Management Strategies of Village-Owned Enterprises in Tanjungharjo Village, Bojonegoro

One of the efforts that the Indonesian government can undertake to boost the local economy is by encouraging Village-Owned Enterprises, known as “ Badan Usaha Milik Desa ” or BUM Desa, to become more active. In the case of Tanjungharjo Village, there is a BUM Desa named Tanjungkarya. However, during its implementation, various obstacles were encountered, such as a lack of financial resources, human resources, infrastructure, and effective programme management. This research aimed to describe the Management Strategies of the Village-Owned Enterprise (BUM Desa) for developing the community's economy in Tanjungharjo Village, Kapas Sub-District, Bojonegoro Regency. The study employed a qualitative approach with a descriptive method, and informant selection is based on purposive sampling. The informants consist of the Village Head of Tanjungharjo, the Secretary of Tanjungharjo Village, the Chairman of BUM Desa Tanjung Karya, the Secretary of BUM Desa Tanjung Karya, the Treasurer of BUM Desa Tanjung Karya, and members of the Tanjungharjo community. Data was collected through observation, interviews, and documentary analysis. The data was then analysed through data reduction, data presentation, and drawing conclusions. The research focused on six criteria based on Koteen's strategy, which are 1) organisational strategy, 2) resource strategy, and 3) programme strategy. The research findings indicate that the management strategies of the Village-Owned Enterprise

and implementation of programmes.Based on the programmes conducted by BUM Desa Tanjung Karya, they had contributed to the Village Revenue (PAD) for the Tanjungharjo Village Annual Village Budget (APB Desa).Thus, the management strategies of BUM Desa had not been fully executed optimally due to the presence of these obstacles.documents, and 1,874 have obtained certificates.In Bojonegoro District, 3 BUM Desa are registering names, 2 are correcting names, 240 have registered names, 3 are registering legal entities, 44 need to improve legal documents, and 46 have obtained certificates.In Kecamatan Kapas, 17 BUM Desa have registered their names, 2 need to improve their legal documents, and 1 has received a certificate.BUM Desa Tanjung Karya in Tanjungharjo village has been verified by MoV and is advised to register a legal entity.
BUM Desa Tanjung Karya manages 2 business units, namely rental services and an agricultural shop.This rental business unit includes the rental of cement mixers or molen and travelling cars as a means of playing for children.Until now, the business unit is still running, but there has been a decline in the level of molen rentals and dodecahedron rentals.The farm shop business unit includes buying and selling agricultural medicines, agricultural equipment and seeds.The farm shop business unit is still running smoothly until now.Lack of capital has prevented the business from growing.BUM Desa really needs business capital to develop the business into a wider area, said the chairman of BUM Desa Tanjung Karya.BUM Desa Tanjung Karya received financial assistance or capital participation from the regency in 2019 and from the village of 10 million.In 2021 the BUM Desa received provincial financial assistance worth 75 million rupiah and from the village worth 25 million rupiah, all of which was used to develop the agricultural shop business unit.BUM Desa Tanjung Karya in Tanjungharjo Village has also proven that it can contribute to Tanjungharjo Village Original Revenue, including in 2020 BUM Desa Tanjung Karya can contribute PAD worth 2,100,000.In 2021 BUM Desa Tanjung Karya can contribute PAD worth IDR 2,144,188, -and in 2022 BUM Desa Tanjung Karya can contribute PAD worth IDR 3,100,000.However, this amount of PAD is still considered too small and not enough to reach the poor in Tanjungharjo village and even not enough to carry out capacity building activities for BUM Desa management.This is reinforced by the statement from the initial interview with the Tanjungharjo Village Head.
"BUM Desa Tanjung Karya per year can only contribute IDR 2,100,000 to Tanjungharjo's PAD, if you want to make a RAB for capacity building activities it is not enough, let alone touching the community, it hasn't even been able to do this."(interview, 11-3-2023) The small nominal value of rupiah that BUM Desa Tanjung Karya can contribute to Tanjungharjo's PAD is due to the small profit obtained from BUM Desa's business.However, during the management of BUM Desa Tanjung Karya since its establishment until now there are still other obstacles including (1) lack of financial resources.
There was no capital participation from the village for BUM Desa in 2020 and 2022, and no funding assistance from the Regency or Provincial government.Capital participation in 2019 and 2021 was used entirely for the development of the agricultural shop business unit, so other business units still require capital.(2) lack of human resources.The management and members of BUM Desa Tanjung Karya have busy schedules or other jobs, so they rarely meet to discuss business progress.They also have minimal knowledge in business and require training.
(3) lack of facilities and infrastructure.This problem occurs in the odong-odong rental business unit, molen rental, and the BUM Desa office.The odong-odong rental does not have a storage area, the molen rental equipment purchased in 2020 is secondhand and obsolete, and the BUM Desa office does not yet have an office and equipment such as computers and printers, so it uses the village office facilities.(4) lack of programme/business management.The molen rental business unit is less desirable so that the equipment becomes obsolete.Lack of promotion is one of the causes.This research was conducted to describe the management strategy of Village-Owned Enterprises (BUM Desa) to develop the community economy in Tanjungharjo Village, Kapas Sub-district, Bojonegoro Regency.

