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Implementasi Pengelolaan Bumdes Magatama Desa Pendem Berdasarkan Peraturan Pemerintah No 11 Tahun 2021

Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal · Vol. 5 No. 3 (2026) · hlm. 481–504

DOI
10.15294/ipmhi.v5i3.44680
ISSN
2807-8330, 2797-8508
Terbit
2026-04-22
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the implementation of Government Regulation Number 11 of 2021 in BUMDES MAGATAMA, Pendem Village. BUMDES MAGATAMA was established in 2015 due to community needs and encouragement from government programs, and it has obtained legal entity status since 2022. Government Regulation Number 11 of 2021 regulates several important aspects, including the position, establishment, and dissolution of BUMDES, which must be carried out through the village deliberation mechanism and formally stipulated in a Village Regulation. In this research, the researcher employed a juridical empirical method by obtaining primary data through interviews with BUMDES managers and secondary data from relevant legal literature. Although BUMDES is established by the village government, it is an institution whose position is outside the village governmental structure and has its own organizational structure separate from village officials. The researcher found that the implementation of Government Regulation Number 11 of 2021 in the management of BUMDES MAGATAMA has been sufficiently aligned with its intended objectives. This can be observed from the establishment process, the formulation of the Articles of Association and Bylaws (AD/ART), and the creation of an organizational and operational structure guided by Government Regulation Number 11 of 2021. Although the management of BUMDES MAGATAMA has been functioning well, it still requires strengthened assistance and institutional support, particularly in facilitating taxation matters from relevant authorities, in order to enhance legal compliance and optimize business development

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  • State University of Semarang
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Riska AlkadriAfiliasi tidak diketahui8
Ridwan ArifinAfiliasi tidak diketahui7
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Bintang Rafli AnantaAfiliasi tidak diketahui3
Radini SintaAfiliasi tidak diketahui2
Sri Redjeki PrasetyowatiAfiliasi tidak diketahui2
Zainurohmah ZainurohmahAfiliasi tidak diketahui2
Nadiyah Meyliana PutriAfiliasi tidak diketahui2
Muhammad Wahyu Saiful HudaAfiliasi tidak diketahui2
Sukma Jati HusodoAfiliasi tidak diketahui2
Sinta SwastiAfiliasi tidak diketahui2
Ridoan KarimAfiliasi tidak diketahui2
Fraz Ashraf KhanAfiliasi tidak diketahui2
Batari LaskarwatiAfiliasi tidak diketahui2
Benny SumardianaAfiliasi tidak diketahui2
Ubaidillah KamalAfiliasi tidak diketahui2
Syukron SalamAfiliasi tidak diketahui2
Iqbal SyariefudinAfiliasi tidak diketahui2
Dewi PuspasariAfiliasi tidak diketahui2
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Pratama Herry HerlambangAfiliasi tidak diketahui2
Ary Muktian SyahAfiliasi tidak diketahui2
Chirstoverus MarcoAfiliasi tidak diketahui2
Ratih DamayantiState University of Semarang2
Cindy Ayu PrasasiAfiliasi tidak diketahui2
Suhadi SuhadiAfiliasi tidak diketahui2
Rofi WahanisaAfiliasi tidak diketahui2
Rahayu Fery AnitasariAfiliasi tidak diketahui2
Dani MuhtadaAfiliasi tidak diketahui1
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Fendi Setyo HarmokoAfiliasi tidak diketahui1
Fitria DamayantiAfiliasi tidak diketahui1
Muhammad Iqbal BaiquniAfiliasi tidak diketahui1
Dewi Puspa SariAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ipmhi/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
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	<dc:title xml:lang="en">Implementasi Pengelolaan Bumdes Magatama Desa Pendem Berdasarkan Peraturan Pemerintah No 11 Tahun 2021</dc:title>
	<dc:creator xml:lang="en">rafli, muhammad hafidz</dc:creator>
	<dc:creator xml:lang="en">Wedhatami, Bayangsari</dc:creator>
	<dc:subject xml:lang="en">Implementation, BUMDES, Operations, Legal Compliance</dc:subject>
	<dc:description xml:lang="en">This study aims to examine the implementation of Government Regulation Number 11 of 2021 in BUMDES MAGATAMA, Pendem Village. BUMDES MAGATAMA was established in 2015 due to community needs and encouragement from government programs, and it has obtained legal entity status since 2022. Government Regulation Number 11 of 2021 regulates several important aspects, including the position, establishment, and dissolution of BUMDES, which must be carried out through the village deliberation mechanism and formally stipulated in a Village Regulation. In this research, the researcher employed a juridical empirical method by obtaining primary data through interviews with BUMDES managers and secondary data from relevant legal literature. Although BUMDES is established by the village government, it is an institution whose position is outside the village governmental structure and has its own organizational structure separate from village officials. The researcher found that the implementation of Government Regulation Number 11 of 2021 in the management of BUMDES MAGATAMA has been sufficiently aligned with its intended objectives. This can be observed from the establishment process, the formulation of the Articles of Association and Bylaws (AD/ART), and the creation of an organizational and operational structure guided by Government Regulation Number 11 of 2021. Although the management of BUMDES MAGATAMA has been functioning well, it still requires strengthened assistance and institutional support, particularly in facilitating taxation matters from relevant authorities, in order to enhance legal compliance and optimize business development</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2026-04-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/ipmhi/article/view/44680</dc:identifier>
	<dc:identifier>10.15294/ipmhi.v5i3.44680</dc:identifier>
	<dc:source xml:lang="en">Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal; Vol. 5 No. 3 (2025): Special Issue: UNNES Students' Contribution to Advancing the Development of Indonesian Legal Studies; 481-504</dc:source>
	<dc:source>2807-8330</dc:source>
	<dc:source>2797-8508</dc:source>
	<dc:source>10.15294/ipmhi.v5i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/ipmhi/article/view/44680/9157</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 IPMHI Law Journal</dc:rights>
</oai_dc:dc>