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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) · pp. 481–504

DOI
10.15294/ipmhi.v5i3.44680
ISSN
2807-8330, 2797-8508
Published
2026-04-22
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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

Keywords

Collaboration network of the authors

40 authors · 151 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Riska AlkadriAffiliation unknown8
Ridwan ArifinAffiliation unknown7
Aprila NiravitaAffiliation unknown4
Bintang Rafli AnantaAffiliation unknown3
Radini SintaAffiliation unknown2
Sri Redjeki PrasetyowatiAffiliation unknown2
Zainurohmah ZainurohmahAffiliation unknown2
Nadiyah Meyliana PutriAffiliation unknown2
Muhammad Wahyu Saiful HudaAffiliation unknown2
Sukma Jati HusodoAffiliation unknown2
Sinta SwastiAffiliation unknown2
Ridoan KarimAffiliation unknown2
Fraz Ashraf KhanAffiliation unknown2
Batari LaskarwatiAffiliation unknown2
Benny SumardianaAffiliation unknown2
Ubaidillah KamalAffiliation unknown2
Syukron SalamAffiliation unknown2
Iqbal SyariefudinAffiliation unknown2
Dewi PuspasariAffiliation unknown2
Rodiyah RodiyahAffiliation unknown2
Pratama Herry HerlambangAffiliation unknown2
Ary Muktian SyahAffiliation unknown2
Chirstoverus MarcoAffiliation unknown2
Ratih DamayantiState University of Semarang2
Cindy Ayu PrasasiAffiliation unknown2
Suhadi SuhadiAffiliation unknown2
Rofi WahanisaAffiliation unknown2
Rahayu Fery AnitasariAffiliation unknown2
Dani MuhtadaAffiliation unknown1
Sudijono SastroatmodjoAffiliation unknown1
Sartono SahlanAffiliation unknown1
Fendi Setyo HarmokoAffiliation unknown1
Fitria DamayantiAffiliation unknown1
Muhammad Iqbal BaiquniAffiliation unknown1
Dewi Puspa SariAffiliation unknown1
Wahyu Nandang HerawanAffiliation unknown1
Ayup Suran NingsihAffiliation unknown1
Anhar Dana PutraAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ipmhi/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>