Aspek Hukum Pengelolaan Kekayaan Badan Usaha Milik Desa yang Bersumber dari Non Pemerintahan (Studi pada Badan Usaha Milik Desa Mozaik Desa Pematang Serai Kecamatan Tanjung Pura)

Abstract

The assets of Village-Owned Enterprises (VOE) are typically sourced from government funds, specifically from the Village Budget. However, the capital of VOE can also be sourced from non-governmental entities such as legal entities, non-legal entities, and individuals. This is exemplified by VOE Mozaik in Pematang Serai Village, Langkat Regency, North Sumatra. This study focuses on three key areas: the development of VOE regulations in relation to their ability to adapt to current asset management practices, accountability in managing VOE assets sourced from non-governmental funds, and the application of VOE regulations in the context of managing assets at VOE Mozaik in Pematang Serai Village. This research employs an empirical normative legal methodology with a descriptive-analytical approach, incorporating both legislative and conceptual perspectives. Field study techniques were used to obtain primary data through direct interviews with VOE Mozaik and the head of Pematang Serai Village. A literature review was conducted to gather secondary data, including primary, secondary, and tertiary legal materials. The data was analyzed using qualitative data analysis methods and conclusions were drawn deductively. Based on the research findings, it is concluded that the current regulation of VOE (Village-Owned Enterprises) can keep up with the development of VOE asset management. This is because the management of VOE assets is more aligned with corporate principles while still adhering to the spirit of family and mutual cooperation. Accountability for the management of VOE assets sourced from non-governmental entities essentially requires accountability but is limited to their management only. The implementation of VOE regulations in relation to the management of VOE assets in Mozaik Desa Pematang Serai currently shows some discrepancies with the new regulation, namely Government Regulation No. 11 of 2021. This is because VOE Mozaik is currently in the process of adjusting to the new regulations. It is recommended to conduct socialization so that VOE managers in the village can provide management guidelines accommodated by the new regulation. To avoid potential misuse of VOE asset management sourced from non-governmental entities, it is necessary to establish provisions at the Ministerial Regulation level to provide proper procedures. Furthermore, it is crucial for the related Ministerial Regulations to support the program for the accelerated adjustment to VOE regulations.