Analisis Tata Kelola Pemerintahan Desa dalam Penanggulangan Kemiskinan Berbasis Pemberdayaan Masyarakat

Authors

  • Angelina Rizza Aprillia Universitas Pembangunan Nasional Veteran Jawa Timur
  • Wiwik Handayani Universitas Pembangunan Nasional Veteran Jawa Timur

DOI:

https://doi.org/10.51903/jupea.v6i2.6285

Keywords:

Village Governance, Poverty, Community Empowerment, BUMDes, Good Governance

Abstract

Poverty is a complex issue that goes beyond just money. It also involves social, political, and how institutions work. Villages, being the smallest level of government, are important in helping people live better lives through good leadership and management. This study looks at how village management helps reduce poverty by giving communities more power and control. To do this, the research used information from recent scientific articles and also studied a real example from Panggungharjo Village in Bantul Regency. The findings show that when villages are open, honest, involve everyone, and work well, it helps empower people and cut down poverty. Village-run businesses, called BUMDes, are 5especially helpful in getting people involved in making money. Empowering communities using their own strengths and with good management creates a lasting path to growth. The study concludes that strong village leadership is key to improving lives and reducing poverty in local areas. These results show that making local institutions stronger, making sure people are held accountable, and involving more community members can make policies work better in villages. In practice, this means social programs can reach the right people more effectively, local businesses can grow in a lasting way, and governments can work together with villagers to create fair development and reduce poverty over time around the world.               

References

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Anam, C., Plaček, M., Valentinov, V., & Del Campo, C. (2023). Village funds and poverty reduction in Indonesia: new policy insight. Discover Global Society, 1(1). https://doi.org/10.1007/s44282-023-00016-6

Arisa Adiyanti, Agustina Eka, H., & Heni, R. (2025). Analisis Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengentasan Kemiskinan. Solusi, 23(3), 338–355. https://doi.org/10.26623/slsi.v23i3.11854

Collins, S. P., Storrow, A., Liu, D., Jenkins, C. A., Miller, K. F., Kampe, C., & Butler, J. (2021). IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM TATA KELOLA PEMERINTAHAN DESA. 7, 167–186.

D, R. S., & Ansori, M. (2022). Peningkatan Ekonomi Lokal dan Pemberdayaan Masyarakat melalui Bumdes. Jurnal Sains Komunikasi Dan Pengembangan Masyarakat [JSKPM], 6(4), 480–493. https://doi.org/10.29244/jskpm.v6i4.1016

Firanti, N., & Biduri, S. (2024). Tata Kelola Pemerintahan yang Baik di Indonesia Tidak Lengkap Tanpa Partisipasi Masyarakat. Jurnal Pemberdayaan Ekonomi Dan Masyarakat, 1(3), 17. https://doi.org/10.47134/jpem.v1i3.281

Fitriani, D. A., Santoso, S., & Hamidah, C. (2014). The Role and Strategy of Village-Owned Enterprises in Conducting Economic Empowerment of Village Communities. Journal of Small Business Management, 52(4), 655–677.

Hadi, S., Marta, A., Amin, R. M., & Febrina, R. (2024). Rural Development in Community Empowerment Through the Governance of Village-Owned Enterprises ( BUMDes ) Pembangunan Pedesaan dalam Pemberdayaan Masyarakat Melalui Tata Kelola Badan Usaha Milik Desa ( BUMDes ). Nakhoda: Jurnal Ilmu Pemerintahan, 23(1), 121–134. https://doi.org/10.35967/njip.v23i1.702

Harjanta, S. (2020). PERAN BUMDES DALAM MENGURANGI TINGKAT KEMISKINAN DI DAERAH ISTIMEWA YOGYAKARTA (STUDI KASUS BUMDES PANGGUNGHARJO, BANTUL DAN BUMDES TRIDADI, SLEMAN). PARADIGMA: Jurnal Ilmu Administrasi, 9(2), 143–159.

Hermawan, E. (2019). Community Empowerment through Management of Village Funds Allocation in Indonesia. International Journal of Science and Society, 1(3), 67–79. https://doi.org/10.54783/ijsoc.v1i3.30

Ikhwansyah, I., Afriana, A., Faisal, P., & Trisnamansyah, P. (2020). An empowerment of a village economy: (BUMDES) in Indonesia. International Journal of Innovation, Creativity and Change, 12(8), 192–207.

