SISTEM PENGENDALIAN MANAJEMEN PADA BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN PENDAPATAN ASLI DESA MONCONGLOE

Abstract

BUMDes Moncongloe is one of the strategic efforts of the village to foster economic independence and enhance its Original Village Revenue (PADes). However, its implementation still faces several managerial challenges, including suboptimal business planning, mismatches between budget reports and actual performance, and weak evaluation mechanisms. This study aims to examine the application of the Management Control System (MCS) in BUMDes Moncongloe through four key aspects: strategic planning, budgeting, performance implementation and measurement, and performance evaluation. This research uses a qualitative case study approach, with data collected through interviews with five key informants: the village head, BUMDes director, treasurer, supervisor, and community representative. The findings indicate that the MCS has been initiated but has not yet been optimally implemented. Strategic planning tends to be short-term, community involvement in budgeting is still limited, performance measurement lacks structured indicators, and evaluations are often informal and undocumented. Strengthening human resource capacity, developing standardized reporting systems, and enhancing coordination among stakeholders are necessary to achieve more effective and accountable BUMDes governance.