CONCEPTUAL/THEORETICAL
This research adopts the strategy theory proposed by Koteen in (Salusu, 2015), so that the focus of research on the Management Strategy of Village-Owned Enterprises (BUM Desa) to develop the Community Economy in Tanjungharjo Village is as follows: 1.

RESULTS AND DISCUSSION
The growth plan analysed in the theoretical approach presented by Koteen in J. Salusu (2008) identifies efforts to manage Village-Owned Enterprises to improve the economic aspects of the community in Tanjungharjo Village, in the Kapas District of Bojonegoro Regency, using signs that include: (1) organisational structure planning; (2) resource improvement measures; (3) strategic program planning.
According to A. Naway (2016), strategy is a series of activities that are carried out with a predetermined mission to achieve organisational goals.In making a tactical plan, some steps that can be taken include setting goals, setting standards, making choices, implementing strategic planning, and evaluating and monitoring progress.Strategy is a guide in an organisation that uses resources to achieve goals and is structured to follow all organisational targets (Naway, 2016).Management is an action taken by a group of people to achieve a specific goal.It involves planning, organising, leading, controlling human, financial, physical, and information resources to achieve organisational goals efficiently and effectively.
Wechsler & Backoff (2012) say that a development strategy is a strategy used to develop an organisation by planning strategies that can provide status, strength, and resources that will ultimately create a different form of organisation in the future.

