Analisis Pengelolaan Badan Usaha Milik Desa (BUMDES) dalam Mengembangkan Ekonomi Masyarakat Ditinjau dalam Perspektif Ekonomi Islam

Abstract

This research aims to find out application of the perspective of Islamic Economics in the management of Pandan Rejo Village-Owned Enterprises Bumiaji District, Batu City. This type of research is descriptive qualitative research. Source of primary data obtained From the results of the interviews, the authors interviewed the management of BUMDes Raharjo, the chairman of UMKM and farming community in Pandan Rejo Village who will be used as resource persons supporting the results obtained in the study, while secondary data obtained from documentations. The results showed that BUMDes Raharjo in managing the activities of BUMDes and other business units was in accordance with the principles of Islamic Economics. In other words, various activities are carried out properly, starting from program planning and collaboration processes (syirkah), organizing BUMDes with internal and external parties that place human resources (HR) in accordance with their expertise, responsible participation from BUMDes and the community. Pandan Rejo. Transparency (honest) between the BUMDes and the Pandan Rejo community, consumers, and other business units, and the accountability of the reporting process for all BUMDes activities including financial transactions have been carried out properly. 

Keywords: Management, Bumdes Raharjo, Islamic Economic.