the ANALYSIS PERFORMANCE OF BUMDESMA IN SUMEDANG DISTRICT

english

Abstract

Government Regulation No. 11 of 2021, concerning Village-Owned Enterprises (BUMDes) states that BUMDes are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of business for the greatest welfare of the village community. This study aims to examine the performance of BUMDESMA Sembada Darmaraja in Darmaraja District, Sumedang. The research focuses on the financial perspective, the customer perspective, the internal business process perspective, the growth and learning perspective as well as the supporting and inhibiting factors in the development of BUMDESMA. The research method uses a descriptive method. research data sourced from secondary and primary data. The results showed that the overall performance of BUMDESMA Sembada Darmaraja was quite good due to fluctuations.