Organisational Strategy (Corporate Strategy)
The organisational strategy dimension is observed from the perspective of BUM Desa's vision and mission.The parameter to assess the effectiveness of this strategy is to compare the alignment between the BUM Desa's vision and mission with the planned programmes or activities.The organisational strategy applied by BUM Desa Tanjung Karya illustrates that in formulating the vision and mission, various stakeholders are involved, including the village government, BPD, community leaders, youth, and BUM Desa Tanjung Karya managers in the village deliberation forum (MUSDES).The purpose behind this is so that the vision and mission of BUM Desa Tanjung Karya are based on the aspirations, needs of the community, and potential of the village.The vision of BUM Desa Tanjung Karya, in this case, is to improve the economic aspects as well as the welfare of the residents in Tanjungharjo Village, Kecamatan Kapas, through the development of various economic businesses and improved provision of social services for the villagers.
The missions championed by BUM Desa Tanjung Karya include (a) Improving the economic condition of the village; (b) Encouraging community participation in managing economic potential in the village area; (c) Increasing the income of villagers as well as Village Original Revenue; (d) Managing programme funds allocated to the Village with a primary focus on the revolving fund programme, especially for efforts to eradicate poverty and develop the rural economy.
In order for the stated mission to be realised, BUM Desa Tanjung Karya activates economic activities through the establishment of several business units, including a rental service unit and a shop unit.The rental business unit has two items, namely dinghy rentals and molen rentals.While the shops business unit, BUM Desa Tanjung Karya has an agricultural shop.However, the rental business has stalled and is no longer operating, while only the shops business unit is still producing and contributing to PAD.The organisational strategy of BUM Desa Tanjung Karya in the process of formulating the vision and mission has involved stakeholders or community leaders so that the vision and mission of BUM Desa is in line with aspirations, what the community needs and the potential of Tanjungharjo Village.Through the initial MUSDES, after analysing the BUM Desa, it was agreed that the initial business of BUM Desa Tanjung Karya would be rentals and shops.The MUSDES was attended by the Tanjungharjo Village Government, BPD and representatives of community leaders.
Based on the researcher's observations related to the organisational strategy of BUM Desa Tanjung Karya, it has been running well.BUM Desa Tanjung Karya has shops and rental business units, according to the researcher's perspective, this is in accordance with the vision and mission of BUM Desa Tanjung Karya.Researchers also observed that the community was aware of the types of businesses owned by BUM Desa Tanjung Karya.The determination of the BUM Desa's type of business is done through MUSDES, this is correct and proves that the BUM Desa's type of business is agreed upon by the Village Government and the community of Tanjungharjo Village.
The dimensions of organisational strategy are observed from the perspective of BUM Desa's vision and mission.The parameter to assess the effectiveness of this strategy is to compare the alignment between the BUM Desa's vision and mission with the planned programmes or activities.The organisational strategy applied by BUM Desa Tanjung Karya illustrates that in formulating the vision and mission, various stakeholders are involved, including the village government, BPD, community leaders, youth, and BUM Desa Tanjung Karya managers in the village deliberation forum (MUSDES).The purpose behind this is so that the vision and mission of BUM Desa Tanjung Karya are based on the aspirations, needs of the community, and potential of the village.The vision of BUM Desa Tanjung Karya, in this case, is to improve the economic aspects as well as the welfare of the residents in Tanjungharjo In order for the stated mission to be realised, BUM Desa Tanjung Karya conducts economic activities by forming several business units, namely rental service units and shops.The rental business unit has two items, namely car rental and molen rental.While the shops business unit, BUM Desa Tanjung Karya has an agricultural shop.However, the rental business has experienced congestion and is no longer operating, while only the shops business unit is still producing and can contribute to PAD.
The organisational strategy of BUM Desa Tanjung Karya in formulating the vision and mission has involved stakeholders so that the vision and mission of BUM Desa is in accordance with the aspirations, needs of the community and the potential of Tanjungharjo Village.Through the initial MUSDES for the establishment of BUM Desa after conducting an analysis, it was agreed in the forum that the initial business of BUM Desa Tanjung Karya would be rentals and shops.The MUSDES was attended by the Tanjungharjo Village Government, BPD and representatives of community leaders.This is in line with the elaboration of organisational strategy outlined by Koteen in J. Salusu (2008), who argues that organisational strategy is formed through planning the vision and mission of the organisation which is then implemented in various activities or programs.Koteen's view in J.
Salusu ( 2008) states that organisational strategy includes elements that involve the development of vision, mission, and goals.

Resource Support Strategy
In line with the view outlined by Koteen in Salusu's ( 2008  The result of business operations is derived from the surplus or income earned from business activities after deducting all related costs in one accounting period.After the preparation of BUM Desa Tanjung Karya's financial statements and inspection by the supervisor, the profits generated can be shared.The distribution of operating results is the result of an agreement between the management, supervisors, and advisors of BUM Desa Tanjung Karya, which is then formalised in the entity's articles of association.
In the structure of BUM Desa Tanjung Karya's articles of association, profit sharing is based on predetermined percentages, namely 20% for additional venture capital, 25% for Village Original Revenue, 15% for commissioner/advisor funds, 10% for the supervisory body, 10% for operational executives, and for education and social activities.BUM Desa Tanjung Karya, based on the capital and business results obtained, carries out financial management.The financial strategy implemented by BUM Desa Tanjung Karya focuses on the distribution of operating results in accordance with applicable regulations, while allocating the remaining profits as capital to support sustainable programmes or businesses, so as to achieve longterm profits.However, the above provisions are only through the agreement method and the BUM Desa does not have neat financial bookkeeping and does not have an AD/ART document.d.Infrastructure Facilities Based on the results of research conducted by researchers, the facilities and infrastructure of BUM Desa Tanjung Karya are inadequate, such as the absence of work equipment such as computers and printing machines, but facilities have been provided in the form of one of the rooms in Tanjungharjo balaidesa.This room is shared with PAUD classes, if the morning will be used for PAUD school first.

