Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Jurnal Agrisistem Seri Sosek Dan Penyuluhan Volume 21 Nomor 2.
Desember 2025 DOI: https://doi.
org/10.
52625/j-agr-sosekpenyuluhan.
Anshar et al.
P-ISSN 2089-0036
E-ISSN 2722-1938
DEVELOPMENT STRATEGIES OF VILLAGE-OWNED ENTERPRISES
(BUMDES) TO SUPPORT ECONOMIC RESILIENCE IN TOMBOLO PAO
DISTRICT.
GOWA
Strategi Pengembangan Badan Usaha Milik Desa (BUMDe.
untuk Mendukung Ketahanan Ekonomi di Kecamatan Tombolo Pao.
Gowa Muhammad Anshar1.
Irsyadi Siradjuddin1* Jurusan Teknik Perencanaan Wilayah dan Kota Fakultas Sains dan Teknologi Universitas Islam Negeri (UIN) Alauddin Makassar.
Jl.
Yasin Limpo No.
63 Romangpolong Kec Somba Opu.
Kabupaten Gowa.
Sulawesi Selatan, 92113
ABSTRACT
This study aims to analyze the development classification status of Village-Owned Enterprises (Bumde.
and to develop strategies for Bumdes in supporting regional economic resilience in Tombolo Pao District.
Gowa Regency.
The assessment of Bumdes development is based on Presidential Regulation No.
11 of 2021 concerning Bumdes, covering variables such as institutional framework, regulations.
Bumdes operations, administration, reporting and accountability, capital and assets, and the impact of Bumdes on the A SWOT analysis method was employed to formulate Bumdes development strategies.
The results of the study indicate that the classification status of Bumdes development in the Tombolo Pao District is as follows: Advanced Bumdes in two villages, namely Pao with a score of 89 and Kanrepia with a score Developing Bumdes in four villages, namely Balaromang.
Tonasa.
Mamampang, and Erelembang, with scores of 83, 82, 81, and 77 respectively.
Growing Bumdes are found in two villages.
Tabbinjai and Balassuka, with scores of 74 each.
The strategy for Bumdes to support regional economic resilience in Tombolo Pao is as follows: Advanced Bumdes need to maintain good performance, continue innovating, and expand their business networks.
Developing Bumdes should strengthen governance, improve access to capital, and diversify their business ventures.
Growing Bumdes need to build a strong foundation, develop human resource capacity, and focus on developing profitable businesses.
Keywords: Village-Owned Enterprises.
Economic Resilience.
SWOT Analysis ABSTRAK Penelitian ini bertujuan untuk menganalisis status klasifikasi perkembangan Badan Usaha Milik Desa (BUMDe.
serta merumuskan strategi pengembangan BUMDes dalam mendukung ketahanan ekonomi wilayah di Kecamatan Tombolo Pao.
Kabupaten Gowa.
Penilaian perkembangan BUMDes didasarkan pada Peraturan Presiden Nomor 11 Tahun 2021 tentang BUMDes, yang mencakup variabel kerangka kelembagaan, regulasi, operasional BUMDes, administrasi, pelaporan dan akuntabilitas, permodalan dan aset, serta dampak BUMDes terhadap masyarakat.
Metode analisis Strengths.
Weaknesses.
Opportunity, and Threats (SWOT) digunakan untuk merumuskan strategi pengembangan BUMDes.
Hasil penelitian menunjukkan bahwa status klasifikasi perkembangan BUMDes di Kecamatan Tombolo Pao adalah sebagai berikut: BUMDes Maju terdapat di dua desa, yaitu Desa Pao dengan skor 89 dan Desa Kanrepia dengan BUMDes Berkembang terdapat di empat desa, yaitu Desa Balaromang.
Tonasa.
Mamampang, dan Erelembang, dengan skor masing-masing 83, 82, 81, dan 77.
BUMDes Tumbuh terdapat di dua desa, yaitu Desa Tabbinjai dan Desa Balassuka, dengan skor masing-masing 74.
Strategi BUMDes dalam mendukung ketahanan ekonomi wilayah Tombolo Pao adalah sebagai berikut: BUMDes Maju perlu mempertahankan kinerja yang baik, terus berinovasi, dan memperluas jaringan usaha.
