摘要：Village autonomy provides a broad opportunity for villages to manage their households, by exploring and developing the village’s potential. One of the opportunities provided by the Village Law is the establishment of BUM Desa. With the existence of BUM Desa, village income is expected to increase, so that the ability of the Village to build and empower the community increases. As the implementation of the Village Law, relating to BUM Desa, Permendes No. 4 of 2015. was formed. However, the existence of the Permendes was deemed to cause problems, particularly regarding the organization and equipment of BUM Desa and the form of its business, namely Limited Liability Companies and Non-Legal Entities. The overlapping duties and authorities of the Device (Advisors, Operators, and Supervisors) and their Accountability. The absence of clarity of shareholders and the form of non-legal entity referred to. This research is normative research. The results obtained from this study are limited liability companies essentially are capital associations and are intended for maximum profit for the owners of capital. If the BUM Desa business unit is in the form of a Limited Liability Company, it is important to determine who is the shareholder. There needs to be community participation as part of the company’s shareholders.
其他摘要：Otonomi Desa memberikan peluang yang luas kepada Desa untuk mengatur rumah tangganya, dengan cara menggali dan mengembangkan potensi Desa. Salah satu peluang yang diberikan oleh UndangUndang Desa adalah pendirian BUM Desa. Dengan adanya BUM Desa maka diha
关键词：BUM Desa; Organization and Devices of BUM Desa; Form of Business
其他关键词：BUM Desa; Organisasi dan Perangkat BUM Desa; Bentuk Usaha
