing village-owned enterprises (BUMDES) through digital marketing. In Managing Learning Organization in Industry 4.0: Proceedings of the International Seminar and Conference on Learning Organization (ISCLO 2019), Bandung, Indonesia, October 9-10, 2019 (p. 279). Routledge.

Budi, Fajar. 2019. Bumdes Panggungharjo Memiliki Keuntungan 53 Milyar Bisa Jadi Percontohan.

Huruta, A. D., Kundhani, E. Y., & Manurung, C. R. (2020). The development of village-owned enterprises: Lessons learned from Ponggok Village. Masyarakat, Kebudayaan dan Politik, 33(1).

Kasila, M., & Kolopaking, L. M. (2018). Partisipasi Pemuda Desa dalam Perkembangan Usaha BUMDES “TIRTA MANDIRI”. Jurnal Sains Komunikasi dan Pengembangan Masyarakat [JSKPM], 2(1).

Kurniasih, D., Setyoko, P. I., Imron, M., & Wijaya, S. S. (2019). The role of stakeholders in the Accountability of Village Enterprise Management: a Public Governance Approach. In IOP Conference Series: Earth and Environmental Science (Vol. 255, No. 1, p. 012056). IOP Publishing.

Purba, R., Aulia, F., Dwilita, H., & Nadra, U. (2018). Increasing Income For Communities In Lubuk Kertang Village Through Village-Based Business Enterprises (BUMDES) Based On Mangrove Ecotourism. International Journal of Economics, Commerce, and Management.

Srirejeki, K. (2018). Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia. Jurnal Akuntansi, Manajemen dan Ekonomi, 20(1).

Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success factors of village-owned enterprises (BUMDes) performance in Indonesia: An exploratory study. Journal of Accounting and Investment, 20(2).

Sufi, W., & Saputra, T. (2017). Implementation of village empower program in supporting form of institutions of village business institutions (BUMDes)(Study on Dayang Suri Village Bungaraya Sub District Siak Regency Riau Province). Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 5(2).

Sumantara, K., Suryani, K., Widnyana, I. W., Menes, C. C., Sutrisna, I. P., Oktariana, O., & Dana, R. S. (2019). Swot Analysis Of Village Owned Enterprises (Bumdes) Trading Business Of" Ayu Bagia" Goods In Baha Village-Kecamatan Mengwi Badung District-Bali. International Journal Of Sustainability, Education, And Global Creative Economic (Ijsegce), 2(1).

Suriadi, A., Mahalli, K., Achmad, N., & Muda, I. (2015). The Applicative Model of The Village_Owned Enterprises (BUMDES) Development In North Sumatera.

Yudiardi, D., & Karlina, N. (2017). Identification Of Supporting And Inhibiting Factors Of Bumdes (Village-Owned Enterprises) Village Development Planning In Sukarame District Garut. Global Journal of Politics and Law Research, 5(1).