BIMBINGAN TEKNIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA

Congko Village is one of the villages in the district of Marioriwawo, Soppeng District. In terms of its formation, this village is a unit of government known as 'local self-government', the village formed or formed supra village government. BUMDes is obliged to make the financial statements of all BUM Desa business units every month honestly and transparently. In addition, BUMDes is also required to report the progress of BUM Desa business units to village communities through village meetings at least twice a year. BUMDes must perform systematically written records or bookkeeping of daily transactions. Listing recording generally uses an accounting system. The function of accounting is to present financial information to internal and external parties and as a basis for making decisions. BUMDes internal party is the manager and the Board of Commissioners, while the external parties are district governments, banks, and communities that provide equity, as well as tax officials. AbstrakDesa Congko adalah salah satu desa di distrik Marioriwawo, Distrik Soppeng. Dalam hal pembentukannya, desa ini adalah unit pemerintahan yang dikenal sebagai 'pemerintahan sendiri lokal', desa yang membentuk atau membentuk pemerintahan desa supra. BUMDes wajib membuat laporan keuangan semua unit usaha BUM Desa setiap bulan secara jujur dan transparan. Selain itu, BUMDes juga diharuskan melaporkan perkembangan unit bisnis BUM Desa kepada masyarakat desa melalui pertemuan desa setidaknya dua kali setahun. BUMDes harus melakukan catatan tertulis secara sistematis atau pembukuan transaksi harian. Pencatatan listing umumnya menggunakan sistem akuntansi. Fungsi akuntansi adalah untuk menyajikan informasi keuangan kepada pihak internal dan eksternal dan sebagai dasar untuk membuat keputusan. Pihak internal BUMDes adalah manajer dan Dewan Komisaris, sedangkan pihak eksternal adalah pemerintah kabupaten, bank, dan masyarakat yang menyediakan ekuitas, serta pejabat pajak.

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PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA DI DESA JAMBU KECAMATAN KAYEN KIDUL KABUPATEN KEDIRI

Publika ◽

10.26740/publika.v9n2.p109-120 ◽

2021 ◽

pp. 109-120

Author(s):

Novi Ekri Nurwahyuni ◽

Muhammad Farid Ma'ruf

Keyword(s):