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There is no storage warehouse for travelling cars and molen.To overcome this, BUM Desa Tanjung Karya procures facilities and infrastructure by making a list of facilities and infrastructure needs and a draft budget or costs required in the procurement to the Tanjungharjo Village Government.BUM Desa Tanjung Karya has submitted a proposal to the village government with regard to facilities and infrastructure needs, particularly in terms of requests for procurement of facilities and infrastructure.However, to date, no response has been received from the village government regarding the request.As a result, the limited presence of facilities and infrastructure has resulted in obstacles in the implementation of programmes run by the BUM Desa.Based on the results of observations regarding infrastructure in BUM Desa Tanjungkarya, it has not been running well.As shown in the picture above, researchers found that the BUM Desa Tanjungkarya office is indeed used as a PAUD class in the morning and the location of the office is in Tanjungharjo Village hall and there are no computers and other office equipment in the office.Researchers also found that the storage of molen was in one of the BUM Desa management's houses that did not have security.The molen was simply placed in front of the house.This shows that BUM Desa assets require storage.The Tanjungharjo Village Government pays little attention to BUM Desa Tanjungkarya, as seen from the lack of response to this situation by the Tanjungharjo Village Government even though the BUM Desa has applied for facilities.The Odong-odong is still in good condition and can operate, but the molen is outdated and sometimes experiences congestion.
In accordance with Koteen's view in Salusu ( 2008), the concept of power centres on optimising the utilisation of core assets within an organisation to improve the quality of an entity's task execution.These Enterprise income is derived from the surplus or income obtained from business activities, after deducting all related costs during one accounting period.Profits collected can then be divided after the closing process of the financial year and after the financial statements of BUM Desa Tanjung Karya have been examined by the supervisor.The distribution of operating results is the result of deliberations between the management/management, supervisors, and advisors of BUM Desa Tanjung Karya, which are then formalised in the BUM Desa articles of association.Details of profit sharing based on the articles of association of BUM Desa Tanjung Karya involve additional venture capital of 20%, Village Original Income of 25%, commissioner/advisor funds of 15%, supervisory body of 10%, operational executors of 10%, and for educational and social purposes.
Referring to the capital and business results that have been accumulated, BUM Desa Tanjung Karya carries out financial management.
The financial approach applied by BUM Desa Tanjung Karya is a profit-sharing system in accordance with applicable regulations, with the remaining profits obtained used as capital to support sustainable programmes or businesses so that they can achieve profits in the long term.
However, the above provisions are only through the agreement method and BUM Desa does not have neat financial bookkeeping and does not have AD/ART documents.d) Infrastructure Facilities According to the views expressed by Andi Adnan in 2019, facilities and infrastructure play an important role as support for organisations in carrying out activities or programs.Salam and Rossy argue that the availability of adequate and quality infrastructure is very important for every organisation, as this is necessary to achieve the expected goals.In this context, 'facilities' refers to components or elements that work in the background to support the coordination of work activities and functions, while 'infrastructure' refers to all items used to enable the implementation of work operations that are ongoing or will be carried out.
Without adequate infrastructure, the achievement of goals in an organisation will be difficult or even unable to be realised properly or perfectly (Salam and Rosy, 2022).
Based on the results of research conducted by researchers, it was found that the facilities and infrastructure available at BUM Desa Tanjung Karya are inadequate.This can be seen from the scarcity of work equipment such as computers and printing machines.However, the village has provided facilities in the form of one of the rooms in Tanjungharo balaidesa, this room functions as a secretariat.However, this room is shared with the early childhood education class, so in the morning it is used by the early childhood education class.Another shortcoming is the absence of a storage warehouse for the "odong -odong" and "molen" equipment.
In an effort to overcome this situation, BUM Desa Tanjung Karya has taken steps to improve facilities and infrastructure by compiling a list of necessary needs and compiling an estimate of the costs required for the procurement.This request was then submitted to the Tanjungharjo Village Government as a proposal to fulfil these facilities and infrastructure needs.Although the proposal has been submitted, no response has been received from the village government regarding the request.As a result, the lack of adequate facilities and infrastructure has hindered the progress of the BUM Desa's programmes.

