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Village-Owned Enterprises, hereinafter referred to as BUM Des, are village businesses formed/established by the Village Government whose capital ownership and management are carried out by the Village Government and the community. The village business is a type of business in the form of village economic services such as service businesses, distribution of nine basic materials, trade in agricultural products, as well as industry and folk crafts. Village-Owned Enterprises will be better if in the village there are community business units that are the economic ties of the community that are managed in a perceived and accommodated manner to increase community income and original village income (Lutfia, 2021). One of the economic institutions operating in Rural, BUM DESa must have a difference with economic institutions in general. This is intended for the existence and performance of BUM Desa able to make a significant contribution to improving the welfare of villagers. According to Law Number 6 of 2014, BUM Desa is a business entity whose capital is wholly or most of the capital owned by the Village through direct participation derived from the Village's wealth which is separated to manage assets, services, and businesses others for as much as possible the welfare of the village community (Bappenas Working Papers, 2018).
Elrahman et al. (Wed,) studied this question.