Goat Milk ◽

Descriptive Study ◽

Community Empowerment ◽

Fund Allocation ◽

Village Community ◽

Tourist Village ◽

Village Communities ◽

Village Government ◽

The Village ◽

Collection Methods

Desa Wisata Jambu berdiri sejak tahun 2018 berlokasi di Kecamatan Kayen Kidul Kabupaten Kediri yang meraih penghargaan nominasi kategori desa wisata terbaik 2018 dan 2019 pada Penghargaan Anugerah Desa. Pada fase awal pembangunan desa wisata menggunakan modal anggaran yang berasal dari Alokasi Dana Desa (ADD) dengan tujuan untuk meningkatkan pemberdayaan masyarakat desa. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif, serta metode pengumpulan data dilakukan secara langsung turun ke lapangan dengan wawancara, observasi, dan dokumentasi. Focus penelitian ini adalah meneliti mengenai permasalahan yang diangkat yaitu sumber daya manusia yang kurang responsive terhadap pengelolaan desa wisata. Desa wisata jambu memiliki 17 spot wisata diantaranya yaitu Kebun Bibit Kediri, Wisata Edukasi Wiwit Padi, Permainan Outbond, Wisata Tubing Niagara, Wisata Edukasi Menangkap Lele, Agrowisata Petik Kelengkeng, Agrowisata Petik Alpukat, Agrowisata Buah Lokal, Wisata Edukasi Menanam Padi, Agrowisata Okulasi dan Tabulampat, Wisata Edukasi Angon Kerbau, Edukasi Pengolakah Yogurt, Edukasi Perah Kambing Ettawa, Edukasi Pengolahan Limbah Kayu “Ask Craft”, Wisata Sungai Sejuta Ikan, Edukasi Karawitan, Pasar Papringan. Pemerintah Desa Jambu gencar mengupayakan tumbuhnya pemberdayaan masyarakat dengan mengelola desa wisata. Tujuan pemberdayaan masyarakat melalui pengelolaan desa wisata Jambu yaitu untuk meningkatkan perekonomian masyarakat desa serta mewujudkan masyarakat desa yang mampu berdaya saing dan mandiri. Dalam proses pengelolaan desa wisata terdapat kendala atau hambatan yang terjadi yaitu tanggapan masyarakat yang tidak responsive terhadap konsep spot wisata yang sudah disepakati. Selain itu kurangnya akses sarana dan prasarana spot wisata juga menjadikan kondisi desa wisata yang tidak kondusif sehingga akan menurunkan daya tarik wisatawan. Kata kunci : Desa Wisata, Alokasi Dana Desa, Pemberdayaan Masyarakat Jambu Tourism Village was founded in 2018, located in Kayen Kidul District, Kediri Regency, which won the nomination award for the best tourism village category 2018 and 2019 at the Village Award. In the early phase of tourism village development using budget capital from the Village Fund Allocation (ADD) with the aim of increasing the empowerment of village communities. This research is a descriptive study using a qualitative approach, and data collection methods are carried out directly in the field with interviews, observation, and documentation. The focus of this research is to examine the problems raised, namely human resources who are not responsive to the management of tourist villages. Guava tourism village has 18 tourist spots including Kediri Seed Garden, Wiwit Paddy Educational Tour, Outbound Games, Niagara Tubing Tour, Catfish Catching Educational Tour, Longan Picking Agro, Avocado Picking Agro, Local Fruit Agro Tourism, Paddy Planting Educational Tour, Grafting Agro tourism and Tabulampat, Education Tour for Buffalo Angon, Education for Yogurt Processing, Education for Ettawa Goat Milk, Education for Making Rengginang, Education for Wood Waste Processing “Ask Craft”, One Million Fish River Tour, Education for Karawitan, Papringan Market. The Jambu Village Government is aggressively seeking the growth of community empowerment by managing a tourist village. The purpose of community empowerment through the management of the Jambu tourism village is to improve the economy of the village community and create a village community that is able to be competitive and independent. In the process of managing a tourism village, there are obstacles or obstacles that occur, namely the response of the community that is not responsive to the agreed tourist spot concept. In addition, the lack of access to tourist spot facilities and infrastructure also makes the condition of the tourist village not conducive so that it will reduce the attractiveness of tourists. Keywords: Tourism Village, Village Fund Allocation, Community Empowerment

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IMPLEMENTATION OF THE VOCATION SCHOOL OF LEGISLATION AGENCY IN DISCUSSION AND AGREEMENT VILLAGE REGULATION (Study of The Implementation of The Sriwulan Village BPD in Sayung District, Demak Regency)

Jurnal Pembaharuan Hukum ◽

10.26532/jph.v5i3.3758 ◽

2018 ◽

Vol 5 (3) ◽

pp. 411

Author(s):

Siti Rodhiyah Dwi Istinah ◽

Uyunun Nafisa

Keyword(s):

Human Resource Development ◽

Human Resource ◽

Sociological Approach ◽

Village Community ◽

Village Communities ◽

Village Government ◽

Priority Needs ◽

The Village ◽

The Voice

Reform and regional autonomy is actually a new hope for the goverment and village communities to build their villages according to the needs and aspirations of the community. The implementation of development in the village is intended to improve the standard of living and welfare of the village community itself through the establishment of policies, program activities that are in accordance with the essence of the problem and priority needs of the village community. The Village Consultative Division (BPD in Indonesian) is an institution of the realization pf democracy from the village community or an institution that represents the voice of the community and is a working partner of the village Government in administering The Goverment in the village head along with his device was overseen by the Village Consultative Division (BPD in Indonesian). The method of the approach used in this study is the Juridical Sociological approach, it uses the Juridical Sociological. The selection results obtained include : 1) Inbiting factors influenced by human resource factors both from the village Government itself as the highest office holder in the village, as well as from PD members who are tasked with assisting in the implementation of the legislative functions of approval and discussion of illage regulations. 2) Solutions and efforts, the village Goernment is expected to conduct training in human resource development such as improving the quality of education and developing capabilities in shapping regulations.

