Gunawan, Dikky (2023) Tinjauan Pengelolaan Alokasi Dana Desa (add) Pada Badan Usaha Milik Desa (bumdes) Harapan Bersama Desa Lubuk Sakat, Kec. Perhentian Raja, Kab. Kampar, Prov. Riau Tahun 2017. Other thesis, Universitas Islam Riau.

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Abstract

Harapan Bersama Village Enterprise Lubuk Sakat Village is a business institution owned by Lubuk Sakat village which operates in the field of services and trade, capitalized by the Lubuk Sakat village government and operates in 3 (unit) business units, namely the savings and loan business unit, the trading business unit and agricultural business units. The formulation of the research problem is how to manage the allocation of village funds in the Harapan Bersama Village Enterprise, Lubuk Sakat Village and what the village head's policy is if there is a loss in the business unit of the villageowned enterprise in running the business. To find out the answer to this problem, the author conducted research using the observational research method, namely conducting legal research on the Management of Village Fund Allocation (ADD) in the Village-Owned Enterprise (BUMDes) Harapan Bersama Lubuk Sakat Village by going down to Lubuk Sakat Village, Perhentian Raja District. , Kampar Regency, Riau Province. The nature of this research is descriptive, namely research that provides a complete, detailed and clear picture of how village fund allocations are managed in business entities owned by Harapan Village and Lubuk Sakat Village. And as a data collection tool, the author conducted interviews and distributed questionnaires to the Lubuk Sakat village community. From the results of this observational research, it can be concluded that the management of village fund allocations in business entities owned by Harapan Village together with Lubuk Sakat Village, includes issues regarding the process of disbursing village fund allocations for BUMDes, the use of village fund allocations as business capital for BUMDes and the submission of work reports. management at the end of each year. The losses experienced by several business units were due to the lack of business capital allocated by the village government for BUMdes, so that operational costs were greater than the profits obtained.

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