PENERAPAN PASAL 4 PERATURAN PEMERINTAH NOMOR 11 TAHUN 2021 TENTANG PENGELOLAAN BADAN USAHA MILIK DESA PERSPEKTIF FIQH SIYASAH MALIYAH

(Studi Di Desa Dundangan Kecamatan Pangkalan Kuras Kabupaten Pelalawan)

Abstrak

Penelitian ini menganalisis penerapan Pasal 4 Peraturan Pemerintah Nomor 11 Tahun 2021 tentang pengelolaan Badan Usaha Milik Desa (BUMDes) di Desa Dundangan, Kecamatan Pangkalan Kuras, Kabupaten Pelalawan, serta meninjau implementasinya dari perspektif Fiqh Siyasah Maliyah. pendekatan kualitatif dengan analisis fungsi manajemen Fory A. Naway (perencanaan, pengorganisasian, pelaksanaan, dan evaluasi), data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan BUMDes Sari Madu telah menerapkan prinsip-prinsip dalam Pasal 4 PP No. 11/2021, seperti profesionalitas, keterbukaan, partisipasi, pemanfaatan sumber daya lokal, dan keberlanjutan, meskipun masih terdapat kendala dalam kompetensi SDM, koordinasi unit usaha, dan transparansi pelaporan. Dari sudut pandang Fiqh Siyasah Maliyah, pengelolaan BUMDes belum sepenuhnya memenuhi prinsip keadilan, kemaslahatan, dan akuntabilitas syariah, terutama dalam hal distribusi manfaat yang merata dan partisipasi masyarakat yang inklusif. Penelitian ini merekomendasikan peningkatan kapasitas pengelola, penguatan transparansi, dan pendekatan berbasis syariah untuk mewujudkan tata kelola BUMDes yang lebih adil, profesional, dan berkelanjutan.

This study analyzes the implementation of Article 4 of Government Regulation Number 11 of 2021 concerning the management of Village-Owned Enterprises (BUMDes) in Dundangan Village, Pangkalan Kuras District, Pelalawan Regency, and reviews its implementation from the perspective of Fiqh Siyasah Maliyah. qualitative approach with Fory A. Naway's management function analysis (planning, organizing, implementing, and evaluating), data was collected through interviews, observations, and documentation studies. The results of the study indicate that the management of BUMDes Sari Madu has implemented the principles in Article 4 of PP No. 11/2021, such as professionalism, openness, participation, utilization of local resources, and sustainability, although there are still obstacles in HR competence, business unit coordination, and reporting transparency. From the perspective of Fiqh Siyasah Maliyah, the management of BUMDes has not fully fulfilled the principles of justice, welfare, and sharia accountability, especially in terms of equitable distribution of benefits and inclusive community participation. This study recommends increasing the capacity of managers, strengthening transparency, and a sharia-based approach to realize fairer, more professional, and more sustainable BUMDes governance.