IMPLEMENTASI PERAN KEPALA DESA DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PERSPEKTIF SIYĀSAH TANFĪŻIYYAH (Studi BUMDes Pekon Way Ilahan Kecamatan Pulau Panggung Kabupaten Tanggamus)

DEDI, KURNIAWAN (2026) IMPLEMENTASI PERAN KEPALA DESA DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PERSPEKTIF SIYĀSAH TANFĪŻIYYAH (Studi BUMDes Pekon Way Ilahan Kecamatan Pulau Panggung Kabupaten Tanggamus). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Badan Usaha Milik Desa (BUMDes) seharusnya menjadi usaha desa yang paling dominan untuk dapat menggerakan ekonomi desa. Lembaga ini juga dituntut mampu memberikan pelayanan kepada non anggota (di luar desa maupun warga desa sendiri) dengan menempatkan harga dan pelayanan yang berlaku standar pasar. Namun, keberadaan BUMDes di Pekon Way Ilahan masih belum bisa berjalan secara efektif dan belum mampu memberikan kontribusi bagi pembangunan dan pemberdayaan masyarakat desa, hal ini disebabkan oleh upaya pemerintahan dalam mendorong kemandirian ekonomi desa melalui pendirian BUMDes menemui banyak kendala di lapangan. Bahkan BUMDes yang terbentuk pun banyak yang akhirnya tidak jalan maupun tidak memberikan kontribusi terhadap pendapatan desa. Terkait pengelolaan BUMDes, Kepala Desa memiliki peran dan kewajiban untuk memberi nasehat, saran, pendapat dan mengendalikan operasional dalam pelaksanaan pengelolaan BUMDes. Penelitian ini berkaitan dengan siyāsah Tanfīżiyyah syar‟iyyah yang diorientasikan untuk kemaslahatan rakyat sebagaimana halnya tujuan BUMDes. Sebagaimana Tugas Al-Sulthah Tanfīżiyyah adalah melaksanakan undang-undang. Di ini negara memiliki kewewenangan untuk menjabarkan dan mengaktualisasikan perundang- undangan yang telah dirumuskan tersebut. Jenis metode penelitian ini ialah penelitian lapangan (field research), sifat penelitian deskripstif analisis. Sumber data berupa data primer dan data sekunder. Informan penelitian ini berjumlah 6 orang yakni 1 orang kepala pekon, 1 orang kepala BUMDes, 1 Anggota BUMDes, 2 orang tokoh masyarakat dan 1 orang BPD. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Teknis pengolahan data melalui pemeriksaan data, penandaan data, dan sistematisi data. Hasil penelitian ini ialah: (1) Implementasi peran kepala desa dalam pengelolaan Badan Usaha Milik Desa (BUMDES) di Pekon Way Ilahan masih belum optimal hal ini disebabkan oleh kurangnya pemahaman tugas, peran dan tanggung jawabnya kepala pekon dalam pelaksanaan operasional BUMDes, keterbatasan jenis usaha yang dijalankan dan rendahnya partisipasi masyarakat dalam pegembangan BUMDes. Sehingga hal ini berdampak pada kurangnya sosialisasi dan informasi terkait program-program BUMDes kepada masyarakat, kurangnya rasa tanggung jawab yang diberikan dari warga yang telah menjalankan simpan pinjam. (2) Tinjauan Fiqh Siyasah Tanfīżiyyah terhadap Implementasi peran Kepala Pekon Way Ilahan Kecamatan Pulau Panggung Kabupaten Tanggamus Dalam Pengelolaan Badan Usaha Milik Desa (BUMDes) belum memenuhi prinsip fiqh siyasah di antaranya amanah, keadilan, musyawarah dan Bi Al-Ma‟ruf Nahy An Al-Munkar. Prinsip amanah tidak di jalankan oleh Kepala Pekon Way Ilahan dalam implementasi program BUMDes yang sudah berjalan di tengah masyarakat, sebagian masyarakat tidak bertanggung jawab atas penggunaan dana BUMDes dan juga kepala pekon yang tidak memahami tugas, peran dan tanggung jawabnya dalam pengelolaan BUMDes. Sehingga, peran kepala desa dalam hal ini tidak memenuhi prinsip fiqh siyāsah Tanfīżiyyah yakni amanah. ABSTRACT Village-Owned Enterprises (BUMDes) should be the most dominant village business to be able to drive the village economy. This institution is also required to be able to provide services to non-members (outside the village or the villagers themselves) by setting prices and services that apply to market standards. However, the existence of BUMDes in Way Ilahan Village has not been able to run effectively and has not been able to contribute to the development and empowerment of village communities, this is because the government's efforts to encourage village economic independence through the establishment of BUMDes have encountered many obstacles in the field. Even many BUMDes that have been formed have not run or have not contributed to village income. Regarding the management of BUMDes, the Village Head has a role and obligation to provide advice, suggestions, opinions and control operations in the implementation of BUMDes management. This research is related to the siyāsah Tanfīżiyyah syar'iyyah which is oriented towards the welfare of the people as is the purpose of BUMDes. As the Task of Al-Sulthah Tanfīżiyyah is to implement the law. Here the state has the authority to describe and actualize the legislation that has been formulated. The type of research method is field research, the nature of the research is descriptive analysis. Data sources are in the form of primary data and secondary data. The informants of this study numbered 6 people, namely 1 village head, 1 head of BUMDes, 1 BUMDes member, 2 community leaders and 1 BPD. Data collection techniques were carried out by interview, observation, and documentation. Data processing techniques through data examination, data tagging, and data systematization. The results of this study are: (1) The implementation of the role of the village head in the management of the Village-Owned Enterprise (BUMDES) in Way Ilahan Village is still not optimal, this is due to the lack of understanding of the duties, roles and responsibilities of the village head in the implementation of BUMDes operations, the limitations of the types of businesses run and the low participation of the community in the development of BUMDes. So that this has an impact on the lack of socialization and information related to BUMDes programs to the community, the lack of a sense of responsibility given by residents who have run savings and loans. (2) Review of Fiqh Siyasah Tanfīżiyyah on the Implementation of the Role of the Head of Way Ilahan Village, Pulau Panggung District, Tanggamus Regency in the Management of Village-Owned Enterprises (BUMDes) has not fulfilled the principles of fiqh siyasah including amanah, justice, deliberation and Bi Al-Ma'ruf Nahy An Al-Munkar. The principle of amanah is not carried out by the Head of Way Ilahan Village in the implementation of the BUMDes program that has been running in the community, some people are not responsible for the use of BUMDes funds and also the village head does not understand his duties, roles and responsibilities in the management of BUMDes. Thus, the role of the village head in this case does not fulfill the principles of fiqh siyāsah Tanfīżiyyah, namely amanah.

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