Transparansi Pengelolaan Badan Usaha Milik Desa (BUMDes) Huta Gurgur di Desa Onan Runggu 1 Kabupaten Tapanuli Utara

Abstract

The management of Village-Owned Enterprises (BUMDes) plays an important role in improving the welfare of rural communities. However, in practice, transparency in the management of BUMDes is often an issue that leads to a lack of public trust in the management. This is also the case with BUMDes Hutagurgur, where information disclosure, financial reporting, and public access to decision-making processes are not yet optimal. This situation raises questions about the extent to which the principle of transparency has been applied in the management of BUMDes. This study uses a qualitative descriptive method with a case study approach. Data were collected through interviews, observations, and documentation of BUMDes administrators and the Hutagurgur village community. Analysis was carried out using data reduction, data presentation, and conclusion drawing techniques to see how transparency is realized in BUMDes management based on existing indicators. The results of the study show that transparency in the management of BUMDes Hutagurgur is still limited. Information regarding financial reports has not been fully published on a regular basis, and public access to meetings and important documents is still minimal. Although there have been efforts by the management to involve the community, the level of participation remains low due to a lack of socialization and openness. This study emphasizes that improving transparency through mechanisms such as publishing reports, holding open deliberations, and providing easy access to information is essential for BUMDes to be able to carry out its functions in an accountable and sustainable manner.