Imawan, S. A., & Purwanto, E. A. (2020). Governing Village Fund in Indonesia: Is It Erradicating Poverty? Policy & Governance Review, 4(1), 14. https://doi.org/10.30589/pgr.v4i1.169

Isnaini, R. N., Yuliati, N., & Ariefianto, L. (2023). Indonesian Journal of Community Empowerment Strategy Based on Local Potential through the Seed Garden Tourism Village Program in Kediri. 5(2), 152–160.

Kesuma, P. T. A., & Saputri, L. L. (2020). Modal Sosial Dalam Pengembangan Badan Usaha Milik Desa Dalam Usaha Jasa Pengelolaan Lingkungan. Indonesian Governance Journal : Kajian Politik-Pemerintahan, 3(1), 14–23. https://doi.org/10.24905/igj.v3i1.1489

Khairani, L., Ramlan, R., & Pulungan, D. R. (2021). Economic empowerment based on the strengthening of social capital in the implementation of village-owned enterprises. Masyarakat, Kebudayaan Dan Politik, 34(2), 209. https://doi.org/10.20473/mkp.v34i22021.209-220

Kushartono, T., Septiansyah, B., & Munawaroh, S. (2023). Strategy for Developing Village Owned Business Entities (Bumdes) in Improving the Village Economy in Kertajaya Village, Padalarang District, West Bandung. Jurnal Caraka Prabu, 7(1), 1–15. https://doi.org/10.36859/jcp.v7i1.1562

Larisu, Z., & Jopang, J. (2022). Partisipasi Masyarakat Dalam Mendukung Optimalisasi Perencanaan Dan Penganggaran Pembangunan Desa Di Kabupaten Muna. Sebatik, 26(2), 622–629. https://doi.org/10.46984/sebatik.v26i2.2050

Manda, E., & Juliansa, P. (2024). Journal of Political and Government Issues Strategi Bumdes Dan Pemerintah Desa Karangagung Dalam. 2(1), 13–18.

Midgley, J. (2013). Social Development : Theory & Development.

Midgley, J. (2014). Social Development : Theory & Practice (N. Aguilera (ed.)). SAGE Publications Ltd.

Mikea Manitra, R. R., Devara, H. R., Triyono, T., & Muhammad, F. (2023). Implementation of Village Law as a Tool for Poverty Alleviation: in-depth Perspective of Lerep Tourism Village. SSRN Electronic Journal, 2(April), 1–19. https://doi.org/10.2139/ssrn.4539748

Mirnawati, Sudarman Mersa, Wahyu Widodo, S. S. (2022). Penerapan Prisip-Prinsip Good Governance dalam Pengelolaan. 6, 11434–11440.

Mulianingsih, S. (2022). PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MENDUKUNG PENGENTASAN KEMISKINAN DESA. Jurnal Registratie, 4(1), 10–21. https://doi.org/10.33701/jurnalregistratie.v4i1.2405

Nagara, & Maulana. (2025). Structuring and Strengthening Village Resilience: A Legal Review of the Implementation of an Electronic-Based Village Governance System Strukturasi dan Penguatan Ketahanan Desa: Tinjauan Hukum Atas Implementasi Sistem Pemerintahan Desa Berbasis Elektronik. 7(1), 150–179.

Pakudu, R. (2024). Community Empowerment in Gorontalo Regency : Adopting the Perspective of Sustainable Livelihoods in Village Fund Allocation. Journal of Governance, 9(4), 680–698.

Panggungharjo, D. (2018). Profil Desa Panggung.

Prantika, S. A., & Oktari, V. (2025). Analisis Tata Kelola Pemerintahan Desa dalam Pengelolaan Administrasi dan Keuangan. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 2(3), 215–219. https://doi.org/10.62421/jibema.v2i3.117

Prasetyani, D., Destiningsih, R., & Rosalia, A. C. T. (2023). Community-Based Empowerment: Semi-Systematic Literature Review (SSLR). Optimum: Jurnal Ekonomi Dan Pembangunan, 12(2), 213–222. https://doi.org/10.12928/optimum.v12i2.6541

Putra, F. (2023). Village Governance and Public Participation in Indonesia Fadillah. 2(4), 31–41.

Putra, I. M. A. W. W., & Huda, M. N. (2022). Implementasi Good Village Governance dalam Pengembangan Industri Pariwisata. Nakhoda: Jurnal Ilmu Pemerintahan, 21(2), 145–160. https://doi.org/10.35967/njip.v21i2.365

Putwi, N. S., & Nurhadi. (2024). STRATEGI PENINGKATAN PENDAPATAN ASLI DESA PEMERINTAH DESA PANGGUNGHARJO KECAMATAN SEWON KABUPATEN BANTUL. Jurnal Enersia Publika, 5(2), 474–489.

