DISFUNGSI PENGAWASAN BUMDES: EVALUASI IMPLEMENTASI PP NOMOR 11/2021 BERBASIS FIQH SIYÂSAH

SENA, TARISMA (2026) DISFUNGSI PENGAWASAN BUMDES: EVALUASI IMPLEMENTASI PP NOMOR 11/2021 BERBASIS FIQH SIYÂSAH. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pengawasan Badan Usaha Milik Desa (BUMDes) yang diamanatkan Pasal 31 PP No. 11 Tahun 2021 merupakan instrumen krusial untuk mewujudkan akuntabilitas. Namun, praktik di lapangan menunjukkan kesenjangan signifikan antara regulasi dengan implementasi, di mana mekanisme audit investigatif, sistem dokumentasi, pelaporan Musyawarah Desa, dan check and balance seringkali tidak berjalan optimal. Penelitian ini bertujuan: (1) menganalisis implementasi mekanisme pengawasan BUMDes Mahameru berdasarkan Pasal 31 PP No. 11/2021; dan (2) mengevaluasi praktik pengawasan dari perspektif Fiqh Siyâsah. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus di Desa Gumawang, Kabupaten Ogan Komering Ulu Timur. Data dikumpulkan melalui wawancara dengan 15 informan (pengurus BUMDes, pengawas, kepala desa, dan 10 nasabah), observasi, dan studi dokumentasi LPJ 2021-2024. Analisis data menggunakan model interaktif dengan interpretasi prinsip Fiqh Siyâsah (al-Riqabah, al-Hisbah, al-Amânah, as-Syūra, al-‟Adâlah, Maṣlahah Mursalah). Hasil menunjukkan keempat aspek pengawasan mengalami disfungsi total: audit investigatif tidak pernah dilakukan, dokumentasi sangat lemah, Musdes seremonial tanpa pelibatan masyarakat, dan check and balance tidak berfungsi. Dari perspektif Fiqh Siyâsah, kegagalan ini merupakan pengabaian prinsip fundamental tata kelola yang menghalangi tercapainya Maṣlahah Mursalah. Keterbatasan penelitian meliputi studi kasus tunggal dan durasi singkat. Penelitian merekomendasikan transformasi tata kelola melalui pembinaan intensif pengawas, transparansi berbasis teknologi, dan penguatan independensi organ pengawas berbasis nilai masyarakat. ABSTRACT The supervision of Village-Owned Enterprises (BUMDes) mandated by Article 31 of Government Regulation No. 11 of 2021 serves as a crucial instrument for achieving accountability. However, field practices reveal a significant gap between regulations and implementation, where mechanisms for investigative audits, documentation systems, Village Council reporting, and checks and balances often fail to function optimally. This study aims to: (1) analyze the implementation of BUMDes Mahameru's supervisory mechanisms based on Article 31 of Government Regulation No. 11/2021; and (2) evaluate supervisory practices from the perspective of Fiqh Siyâsah. The study employs a qualitative approach with a case study design in Gumawang Village, Ogan Komering Ulu Timur Regency. Data were collected through interviews with 15 informants (BUMDes management, supervisors, village head, and 10 customers), observation, and documentation study of accountability reports from 2021- 2024. Data analysis used an interactive model with interpretation of Fiqh Siyâsah principles (al-Riqabah, al-Hisbah, al-Amânah, as-Syūra, al-‟Adâlah, Maṣlahah Mursalah). Results show that all four supervisory aspects experienced total dysfunction: investigative audits were never conducted, documentation was extremely weak, Village Council meetings were ceremonial without community involvement, and checks and balances were non-functional. From the Fiqh Siyâsah perspective, this failure reflects the neglect of fundamental governance principles that hinder the achievement of Maṣlahah Mursalah. Research limitations include a single case study design and short duration. The study recommends governance transformation through intensive supervisor training, technology-based transparency, and strengthening supervisory body independence based on community values.

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