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IMPLEMENTATION OF THE VOCATION SCHOOL OF LEGISLATION AGENCY IN DISCUSSION AND AGREEMENT VILLAGE REGULATION (Study of The Implementation of The Sriwulan Village BPD in Sayung District, Demak Regency)

Jurnal Pembaharuan Hukum ◽

10.26532/jph.v6i1.4364 ◽

2019 ◽

Vol 6 (1) ◽

pp. 11

Author(s):

Siti Rodhiyah Dwi Istinah

Keyword(s):

Human Resource Development ◽

Human Resource ◽

Sociological Approach ◽

Village Community ◽

Village Communities ◽

Village Government ◽

Priority Needs ◽

The Village ◽

The Voice

Reform and regional autonomy is actually a new hope for the goverment and village communities to build their villages according to the needs and aspirations of the community. The implementation of development in the village is intended to improve the standard of living and welfare of the village community itself through the establishment of policies, program activities that are in accordance with the essence of the problem and priority needs of the village community. The Village Consultative Division (BPD in Indonesian) is an institution of the realization pf democracy from the village community or an institution that represents the voice of the community and is a working partner of the village Government in administering The Goverment in the village head along with his device was overseen by the Village Consultative Division (BPD in Indonesian). The method of the approach used in this study is the Juridical Sociological approach, it uses the Juridical Sociological. The selection results obtained include : 1) Inbiting factors influenced by human resource factors both from the village Government itself as the highest office holder in the village, as well as from PD members who are tasked with assisting in the implementation of the legislative functions of approval and discussion of illage regulations. 2) Solutions and efforts, the village Goernment is expected to conduct training in human resource development such as improving the quality of education and developing capabilities in shapping regulations.

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THE ROLE OF COMMUNITY EMPOWERMENT CARRIED OUT BY VILLAGE GOVERNMENT IN THE REGIONAL AUTONOMY ERA

UNIFIKASI Jurnal Ilmu Hukum ◽

10.25134/unifikasi.v6i1.1483 ◽

2019 ◽

Vol 6 (1) ◽

pp. 34

Author(s):

Enny Agustina

Keyword(s):

Community Empowerment ◽

Easy Access ◽

Governance System ◽

Public Interests ◽

Community Environment ◽

Community Needs ◽

Village Communities ◽

Village Government ◽

The Village

Realizing prosperity in the community needs to be supported by a good development management. In the governance system, it is necessary to have governance behaviour that is honest, open, responsible and democratic. In the community structure, a mechanism providing opportunities for the community in the decision-making process for public interests needs to be developed. This study discusses the role of the village head in empowering village communities. This study used a community-based approach so that the community knows in detail concerning the role of the village head in the Framework for the Implementation of Village Autonomy based on Law No. 6 of 2014 concerning Village. The results showed that village head must have a fair and wise attitude in carrying out his duties and obligations. Besides, the village head must give an easy access to the community in providing assistances. Yet, the most important thing is that, as a leader, the village head must be able to provide a good example for their subordinates so as to create maximum results and good community environment.�Mewujudkan kesejahteraan di masyarakat, perlu didukung oleh manajemen pembangunan yang baik. Dalam tatanan tata pemerintahan, perlu untuk memiliki perilaku tata kelola yang jujur, terbuka, bertanggung jawab dan demokratis, sementara dalam tatanan masyarakat suatu mekanisme perlu dikembangkan yang memberikan peluang bagi masyarakat dalam proses pengambilan keputusan untuk kepentingan bersama. studi ini membahas bagaimana peran kepala desa dalam memberdayakan masyarakat pedesaan. Penelitian ini menggunakan metode pendekatan kepada masyarakat sehingga masyarakat tahu lebih detail tentang Peran Kepala Desa dalam Kerangka Pelaksanaan Otonomi Desa Menurut Undang-Undang Nomor 6 tahun 2014 tentang Desa. Hasil penelitian ini yaitu dalam melaksanakan tugas dan kewajiban Kepala Desa mereka harus mempunyai tingkah laku yang adil, bijaksana dan tidak mempersulit dalam memberikan layanan kepada semua masyarakat. Namun yang lebih penting lagi bahwa sebagai seorang pemimpin harus bisa memberikan contoh untuk bawahan sehingga mendapatkan hasil yang maksimal dan terciptanya persatuan komunitas yang baik.