BUMDes Berkembang perlu memperkuat tata kelola, meningkatkan akses permodalan, serta melakukan diversifikasi usaha.
BUMDes Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
Tumbuh perlu membangun fondasi yang kuat, mengembangkan kapasitas sumber daya manusia, dan berfokus pada usaha yang menguntungkan.
Kata Kunci: Badan Usaha Milik Desa.
Ketahanan Ekonomi.
Analisis SWOT @ 2025 Unit Penelitian dan Pengabdian Masyarakat Politeknik Pembangunan Pertanian Gowa Halaman Jurnal, https://ejournal.
polbangtan-gowa.
id/index.
php/J-Agr-Sosekpenyuluhan/article/view/489 Received 18 June 2025 Accepted 15 December 2025 Published Online 31 December 2025 * Email Korespondensi : irsyadi.
siradjuddin@uin-alauddin.
INTRODUCTION
Gowa Regency, particularly in the Tombolo Pao District, is a region with considerable economic However, challenges and dynamics in economic development within this area continue to be a focal point of attention.
In this context, the role of Village-Owned Enterprises (BUMDe.
emerges as a strategic entity in supporting the region's economic resilience.
BPS Gowa .
Tombolo Pao District has a population of 30,296 people, consisting of 8 villagesand 1 urban village.
Economic development in the Tombolo Pao District is closely linked to the role of the villagesector as the primary economic resource.
BUMDes, as an economic instrument at the village level, holds significant potential to become a key driver in improving community welfare.
According to Utami .
, in efforts to boost the local economy, the Tombolo Pao District government encouragesresidents to explore the natural resources available, particularly in agriculture, as 52% of the population relies on farming for their livelihood.
Fitri Awaliyah & Rostwentivaivi .
also noted farming is able to provide benefits to farmers and is feasible to be developed.
Each village has its own unique economic characteristics and dynamics, and Tombolo Pao Village is no exception.
The economic challenges faced by the community here are not uniform.
Factors such as existing infrastructure, market access, and the availability of skilled human resourcesgreatly influence the success of BUMDes in fulfilling its role.
(Barraket.
Eversole.
Luke & Barth, 2.
Therefore, an indepth study is needed to understand the specific challenges and opportunities faced by BUMDes in Tombolo Pao Village (Amir, 2.
BUMDes were established with the aim of running economic enterprisesand providing social value by actively involving village residents as participants in community economic activities.
Furthermore.
Anshar et al.
highlight that one of the strategies for village development is through mapping village potential in terms of social, economic, and environmental aspects.
This research provides a comprehensive overview of the economic dynamics at the village level, particularly the role of BUMDes.
The study results design effective strategies to optimize the role of BUMDes in sustainable and inclusive economic development.
These strategies may encompass various aspects, enabling BUMDes to become a key pillar in efforts to improve village welfare and enhance regional economic resilience.
The research objectives are to analyze the classification status of BUMDes and to develop strategies for BUMDes to support regional economicresilience in Tombolo Pao District.
Gowa Regency.
MATERIALS AND METHODS
The research conducted in 8 villages in Tombolo Pao District.
Gowa Regency, namelyBalassuka Village.
Bolaromang Village.
Erelembang Village.
Kanreapia Village.
Mamampang Village.
Pao Village.
Tabbinjai Village, and Tonasa Village.
The administrative map of the research location can be seen in Figure 2.
The research will be carried out from April to September 2024.
The data analysis used to answer the first research question involves the assessment variablesof BUMDes development (Perpres, 2.
Each indicator in the classification of BUMDes development is weighted as follows: .
Institutional framework, 25%.
Regulation, 10%.
Business, 30%.
Administration.
Reporting, and Accountability, 10%.
Capital and Assets, 15%.
The impact of BUMDes on the community, 10%.
Table 1.
Criteria and Scring System for BUMDes Development Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Scoring Criteria 1 = No organizational structure or management.
Structure exists but inactive.
3 = Structure and management exist but coordination limited.
4 = Active management with clear duties.
5 = Well-established institution with effective coordination and clear SOPs 2 Regulation 1 = No village regulation.
2 = Regulation draft only.
Regulation enacted but poorly implemented.
Regulation implemented with supervision.
Regulation fully implemented and periodically reviewed 3 Business Operation 1 = No active business.