Sahgal, A. (2024). The Role of Village-Owned Enterprises (BUMDES) in Local Economic Empowerment: Analysis and Recommendations. Вестник Росздравнадзора, 4(1), 9–15.

Saleh, A., & Mujahiddin, M. (2020). Challenges and Opportunities for Community Empowerment Practices in Indonesia during the Covid-19 Pandemic through Strengthening the Role of Higher Education. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 1105–1113. https://doi.org/10.33258/birci.v3i2.946

Sastika, H. A., & Mayasiana, N. A. (2024). Village Government Strategy in Community Economic Empowerment through Village-Owned Enterprise Program. Jurnal Administrasi Pemerintahan Desa, 05(02), 1–12.

Sudrajat, D., Syadikah, & Suwarjo. (2020). Dalam Pemberdayaan Masyarakat. Jurnal Administrasi Publik, 2(4), 597–602.

Sudrajat, D., Syakdiah, S., & Suwarjo, S. (2021). PERAN BUMDes PANGGUNG LESTARI DALAM PEMBERDAYAAN MASYARAKAT DESA PANGGUNGHARJO, SEWON, BANTUL. Jurnal Manajemen Publik & Kebijakan Publik (JMPKP), 2(2), 70–91. https://doi.org/10.36085/jmpkp.v2i2.960

Umi Farida, M. K. Q. (2022). Community Empowerment Program in Indonesia. הארץ, 2(8.5.2017), 2003–2005.

Wargadinata, E. L., & Sartika, I. (2019). the Good Governance Implementation At Village Level in East Nusa Tenggara Province. Sosiohumaniora, 21(3), 323–332. https://doi.org/10.24198/sosiohumaniora.v21i3.22120

Widiastuti, A., Saputri, A., Riani, L. P., Mulyani, E., & Samsudin, N. (2025). The Implementation of Social Entrepreneurship Values in Village-Owned Enterprise (BUMDes): Is it favorable? Jurnal Economia, 21(1), 157–169. https://doi.org/10.21831/economia.v21i1.79634

World Bank. (2020). Indonesian Village Governance under the new Village Law (2015-2018). May, 1–54.

Yunus Winoto dan Tine Silvana Rachmawati. (2017). Pengabdian Taman Baca. 199–208. http://jurnal.untirta.ac.id/index.php/psnp/article/view/199-208

Adesina, J. (2017). Dialogues on Development. 1.

Agusta, F. A., & Khoirunurrofik, K. (2024). Does Expenditure Structure Affect Rural Poverty Alleviation in Indonesia? The Role of Village Fund Management. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 8(1), 45–58. https://doi.org/10.36574/jpp.v8i1.524

Anam, C., Plaček, M., Valentinov, V., & Del Campo, C. (2023). Village funds and poverty reduction in Indonesia: new policy insight. Discover Global Society, 1(1). https://doi.org/10.1007/s44282-023-00016-6

Arisa Adiyanti, Agustina Eka, H., & Heni, R. (2025). Analisis Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengentasan Kemiskinan. Solusi, 23(3), 338–355. https://doi.org/10.26623/slsi.v23i3.11854

Collins, S. P., Storrow, A., Liu, D., Jenkins, C. A., Miller, K. F., Kampe, C., & Butler, J. (2021). IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM TATA KELOLA PEMERINTAHAN DESA. 7, 167–186.

D, R. S., & Ansori, M. (2022). Peningkatan Ekonomi Lokal dan Pemberdayaan Masyarakat melalui Bumdes. Jurnal Sains Komunikasi Dan Pengembangan Masyarakat [JSKPM], 6(4), 480–493. https://doi.org/10.29244/jskpm.v6i4.1016

Firanti, N., & Biduri, S. (2024). Tata Kelola Pemerintahan yang Baik di Indonesia Tidak Lengkap Tanpa Partisipasi Masyarakat. Jurnal Pemberdayaan Ekonomi Dan Masyarakat, 1(3), 17. https://doi.org/10.47134/jpem.v1i3.281

Fitriani, D. A., Santoso, S., & Hamidah, C. (2014). The Role and Strategy of Village-Owned Enterprises in Conducting Economic Empowerment of Village Communities. Journal of Small Business Management, 52(4), 655–677.