Programme Strategy
The BUM Desa Tanjung Karya programme in Tanjungharjo Village is to conduct economic activities by running existing businesses, but because the rental business is no longer running, the strategy used by BUM Desa Tanjung Karya is to focus on managing the agricultural business unit.This is because the rental business unit is unlikely to be able to operate again.The BUM Desa Tanjung Karya programme has not been able to have a direct impact on the Tanjungharjo Village community, but it has provided benefits to the community by being able to contribute to PAD although it is not large.Then the implications of the BUM Desa Tanjung Karya programme for the community also have a positive impact, by helping the community to obtain agricultural needs easily and affordably.The BUM Desa Tanjung Karya programme of Tanjungharjo Village is to conduct economic activities by running existing businesses, but because the rental business is no longer running, the strategy used by BUM Desa Tanjungkarya is to focus on managing the agricultural business unit.This is because the rental business unit is unlikely to be able to operate again.
The BUM Desa Tanjung Karya programme has not been able to have a direct impact on the Tanjungharjo Village community, but it has provided benefits to the community by being able to contribute to PAD although it is not large.Then the implications of the BUM Desa Tanjung Karya programme for the community also have a positive impact, by helping the community to obtain agricultural needs easily and affordably.
This fits with the programme strategy approach as outlined by Koteen in J. Salusu (2008).This programme strategy focuses on the consequences of implementing a particular programme.Consideration of how a programme is introduced and implemented, as well as the impact it will have on organisational goals, is the main focus of this approach.
What happens to the programme strategy at BUM Desa Tanjung Karya is also in accordance with Valentino Christ Vowell Van Bayu's opinion that a programme is a series of concrete, structured, and coordinated activities with the aim of achieving predetermined targets and objectives.Success in achieving these targets and objectives will contribute to the achievement of the mission, which in turn will support the achievement of an organisation's vision (Bayu, 2021).
The picture above is the result of researcher observations related to the programme strategy carried out by BUM Desa Tanjungkarya.According to the researchers' perspective, BUM Desa Tanjungkarya has made the right decision to focus on running the agricultural shop business and the existing funds are used to develop the agricultural shop business.This is because as seen by the researcher, the moleh rental business cannot be developed due to the condition of the molen which is not in prime condition, while the mobile car rental is still running but does not provide significant benefits.Only the farm shop business is able to contribute PAD to Tanjungharjo Village APB, although not much.This proves that BUM Desa Tanjungkarya is already quite good in terms of programme strategy.

POLICY IMPLICATIONS AND RECOMMENDATIONS
Based on the explanation of the research results above, here are some suggestions from researchers that can be taken to strengthen the management strategy of BUM Desa Tanjung Karya: 1. Strengthening Organisational Strategy Formulation: Ensure that the vision and mission of BUM Desa Tanjung Karya truly represent the aspirations and needs of the people of Tanjungharjo Village.Involving stakeholders, such as the village government, BPD, community leaders, youth leaders, and BUM Desa Tanjung Karya managers in MUSDES, is the right step.Align the vision and mission with the programs or activities implemented, so that every

CONCLUSION
Overall, BUM Desa Tanjung Karya has chosen the right strategy for the sustainability of the organisation.However, there are many shortcomings in the utilisation of its strategy.The Management Strategy of Village-Owned Enterprises to Develop the Community Economy in Tanjungharjo Village, Kapas Sub-district, Bojonegoro Regency, includes a discussion of three aspects of strategy in the management of BUM Desa Tanjung Karya.
The first aspect is the organisational strategy (corporate strategy), which includes the vision and mission of the BUM Desa.This organisational strategy involves the participation of stakeholders such as the village government, BPD, community leaders, and BUM Desa managers in village meetings (MUSDES).The vision of BUM Desa Tanjung Karya aims to improve the economy and welfare of the residents of Tanjungharjo Village through the development of economic businesses and social services to the village community.The mission of BUM Desa Tanjung Karya includes improving the village economy, managing economic potential in the village, increasing the income of residents, and managing the allocation of programme funds to overcome poverty and advance economic businesses in rural areas.To achieve the mission, BUM Desa Tanjung Karya established a rental business unit and shops, although the rental unit experienced obstacles and is no longer operating.This strategy has involved stakeholders and is in accordance with the concept of organisational strategy according to Koteen.
The second aspect is the resource support strategy, which focuses on managing organisational resources.This strategy includes developing human resources, utilising natural resources, managing financial resources, and improving facilities and infrastructure.However, BUM Desa Tanjung Karya has not been optimal in this aspect.Human resource development has not been well implemented because there has been no training for BUM Desa members.Natural resources such as the potential of salak fruit in Tanjungharjo Village have not been optimally utilised.BUM Desa Tanjung Karya's financial resources come from assistance from the kabupaten and village governments, but it does not yet have neat financial bookkeeping and by-laws documents.Facilities and infrastructure are also inadequate, such as a lack of work equipment and storage warehouses.The BUM Desa has submitted a proposal to the village government to procure facilities and infrastructure, but there has been no response.This condition hampers the BUM Desa programme.
The third aspect is the programme strategy, which focuses on the management of BUM Desa Tanjung Karya's business programmes.The programme includes agricultural businesses as the main focus as the rental business is no longer in operation.This programme has not had a large direct impact on the community, but has provided benefits in the form of contributing to Village Original Revenue and helping to obtain agricultural needs easily and affordably.This strategy is in line with Koteen's concept of programme strategy.