2 = One small-scale business.
= Several businesses with limited results.
4 = Stable multi-sector business.
5 = Profitable, innovative business with expansion potential 4 Administration, 1 = No administrative records.
2 = Incomplete Reporting, and 3 = Simple reporting exists.
4 = Periodic Accountability reports submitted to the village government.
Transparent, audited, and complete reporting system 5 Capital and Assets 1 = Capital < Rp10 million.
2 = Rp10Ae25 million.
Rp25Ae50 million.
4 = Rp50Ae100 million.
5 = > Rp100 million with asset growth and reinvestment 6 Impact on the 1 = No contribution to community welfare.
2 = Minimal Community benefit for few people.
3 = Provides limited jobs or 4 = Contributes to local income and services.
= Significantly improves employment, welfare, and economic circulation Based on the sum of the indicator scores.
BUMDes are grouped into four classifications: .
Basic .
core 25-.
Growing .
core 50-.
Developing .
core 75-.
Advanced .
core above According to Xaverius .
, the classification of villages based on their progressand independence is used as a measure to implement interventions, both in terms of budget allocationand village development policy formulation.
The data analysis used to answer the second research question is the SWOT analysis.
According to apsari & Mutawali .
SWOT analysis (Strengths.
Weaknesses.
Opportunities.
Threat.
is a strategic planning tool used to evaluate internal and externalfactors affecting an initiative or plan, in this case, village economic planning.
The stages of SWOT analysis include a qualitative phase for the strategy matrix and a quantitative phase to determine the best strategy.
Indicator Institutional Framework Anshar et al.
Weight
RESULTS AND DISCUSSION
Classification of Village-Owned Enterprises in Tombolo Pao District The development level of BUMDes can be categorized into four stages: Basic.
Growing.
Developing, and Advanced.
This classification is determined based on assessment scores that reflect the performance and development of BUMDes in each village.
The higher the score achieved, the higher the development level of the BUMDes.
According to (Lestari et al, 2018.
Palisuri.
Karim & Sunarya,2024.
Habiband & Kiswanto, 2.
, improving economic potential provides broader opportunities to utilize community economic opportunities.
The development level of BUMDes in Tombolo Pao District can be classified into four categories:
Basic.
Growing.
Developing, and Advanced.
Each classification has a specific score rangeas an indicator of BUMDes that score between 25-49 are categorized as Basic, while those scoring between 50-74 fall into the Growing category.
BUMDes with scores ranging from 75- 85 are classified as Developing, and those scoring above 86 are categorized as Advanced.
Table2.
Development Status of BUMDes in Tombolo Pao District BUMDes Classification Village Score Basic Growing Developing 1 Pao 2 Kanrepia 3 Balaromang Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Advanced Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Tonasa Mamampang Erelembang Tabbinjai Balassuka Anshar et al.
Based on the Tabel 1.
Tombolo Pao Subdistrict has two villages whose Village-Owned Enterprises (Bumde.
have reached an advanced stage of development.
Pao Village, with a score of 89, and Kanrepia Village, with a score of 88, serve as examples of successful Bumdes management.
This achievement shows that both villages have effectively and efficiently implemented Bumdes management, significantly contributing to the village economy.
According to Ayuningtyas & Wibawani .
advanced Bumdes have succeeded in reducing the communityAos dependence on various aid programs by increasing their capacity to develop entrepreneurship, opening new businessunits that boost income and expand the local Figure 1.
Classification of Bumdes Status in Tombolo Pao Subdistrict In addition to the two villages with advanced Bumdes.
Tombolo Pao Subdistrict also has fiveother villages whose Bumdes are classified as developing.
The villages of Balaromang.
Tonasa.
Mamampang.
Erelembang, and Balassuka have shown good progress in managing their Bumdes.
Although they have not yet reached the advanced category, the development efforts made by these villages deserve recognition.
According to Azmansyah et al.
developing Bumdes can adopt strategies and policies, such as identifying new business opportunities by leveraging regional superiorproducts and product innovation as competitive strengths, including the information systems and technology used.
Pinem et al.
also noted that with the rapid advancement of information technology.
Bumdes have the ability to collect the necessary data and information.
Utilizing spatial-based mapping can serve as an effective decision-making support system.
Two villages in Tombolo Pao Subdistrict.