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EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES)

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v5i2.100 ◽

2021 ◽

Vol 5 (2) ◽

pp. 161-174

Author(s):

Siti Atikah ◽

Intan Rakhmawati ◽

Baiq Rosyida Dwi Astuti ◽

D.Tialurra Della Nabila

Keyword(s):

Financial Reporting ◽

Automatic Measurement ◽

Financial Statements ◽

Point Of View ◽

Financial Ratio ◽

Efficiency And Effectiveness ◽

Ministry Of Finance ◽

Village Government ◽

The Village ◽

Better Than

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.

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ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

Research Journal of Accounting and Business Management ◽

10.31293/rjabm.v2i2.3711 ◽

2018 ◽

Vol 2 (2) ◽

pp. 233

Author(s):

Wijoseno Lelono, Titin Ruliana, Umi Kulsum

Keyword(s):

Financial Management ◽

Financial Statements ◽

Fiscal Year ◽

Analysis Tool ◽

Regional Government ◽

Management Guidelines ◽

Balance Sheets ◽

Financial Report ◽

Village Government ◽

The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

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Literasi Tatakelola BUMDES (Badan Usaha Milik Desa)

CAPACITAREA : Jurnal Pengabdian kepada Masyarakat ◽

10.35814/capacitarea.v1i02.1993 ◽

2021 ◽

Vol 1 (02) ◽

pp. 67-79

Author(s):

M. Ardiansyah Syam ◽

Suratno Suratno ◽

Syahril Djaddang

Keyword(s):

Good Governance ◽

Community Empowerment ◽

Economic Power ◽

Public Governance ◽

Social Communities ◽

Village Community ◽

Publicly Owned ◽

Village Communities ◽

Village Government ◽

The Village

Abstrak Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci: audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas. Abstract Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.

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EFEKTIVITAS IMPLEMENTASI PROGRAM GERAKAN DESA MEMBANGUN (GDM) DALAM RANGKA PEMBERDAYAAN MASYARAKAT DI KABUPATEN BUNGO, JAMBI

Transparansi Jurnal Ilmiah Ilmu Administrasi ◽

10.31334/transparansi.v3i1.864 ◽

2020 ◽

Vol 3 (1) ◽

pp. 45-54

Author(s):

Fajar Ifan Dolly

Keyword(s):

Descriptive Analysis ◽

Analysis Data ◽

Community Empowerment ◽

Local Economy ◽

Infrastructure Development ◽

Validity Testing ◽

Village Community ◽

Village Communities ◽

Village Government ◽

The Village

The GDM program is a concrete step by the Bungo Regency government in order to improve welfare, provide opportunities for the development of the local economy of the village. As well as increasing the capacity of the community through a variety of village-level organizational affiliations and providing an opportunity for the village government to explore the potential that exists in the village so that it can further be developed into a village economic strength. This study aims to determine how the implementation and effectiveness of the GDM program in the context of community empowerment in Bungo District. This research uses a qualitative method approach with descriptive analysis. Data analysis techniques using the model of Miles and Huberman. Furthermore, this study uses data validity testing using the Triangulation Method, namely by comparing information or data in different ways so as to obtain the correctness of information. The results showed that the implementation of village community empowerment in Bungo District did not go well so it did not create opportunities for the community to be more empowered and protect the weak groups. The implementation of empowerment was also not carried out as stated in the regent's regulations regarding the GDM program. This is because the village government tends to focus more on rural infrastructure development and not focus on empowerment activities. The flow of submission and implementation of village community empowerment activities through groups also did not include and involve the youth organization as a forum for discussion of various group needs that existed in village communities.