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Figure 4.3.Business Unit of BUM Desa Tanjung Karya Village, Kecamatan Kapas, through the development of various economic businesses and improved provision of social services for the villagers.The missions championed by BUM Desa Tanjung Karya include (a) Improving the economic condition of the village; (b) Encouraging community participation in managing economic potential in the village area; (c) Increasing the income of villagers as well as Village Original Revenue; (d) Managing programme funds allocated to the Village with a primary focus on the revolving fund programme, especially for efforts to eradicate poverty and develop the rural economy.
) work, the concept of power focuses on optimising the use of crucial resources within the organisational framework in order to improve an entity's standard of performance.The scope of resources includes productive human assets, available natural values, allocated financial capacity, and facilities and infrastructure that form an important part of the organisational structure.a.Resource DevelopmentSince its establishment, BUM Desa Tanjung Karya has never conducted human resource development activities such as training for BUM Desa members.Based on researcher observations related to resource development, this is because since BUM Desa was established until now there have never been activities to increase the capacity of human resources at BUM Desa Tanjung Karya.In fact, according to the researchers' perspective, increasing the capacity of human resources at BUM Desa Tanjung Karya is very much needed at this time considering the shortcomings of human resources encountered by researchers such as lack of ability to manage business management and lack of administrative knowledge and no good practice in administration.b.Natural ResourcesTanjung Karya BUM Desa has not utilised the natural resources around it, even though Kecamatan Kapas has many salak fruit centre villages.However, in Tanjungharjo Village, the salak potential is only 20% because many salak farmers have switched to rice.

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observations, it was found that a large number of salak trees are located in Wedi Village, Tanjungharjo Village does still have some residents who have salak trees, but they are not used for sale but only for their own consumption and not as many as in Wedi Village.The salak trees in Tanjungharjo Village are not as dense as those in Wedi Village.That is why Tanjungharjo Village cannot be said to have natural resources that support BUM Desa Tanjungkarya's business.However, there are still many rice fields that grow rice and are classified as the majority of around 90%, so according to researchers, if BUM Desa Tanjungkarya chooses to run an agricultural shop, it is appropriate to do so.c.Financial ResourcesThe financial resources of BUM Desa Tanjung Karya come from financial assistance or capital participation from the regency in 2019 and from the village of 10 million.In 2021 the BUM Desa received provincial financial assistance worth IDR 75 million and from the village worth IDR 25 million.While in 2022 there is no capital participation.

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Figure 4.5.Molen Stored in One of the BUM Desa Management Houses assets include human wealth, natural potential, financial wherewithal, and necessary facilities and infrastructure.a) Resource Development According to Mondy and Noe Desimone as described by Effendi (2021), human resource development (HRD) refers to a structured and continuous effort undertaken by an organisation to strengthen the capabilities of individual employees and improve the overall performance of the organisation.This approach is implemented through a series of carefully designed training, education, and development programmes.Based on the results of the research, BUM Desa Tanjung Karya since its establishment until now has never conducted human resource development activities such as training for BUM Desa members.b) Natural Resources The view expressed by Ahmad in the context of Andi Adnan (2019) shows that natural resources include all elements contained in the environment around us, which can be used for various purposes and human needs to improve living standards to become more prosperous.BUM Tanjung Karya Village has not yet utilised the natural resources around it, even though Kecamatan Kapas has many salak fruit centre villages.However, in Tanjungharjo Village, the salak potential is only 20% because many salak farmers have switched to rice.c) Financial Resources According to Delfa and colleagues in Andi Adnan's (2019) framework, financial resources refer to funds or financial aspects used in strategic plans through the utilisation and allocation of funds needed to achieve certain goals.Based on the research results, the financial resources of BUM Desa Tanjung Karya came from financial assistance or capital participation from the regency in 2019 and from the village of 10 million.In 2021 the BUM Desa received provincial financial assistance worth IDR 75 million and from the village worth IDR 25 million.Meanwhile, in 2022 there is no capital participation.