Hadi, S., Marta, A., Amin, R. M., & Febrina, R. (2024). Rural Development in Community Empowerment Through the Governance of Village-Owned Enterprises ( BUMDes ) Pembangunan Pedesaan dalam Pemberdayaan Masyarakat Melalui Tata Kelola Badan Usaha Milik Desa ( BUMDes ). Nakhoda: Jurnal Ilmu Pemerintahan, 23(1), 121–134. https://doi.org/10.35967/njip.v23i1.702

Harjanta, S. (2020). PERAN BUMDES DALAM MENGURANGI TINGKAT KEMISKINAN DI DAERAH ISTIMEWA YOGYAKARTA (STUDI KASUS BUMDES PANGGUNGHARJO, BANTUL DAN BUMDES TRIDADI, SLEMAN). PARADIGMA: Jurnal Ilmu Administrasi, 9(2), 143–159.

Hermawan, E. (2019). Community Empowerment through Management of Village Funds Allocation in Indonesia. International Journal of Science and Society, 1(3), 67–79. https://doi.org/10.54783/ijsoc.v1i3.30

Ikhwansyah, I., Afriana, A., Faisal, P., & Trisnamansyah, P. (2020). An empowerment of a village economy: (BUMDES) in Indonesia. International Journal of Innovation, Creativity and Change, 12(8), 192–207.

Imawan, S. A., & Purwanto, E. A. (2020). Governing Village Fund in Indonesia: Is It Erradicating Poverty? Policy & Governance Review, 4(1), 14. https://doi.org/10.30589/pgr.v4i1.169

Isnaini, R. N., Yuliati, N., & Ariefianto, L. (2023). Indonesian Journal of Community Empowerment Strategy Based on Local Potential through the Seed Garden Tourism Village Program in Kediri. 5(2), 152–160.

Kesuma, P. T. A., & Saputri, L. L. (2020). Modal Sosial Dalam Pengembangan Badan Usaha Milik Desa Dalam Usaha Jasa Pengelolaan Lingkungan. Indonesian Governance Journal : Kajian Politik-Pemerintahan, 3(1), 14–23. https://doi.org/10.24905/igj.v3i1.1489

Khairani, L., Ramlan, R., & Pulungan, D. R. (2021). Economic empowerment based on the strengthening of social capital in the implementation of village-owned enterprises. Masyarakat, Kebudayaan Dan Politik, 34(2), 209. https://doi.org/10.20473/mkp.v34i22021.209-220

Kushartono, T., Septiansyah, B., & Munawaroh, S. (2023). Strategy for Developing Village Owned Business Entities (Bumdes) in Improving the Village Economy in Kertajaya Village, Padalarang District, West Bandung. Jurnal Caraka Prabu, 7(1), 1–15. https://doi.org/10.36859/jcp.v7i1.1562

Larisu, Z., & Jopang, J. (2022). Partisipasi Masyarakat Dalam Mendukung Optimalisasi Perencanaan Dan Penganggaran Pembangunan Desa Di Kabupaten Muna. Sebatik, 26(2), 622–629. https://doi.org/10.46984/sebatik.v26i2.2050

Manda, E., & Juliansa, P. (2024). Journal of Political and Government Issues Strategi Bumdes Dan Pemerintah Desa Karangagung Dalam. 2(1), 13–18.

Midgley, J. (2013). Social Development : Theory & Development.

Midgley, J. (2014). Social Development : Theory & Practice (N. Aguilera (ed.)). SAGE Publications Ltd.

Mikea Manitra, R. R., Devara, H. R., Triyono, T., & Muhammad, F. (2023). Implementation of Village Law as a Tool for Poverty Alleviation: in-depth Perspective of Lerep Tourism Village. SSRN Electronic Journal, 2(April), 1–19. https://doi.org/10.2139/ssrn.4539748

Mirnawati, Sudarman Mersa, Wahyu Widodo, S. S. (2022). Penerapan Prisip-Prinsip Good Governance dalam Pengelolaan. 6, 11434–11440.

Mulianingsih, S. (2022). PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MENDUKUNG PENGENTASAN KEMISKINAN DESA. Jurnal Registratie, 4(1), 10–21. https://doi.org/10.33701/jurnalregistratie.v4i1.2405

Nagara, & Maulana. (2025). Structuring and Strengthening Village Resilience: A Legal Review of the Implementation of an Electronic-Based Village Governance System Strukturasi dan Penguatan Ketahanan Desa: Tinjauan Hukum Atas Implementasi Sistem Pemerintahan Desa Berbasis Elektronik. 7(1), 150–179.

