The findings matter because BUMDes are expected to turn local economic resources into productive businesses while supporting village independence and increasing Village Original Income. In Kombiling, the economic potential is substantial, ranging from coastal fisheries and clean water services to village infrastructure available for rental. Yet the study found that these assets have not translated into maximum revenue because of weaknesses in financial administration and business management.
Local Potential Has Not Produced Maximum Revenue
Kombiling Village has a combination of coastal and inland economic resources. Its western area borders the Makassar Strait, while the land area includes community oil palm plantations.
The village BUMDes operates three main business units: a fisheries partnership with local fishermen, a paid clean-water service managed through BPSPAMS, and a village tunnel rental service.
Despite these opportunities, the BUMDes contribution to village income remains limited. Initial field observations identified several problems, including the absence of routine monthly public financial reports, inconsistent documentation of tunnel rental payments, unpaid clean-water bills, fishermen's dependence on outside middlemen, and high emergency repair costs for water infrastructure.
Transparency and Accountability Remain Weak
One of the most significant problems identified by the researchers is the limited availability of financial information for residents.
The study found that BUMDes financial reports were not routinely published for the public. Residents therefore had limited information about the amount of capital managed by the BUMDes, its profits, or how business funds were being used.
The Village Secretary confirmed that reports were generally received by the village government and BPD, but regular monthly or quarterly public reporting through noticeboards or other accessible channels had not been implemented consistently.
Supardi and colleagues from Universitas Muhammadiyah Mamuju also identified weaknesses in transaction documentation. Some tunnel rental payments were recorded only in small manual notebooks rather than accompanied by official receipts.
This created difficulties for the BUMDes treasurer when compiling financial records. The study found discrepancies between physical cash flows and figures contained in the draft annual financial report.
The BUMDes director, Muh. Yusup, attributed some of these difficulties to limited bookkeeping skills among business-unit managers. Transactions were still frequently recorded manually, receipts could be lost, and unstable internet connectivity in coastal areas presented an additional challenge.
Community Participation Also Affects Revenue
The researchers found that community involvement in BUMDes planning remains relatively passive.
Residents were rarely involved in village deliberation forums concerning the development of new business units. According to the study, limited participation weakened the sense of shared ownership between residents and BUMDes management.
The problem also affected the clean-water business. BPSPAMS managers reported significant payment arrears among customers, while some residents were reluctant to participate in community maintenance activities when water pipes were damaged.
The researchers identified this as an imbalance between community participation in decision-making and community involvement in maintaining and financing services. The resulting arrears directly affect BPSPAMS revenue.
Fisheries Business Faces Dependence on Middlemen
The fisheries unit has considerable economic potential but has struggled to generate optimal profits.
Supardi and his co-authors found that partner fishermen remain dependent on traditional middlemen from outside the village, particularly because middlemen provide quick access to emergency capital. Fishermen who have outstanding debts are consequently tied to selling their catches to those middlemen.
The BUMDes provides fishing equipment, but it does not yet provide a sufficiently flexible financing mechanism to replace the role of outside middlemen. This limits the BUMDes' ability to capture greater economic value from the local fisheries sector.
Emergency Repairs Increase Operating Costs
Another major issue is inefficient maintenance of BUMDes assets.
The village tunnel does not have a dedicated routine maintenance budget. When structural damage occurs, managers must seek emergency funding, which can cost more than planned preventive maintenance.
A similar problem affects the BPSPAMS water-pumping system. According to the study, sudden pump failures can require large emergency expenditures because routine maintenance has not been implemented consistently.
The researchers link this problem to the absence of preventive-maintenance Standard Operating Procedures, or SOPs. Regular maintenance could help prevent expensive emergency repairs and protect BUMDes net income.
What the Findings Mean for Village Economic Development
The study by Supardi, Rusli, Rhena J., Tri Frida Suryati, and Muh. Ridwan Hayadin suggests that local resources alone are not enough to guarantee successful village businesses.
Kombiling already possesses valuable economic assets: marine resources, strong demand for clean water, and village infrastructure that can generate rental income. But these assets require professional financial management, reliable administrative systems, community involvement, and effective supervision to produce sustainable returns.
The researchers recommend strengthening financial administration, introducing disciplined transaction documentation, publishing financial information more regularly, increasing community participation, and establishing preventive-maintenance SOPs for physical assets.
Their analysis also connects BUMDes management with the Islamic ethical concept of amanah, or trust. Because village capital comes from public resources, the researchers argue that financial management should be transparent, responsible, fair, and directed toward the broader welfare of the community.
In practical terms, improving governance could help BUMDes managers reduce financial leakage, control operating costs, improve collection of service fees, strengthen relationships with residents, and develop business units that are better able to contribute to village revenue.
Research Method
The study used a descriptive qualitative approach based on field research in Kombiling Village between April and July 2026.
The researchers interviewed 13 key informants representing four groups: village policymakers and supervisors, BUMDes management, business-unit operators, and community members or beneficiaries. They combined in-depth interviews with direct observation and document reviews, including accountability reports, cash books, financial drafts for 2024–2025, and village profile documents. The information was then cross-checked among different sources to strengthen the reliability of the findings.
Author Profile
Supardi is the corresponding author and is affiliated with the Development Economics Study Program, Universitas Muhammadiyah Mamuju, Indonesia. His work in this article focuses on village economic development, BUMDes governance, financial management, and village revenue optimization.
The article was co-authored by Rusli, Rhena J., Tri Frida Suryati, and Muh. Ridwan Hayadin, also affiliated with the Development Economics Study Program at Universitas Muhammadiyah Mamuju. The journal article does not state the authors' academic degrees, so no degree is assigned here.
0 Komentar