Analisis Etika Bisnis Islam dalam Tata Kelola Digitalisasi di Badan Usaha Milik Desa (BUMDes) Pada Era Society 5.0

This research aims to analyze the ethics of digitalization governance at Trijaya Village-Owned Enterprises (BUMDes) in the Society 5.0 era. The research used a qualitative approach with field research methods carried out in Wadeng Village, Sidayu District, Gresik Regency. Data collection techniques were carried out through interviews and documentation with informants from the Village Head, Head of BUMDes, and BUMDes Treasurer. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The research results show that the digitalization governance of BUMDes Trijaya has not been running optimally. The main problem found was the low quality of human resources (HR) in operating the digital system, so that recording transactions and financial reports was still done manually. This condition causes low transparency, accountability and effectiveness of BUMDes financial management. Apart from that, managers who hold other jobs also cause less than optimal professionalism and focus in managing village businesses.