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Menilai Dampak BUMDES Bersama Danar terhadap Masyarakat di Kecamatan Leles Kabupaten Garut

ETHOS (Jurnal Penelitian dan Pengabdian) ◽

10.29313/ethos.v8i2.5888 ◽

2020 ◽

Vol 8 (2) ◽

Author(s):

Tarlani Tarlani

Keyword(s):

Rural Communities ◽

Social Economy ◽

Positive Contribution ◽

Economic Activities ◽

Purposive Sampling ◽

The People ◽

Village Communities ◽

The Government ◽

Village Government ◽

The Village

Abstract. After Village Law was published in 2014, formation of BUMDes enforcement in each village became one of the strategic solutions for welfare of the village community. The issue of poverty and underdevelopment of villages is a priority that needs to be addressed by the government. However, not all problems can be solved in one village, but they need village collaboration to make institutions so that their role is more massive, effective, and efficient in encouraging the growth of the village economy. BUMDES Danar Garut is a form of cooperation between villages so that the resolution of a problem can be done at the village government level. since 2014, BUMDes has been established many business activities. This paper aims to assess the level of contribution of the Danar BUMDes to the economic activities of rural communities. This research was conducted by means of semi-structured in-depth interviews with key stakeholders from both the village government, the director of the Joint BUMDes and the community as beneficiaries of the BUMDes by selecting purposive sampling. The results of the analysis show that BUMDes Danar has made a positive contribution to the village government, socio-economic village communities and the ability and expertise of the people in Leles District both the direct impact of reducing unemployment, increasing the welfare of the village apparatus and indirectly for the Villages or the scope of Leles District.Keywords: Joint-BUMDes, Social-economy, Village SocietyAbstrak. Setelah terbitnya Undang-Undang Desa tahun 2014,dorongan terbentuknya BUMDes di setiap desa menjadi salah satu solusi strategis dalam menyejahterakan masyarakat desa. Isu kemiskinan dan ketertinggalan desa menjadi prioritas yang perlu ditangani oleh pemerintah. Namun tidak semua masalah dapat diselesaikan dalam satu desa, melainkan perlu adanya kolaborasi antar lembaga desa sehingga perannya lebih masif , efektif dan efisien dalam mendorong bertumbuhnya ekonomi desa. BUMDES Danar Garut merupakan perwujudan kerjasama antar desa agar penyelesaiaan suatu masalah bisa dilakukan pada tingkat pemerintahan desa. sejak 2014 BUMDes ini berdiri sudah banyak kegiatan usaha yang dilakukan. Paper ini bertujuan menilai tingkat kontribusi BUMDes Danar terhadap kegiatan ekonomi masyarakat desa. Penelitian ini dilakukan dengan cara wawancara mendalam semi terstruktur kepada para stakeholder kunci baik dari kalangan pemerintah desa, direktur BUMDes Bersama maupun dari masyarakat sebagai penerima manfaat dari adanya BUMDes dengan pemilihan purposive sampling. Dari hasil analisis menunjukkan bahwa BUMDes Danar telah memberikan kontribusi positif bagi pemerintah desa, sosial-ekonomi masyarakat desa dan kemampuan serta keahlian masyarakat yang ada di Kecamatan Leles baik dampak secara langsung yaitu berkurangnya pengangguran, meningkatkan kesejahteraan aparatur desa maupun secara tidak langsung bagi Desa-Desa ataupun lingkup Kecamatan Leles.Kata Kunci: BUMDes Bersama, Sosial-ekonomi, Masyarakat Desa

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