THE READINESS ANALYSIS OF VILLAGE-OWNED ENTERPRISES IN IMPLEMENTING DECREE NUMBER 136 YEAR 2022 OF VILLAGES, DISADVANTAGED REGIONS DEVELOPMENT, AND TRANSMIGRATION MINISTRY

Abstract

The issuance of Decree Number 136 Year 2022 of Villages Disadvantaged Region Development, and Transmigration Ministry concerning Guidelines for Preparing Village-Owned Enterprise (BUM Desa) Financial Report is expected to make it easier for BUM Desa to prepare their financial reports. However, in reality, some villages are not yet ready to implement this Village Ministerial Decree. This research aims to analyze the readiness of BUM Desa in Preparing their financial reports by implementing Decree Number 136 Year 2022 of Villages Disadvantaged Region Development, and Transmigration Ministry. The qualitative method with a descriptive approach was chosen as the research method. Data were collected from interviews, observation, and documentation. The research results show that readiness for implementation in Pringgabaya sub-district is still incomplete. Only three of six villages are ready to implement the Village Ministerial Decree. This readiness is due to the socialization and training related to the Village Ministerial Decree. There needs to be a role for the government in providing sufficient training and outreach to increase the readiness of BUM Desa. Because the PDTT Village Ministerial Decree Number 136 of 2022 is a new regulation, research on this topic is still not yet researched and is considered a novelty.