Pakudu, R. (2024). Community Empowerment in Gorontalo Regency : Adopting the Perspective of Sustainable Livelihoods in Village Fund Allocation. Journal of Governance, 9(4), 680–698.

Panggungharjo, D. (2018). Profil Desa Panggung.

Prantika, S. A., & Oktari, V. (2025). Analisis Tata Kelola Pemerintahan Desa dalam Pengelolaan Administrasi dan Keuangan. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 2(3), 215–219. https://doi.org/10.62421/jibema.v2i3.117

Prasetyani, D., Destiningsih, R., & Rosalia, A. C. T. (2023). Community-Based Empowerment: Semi-Systematic Literature Review (SSLR). Optimum: Jurnal Ekonomi Dan Pembangunan, 12(2), 213–222. https://doi.org/10.12928/optimum.v12i2.6541

Putra, F. (2023). Village Governance and Public Participation in Indonesia Fadillah. 2(4), 31–41.

Putra, I. M. A. W. W., & Huda, M. N. (2022). Implementasi Good Village Governance dalam Pengembangan Industri Pariwisata. Nakhoda: Jurnal Ilmu Pemerintahan, 21(2), 145–160. https://doi.org/10.35967/njip.v21i2.365

Putwi, N. S., & Nurhadi. (2024). STRATEGI PENINGKATAN PENDAPATAN ASLI DESA PEMERINTAH DESA PANGGUNGHARJO KECAMATAN SEWON KABUPATEN BANTUL. Jurnal Enersia Publika, 5(2), 474–489.

Sahgal, A. (2024). The Role of Village-Owned Enterprises (BUMDES) in Local Economic Empowerment: Analysis and Recommendations. Вестник Росздравнадзора, 4(1), 9–15.

Saleh, A., & Mujahiddin, M. (2020). Challenges and Opportunities for Community Empowerment Practices in Indonesia during the Covid-19 Pandemic through Strengthening the Role of Higher Education. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 1105–1113. https://doi.org/10.33258/birci.v3i2.946

Sastika, H. A., & Mayasiana, N. A. (2024). Village Government Strategy in Community Economic Empowerment through Village-Owned Enterprise Program. Jurnal Administrasi Pemerintahan Desa, 05(02), 1–12.

Sudrajat, D., Syadikah, & Suwarjo. (2020). Dalam Pemberdayaan Masyarakat. Jurnal Administrasi Publik, 2(4), 597–602.

Sudrajat, D., Syakdiah, S., & Suwarjo, S. (2021). PERAN BUMDes PANGGUNG LESTARI DALAM PEMBERDAYAAN MASYARAKAT DESA PANGGUNGHARJO, SEWON, BANTUL. Jurnal Manajemen Publik & Kebijakan Publik (JMPKP), 2(2), 70–91. https://doi.org/10.36085/jmpkp.v2i2.960

Umi Farida, M. K. Q. (2022). Community Empowerment Program in Indonesia. הארץ, 2(8.5.2017), 2003–2005.

Wargadinata, E. L., & Sartika, I. (2019). the Good Governance Implementation At Village Level in East Nusa Tenggara Province. Sosiohumaniora, 21(3), 323–332. https://doi.org/10.24198/sosiohumaniora.v21i3.22120

Widiastuti, A., Saputri, A., Riani, L. P., Mulyani, E., & Samsudin, N. (2025). The Implementation of Social Entrepreneurship Values in Village-Owned Enterprise (BUMDes): Is it favorable? Jurnal Economia, 21(1), 157–169. https://doi.org/10.21831/economia.v21i1.79634

World Bank. (2020). Indonesian Village Governance under the new Village Law (2015-2018). May, 1–54.

Yunus Winoto dan Tine Silvana Rachmawati. (2017). Pengabdian Taman Baca. 199–208. http://jurnal.untirta.ac.id/index.php/psnp/article/view/199-208

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Published

2026-05-06

How to Cite

Aprillia, A. R., & Handayani, W. (2026). Analisis Tata Kelola Pemerintahan Desa dalam Penanggulangan Kemiskinan Berbasis Pemberdayaan Masyarakat. Jurnal Publikasi Ekonomi Dan Akuntansi, 6(2), 327–349. https://doi.org/10.51903/jupea.v6i2.6285