Tabbinjai Village and Balassuka Village, still haveBumdes at the emerging stage, with both scoring 74.
Although still in the early stages of development,the growth potential of Bumdes in these villages remains promising.
With the right support and guidance, it is expected that the Bumdes in Tabbinjai and Balassuka will grow faster and provide greater benefits to the village communities.
Figure 1 show that, in general.
Tombolo Pao Subdistrict has 2 advanced Bumdes, 4 developing Bumdes, and 2 emerging Bumdes.
Below is the analysis of the classification of Bumdes status in eachvillage within Tombolo Pao Subdistrict.
Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
Pao Village Pao Village has an overall score of 89, with an "Advanced" status.
Table 2 provides further details on the assessment of each parameter used to measure the performance of the Bumdes.
Pao Village's advanced Bumdes status reflects significant development.
With high scores across nearly all assessment aspects, the Bumdes in Pao Village has a strong foundation and the potential to continue growing, benefiting the village community.
Table 3.
Economic Analysis of Pao Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total Pao Village has a strong Bumdes institution, with scores close to the maximum.
This indicates that the Bumdes organizational structure is well-established and has effective management mechanisms.
However, regulations and legal aspects remain a challenge for Pao Village.
The score in this area is still relatively low, indicating that there is a need for improvement in formulating and implementing regulations related to Bumdes management.
The Bumdes enterprises in Pao Village have shown significant progress.
The score indicates that the Bumdes has been able to carry out various business activities contributing to the village economy.
The sustainability aspect of the Bumdes in Pao Village is quite strong, as reflected in the score obtained.
This shows that the Bumdes has taken adequate steps to ensure the continuity of its business.
Pao Village also has a good system for administration, reporting, and accountability.
The score indicates that the Bumdes has been able to manage administrative tasks transparently and effectively.
Capital and Assets of Bumdes still need improvement.
The score obtained is relatively low, indicating that the Bumdes still requires additional capital and assets to further develop its business.
However, the impact of the Bumdes on the village community has been quite significant.
The score reflects that the Bumdes has made a positive contribution to improving the welfare of the community.
Kanrepia Village Kanrepia Village has an overall score of 88, with an "Advanced" status.
Table 3 shows that Kanrepia Village has an excellent Bumdes performance.
This indicates that the Bumdes in Kanrepia Village has achieved significant development and has made a positive contribution to the community.
The Bumdes in Kanrepia Village demonstrates solid performance and great potential for growth and sustainability.
Kanrepia Village has a strong Bumdes institution.
The score obtained is close to the maximum, indicating a well-organized structure and effective management mechanisms.
However, regulations and legal aspects remain a challenge for Kanrepia Village.
The score in this area is still low, suggesting that improvements are needed in the formulation and implementation of regulations related to Bumdes The Bumdes enterprises in Kanrepia Village have been operating quite well.
The score indicates that the Bumdes has successfully carried out various business activities that contribute to the village economy.
The sustainability aspect of the Bumdes in Kanrepia Village is also quite strong.
The score obtained reflects that the Bumdes has taken adequate steps to ensure the sustainability of its business.
Kanrepia Village has a fairly good system of administration, reporting, and accountability.
The score obtained shows that the Bumdes has been able to carry out its administrative duties well and transparently.
However, the capital and assets of the Bumdes still need improvement.
The score in this area is relatively Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
low, indicating that the Bumdes still requires additional capital and assets to further develop its business.
According to Murthi .
Bumdes can be provided with loan assistance to increase business volume and create more jobs The impact of the Bumdes on the village community has been quite significant.
The score reflects that the Bumdes has made a positive contribution to improving the welfare of the community.
Table 4.
Economic Analysis of Kanrepia Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total Balaromang Village Balaromang Village has a total score of 83 and is categorized as a "Developing Village" with a Bumdes.
This score is based on the assessment of several parameters such as institution, regulations and legal aspects.
Bumdes business operations, sustainability, administration, capital, and the impact of the Bumdes on the community.
Tabel 5.
Economic Analysis of Balaromang Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total According to Table 4.
Balaromang Village has a fairly good institutional score, indicating that the structure and management of the Bumdes are functioning well.
However, the score for regulations and legal aspects is still relatively low, indicating the need for improvements in the rules and legal framework related to the Bumdes to ensure that all activities comply with applicable regulations.
