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One of the important instruments to achieve village independence is to build village economic institutions. One of the village economic institutions that can be formed is the Village Owned Enterprise (BUM Desa) in accordance with the needs and potential of the village which can be used as a forum for local residents to empower and be independent of the village.
BUM Desa was formed by the village government to utilize all economic potential and natural resources and human resources in order to improve the welfare of the village community. BUM Desa specifically cannot be equated with legal entities such as limited liability companies, CVs, or cooperatives. Therefore, BUM Desa is a business entity characterized by a village which in carrying out its activities in addition to assisting the administration of village governance, also to meet the needs of the village community.
In increasing the source of village income, BUM Desa can collect savings at the local scale of the village community, including through the management of revolving funds and savings and loans. BUM Desa in its activities is not only oriented to financial gain, but also oriented to supporting the improvement of the welfare of the village community. BUM Desa is expected to be able to develop business units in utilizing economic potential.


In accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia Number 4 of 2015 concerning the Establishment, Management and Management and Dissolution of Village-Owned Enterprises, what is meant by Village-Owned Enterprises is a business entity whose entire or most of the capital is owned by the village through direct participation directly derived from village assets which are separated in order to manage assets, services and other businesses for the greatest welfare of the village community. The establishment of BUM Desa is intended as an effort to accommodate all activities in the economic sector or public services managed by the village or cooperation between villages.
Furthermore, it is explained that the objectives of establishing BUM Desa are: improving the village economy, optimizing village assets so that they are useful for village welfare, increasing community business in managing the village's economic potential, developing business cooperation plans between villages or with third parties, creating opportunities and market networks that support the need for public services for citizens, opening up employment opportunities, improving community welfare through improving public services, growth and equitable distribution of the village economy and increasing village community income and Village Original Income.


The classification of types of businesses that can be carried out by BUM Desa are: First, a simple social business that provides public services (serving) to the community by obtaining financial benefits. Business units in BUM Desa can utilize local resources and appropriate technology, including: village drinking water, village electricity business, food barns and local resources and other appropriate technology.
Second, rental of goods to serve the needs of the village community and is aimed at obtaining Village Original Income. Business units can carry out rental business activities including: transportation equipment, party equipment, conference halls, shop houses, land owned by BUM Desa and other rental items.
Third, intermediaries (brokers) who provide services to residents. Business units in BUM Desa can carry out intermediary business activities which include: electricity payment services, village markets to market products produced by the community and other services.


Fourth, businesses that produce and/or trade certain goods to meet the needs of the community or to be marketed on a wider market scale. Business units in BUM Desa can carry out trading activities including: ice factories, liquid smoke factories, agricultural products, agricultural production facilities, ex-mining wells and other productive business activities.
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Fifth, the financial business (financial business) that meets the needs of micro-scale businesses run by village economic entrepreneurs. Business units in BUM Desa can provide access to credit and loans that are easily accessible to village communities.
Sixth, joint ventures (holding) as the parent of business units developed by village communities both on a local village scale and in rural areas. Business units can stand alone, which are regulated and managed synergistically by BUM Desa in order to grow into a joint business. Business units in BUM Desa can carry out joint business activities including: the development of large-scale village boats to organize small fishermen so that their business becomes more expansive, tourism villages that organize a series of types of businesses from community groups and joint business activities that consolidate other types of local businesses.


The lack of adequate human resources in the management of BUM Desa causes BUM Desa not to be able to carry out its functions optimally where it is often found that only one field is running. This is in accordance with the opinion of Mahmudi and Damayanti (2020) which state that there is still a low understanding of the management of BUM Desa, especially from the management, low understanding of business management, and the not yet optimal use of computer-based information technology for managing financial reports and supporting online marketing.

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