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At the end of each fiscal year, the Operational Management of BUM Desa is mandated to formulate a comprehensive plan for the following year. This document serves as the primary reference for all programs and activities to be executed during the current budget cycle. This requirement is strictly governed by Government Regulation (PP) Number 11 of 2021 and Ministry of Villages Regulation (Permendesa PDTT) Number 3 of 2021.
A legally sound Work Plan must cover business strategies, financial projections, and partnership roadmaps. Most importantly, this plan must be officially approved and ratified by the Supervisory Board (Dewan Pengawas) and the Advisory Board (Dewan Penasehat) to ensure that the enterprise’s direction is aligned with village interests and not merely unilateral decisions by the management.
Mandatory Components of the BUM Desa Work Plan
To meet the certification standards of the Ministry of Law and Human Rights (Kemenkumham), the Work Plan should include the following essential sections:
- Ratification Sheet: Official signatures from the Director, Supervisor, and Advisor.
- Vision and Mission: Clear long-term and short-term objectives for the enterprise.
- Capital Injection (Penyertaan Modal): Details of village equity and any proposed additional funding.
- Business Condition: An analysis of current business units, market position, and operational health.
- Cooperation Plans: Proposed partnerships with third parties or other villages.
- Financial Analysis: Projected balance sheets, income statements, and break-even points.
- Miscellaneous: Risk management plans and social impact assessments.
The Participatory Drafting Mechanism
The formulation of this document follows a participatory planning mechanism. It is not created in isolation; rather, it is the result of extensive discussions, feedback, and critiques from all internal stakeholders of the BUM Desa. This ensures that the plan is realistic, achievable, and transparent.
Note: While this document serves as the operational roadmap for the year, it is not rigid. Amendments can be made if market conditions shift, provided that any changes are formally approved by the Supervisory and Advisory Boards through the proper legal mechanisms.
Strategic Impact for 2025
Having a professional and “Kemenkumham-ready” Work Plan provides the BUM Desa with several advantages:
- Operational Clarity: Management has a clear set of KPIs to achieve throughout the year.
- Investor Confidence: Banks and third-party partners are more likely to collaborate with a village enterprise that demonstrates structured planning.
- Audit Security: A ratified plan protects managers from administrative disputes during annual village assemblies (Musdes Laporan Tahunan).