The Bumdes business operations and sustainability received relatively high scores, showing that the Bumdes is running its business well and has the potential for sustainable development.
However, the score for capital and assets is still relatively low, indicating that the Bumdes needs to increase its capital and assets to strengthen its business activities.
The score for the Bumdes' impact on the community is also relatively low, suggesting that the contribution of the Bumdes to improving the welfare of the community has not yet been optimal.
According to Siradjuddin et al.
, .
, villages need to have comparative and competitive advantages to achieve sustainable regional development.
Tonasa Village Tonasa Village has an overall score of 82 with a "Developing" status.
This indicates that Tonasa Village has a solid foundation for running its Bumdes, but there are still some aspects that need improvement to achieve optimal results, particularly in the areas of regulations and legal aspects, capital, and the Bumdes business itself.
Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
Table 5 provides a comprehensive overview of the economic condition of Tonasa Village, particularly related to the performance of the Bumdes.
Several key parameters were assessed, including institution, regulations and legal aspects.
Bumdes business operations, sustainability, administration, capital, and the impact of the Bumdes on the community.
Each parameter carries a different weight in the assessment, reflecting the importance of each aspect in the overall evaluation.
Tonasa Village has a fairly strong Bumdes institution, with a score close to the maximum.
This indicates a clear organizational structure and well-functioning management mechanisms.
However, the regulations and legal aspects still need improvement.
The score in this area is relatively low, suggesting that there may be some deficiencies in the formulation and implementation of rules related to Bumdes The Bumdes business in Tonasa Village has been running quite well, as indicated by the score.
This shows that the Bumdes has been able to conduct various business activities that contribute to the village However, the sustainability aspect of the Bumdes in Tonasa Village needs more attention.
The score suggests that the Bumdes has not yet fully managed to run its business in a sustainable manner.
Table 6.
Economic Analysis of Tonasa Village Parameter Value Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Max Value Score Score Assessment Score Total The administration, reporting, and accountability systems are functioning well, although there is still room for improvement.
Capital and assets of the Bumdes still need to be enhanced.
The score in this area remains relatively low, indicating that the Bumdes requires additional capital and assets to grow its business.
The impact of the Bumdes on the village community also needs improvement.
The score reflects that the Bumdes' contribution to improving the welfare of the community has not yet reached its full potential.
Mamampang Village Mamampang Village has a total score of 81 and is categorized as a "Developing Village" with Bumdes.
This score is based on the assessment of several parameters such as institution, regulations and legal aspects.
Bumdes business operations, sustainability, administration, capital, and the impact of Bumdes on the community.
According to Table 6.
Mamampang Village is performing quite well but still has room for This indicates that while the organizational structure and management of the Bumdes are in place, they need further enhancement.
The score for the regulations and legal aspects remains low.
This suggests that improvements are needed in the rules and legal framework related to Bumdes to ensure that all activities comply with applicable regulations.
Table 7.
Economic Analysis of Mamampang Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Max Value Value Score Assessment Score Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Parameter Capital and assets Bumdes impact on village Max Value Value Anshar et al.
Score Assessment Score Score total The Bumdes business operations and sustainability received fairly good scores.
This shows that the Bumdes is running its business well and has the potential for sustainable development.
However, the score for capital and assets is still low, indicating that the Bumdes needs to increase its capital and assets to strengthen its business activities.
The score for the impact of the Bumdes on the community is also low, indicating that the Bumdes' contribution to improving the community's welfare has not yet reached its full Erelembang Village Erelembang Village has a total score of 77 and is categorized as a "Developing Village" with Bumdes.
This score is based on the assessment of several parameters such as institution, regulations and legal aspects.
Bumdes business operations, sustainability, administration, capital, and the impact of Bumdes on the community.
According to Table 7, the institutional score of Erelembang Village is quite good, indicating that the organizational structure and management of the Bumdes are functioning well.
However, the score for regulations and legal aspects remains low.
This suggests that improvements are needed in the rules and legal framework related to the Bumdes to ensure that all activities comply with the applicable regulations.
Table 8.
Economic Analysis of Erelembang Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total The score for Bumdes business operations is relatively low.
This indicates a need for business diversification or improvement in the performance of existing businesses to increase Bumdes income.
The sustainability score is fairly good, showing that the Bumdes has plans and efforts in place to ensure the continuity of its business.
The score for capital and assets is still low, indicating that the Bumdes needs to increase its capital and assets to strengthen its business activities.
Similarly, the score for the Bumdes' impact on the community is also low, suggesting that the Bumdes' contribution to improving community welfare has not yet been Tabbinjai Village Tabbinjai Village has a total score of 74 and is categorized as a "Growing Village" with Bumdes.
This means that the Bumdes in this village has shown positive development but still needs further According to Table 8, the relatively high institutional score of Tabbinjai Village indicates that the organizational structure and management of the Bumdes are functioning well.
However, the score for regulations and legal aspects is low, indicating inconsistencies between Bumdes activities and the applicable This needs to be addressed promptly to avoid legal issues in the future.
Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
Table 9.
Economic Analysis of Tabbinjai Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total The score for the Bumdes business operations parameter is relatively low.
This indicates that the Bumdes needs to expand its range of businesses or improve the efficiency of its existing operations.
The high score for sustainability shows that the Bumdes has a long-term plan and efforts to ensure the continuity of its business.
The score for capital and assets remains low, indicating that the Bumdes needs to seek additional funding sources to strengthen its activities.
The score for the impact of the Bumdes on the community is fairly good, but there is still room for improvement.
Balassuka Village Balassuka Pao Village has a total score of 74 and is categorized as a "Growing Village" with Bumdes.
This means that the Bumdes in this village has shown positive development but still requires further According to Table 9.
Balassuka Village has a fairly strong institution: the high institutional score indicates that the organizational structure and management of the Bumdes are functioning well.
However, the score for regulations and legal aspects remains low, suggesting inconsistencies between Bumdes activities and applicable regulations.
This needs to be addressed promptly to avoid legal issues in the future.
Table 10.
Economic Analysis of Balassuka Village Parameter Institution Rules and legality Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and assets Bumdes impact on village communities Value Max Value Score Score Assessment Score Total 74 The score for the Bumdes business operations parameter is relatively low.
This indicates that Bumdes needs to expand its business types or improve the efficiency of its existing operations.
The high sustainability score shows that Bumdes has a long-term plan and efforts to ensure the continuity of its The score for capital and assets remains low, indicating that Bumdes needs to find additional funding sources to strengthen its activities.
The score for the impact of Bumdes on the community is fairly good, but there is still room for improvement.
According to Iyan et al.
, collaborating with the government and banks is one solution to the issue of capital.
Bumdes Development Strategy for Tombolo Pao Subdistrict Qualitative Stage Based on the classification analysis of Bumdes Tombolo Pao, several strengths (Strength.
can be identified, including strong institutional structures.
Most villages have well-established Bumdes Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
institutions, indicating a solid organizational structure.
Additionally, high sustainability scores are evident.
All villages have achieved maximum sustainability scores, suggesting a long-term commitment to running Bumdes.
Legal compliance and regulations are also met, with all villages fulfilling the necessary legal aspects, demonstrating good governance.
On the other hand, the weaknesses of Bumdes Tombolo Pao include limited capital and assets.
Scores in this area tend to be low, indicating that most Bumdes are still facing challenges in terms of capital.
Moreover, administration, reporting, and accountability require improvement.
While they are relatively good, there is still room for enhancement in terms of transparency and accountability.
Additionally, the impact of Bumdes on the community has not yet been optimized.
The scores in this parameter indicate that Bumdes has not made a significant impact on community welfare.
According to Asbara et al.
, .
Bumdes needs to improve its data collection, administration processes, and collaboration with various Table 11.
Quantitative SWOT Analysis of Bumdes in Tombolo Pao District External Factors Opportunities (O) Threats (T) n Government support n Business competition n Potential local market n Changes in government n Partnerships with other parties n Natural disasters, economic Internal Factors Strenghts (S) SO Strategies ST Strategies n Strong institutional structure o Leverage strong institutional o Use strong institutional n Compliance with regulations structure to expand networks.
structure to face competition.
and legalities o Use sustainability as a selling o Leverage sustainability to n High sustainability o Utilize compliance with o Utilize compliance with regulations and legalities to regulations and legalities to attract investors protect the organization.
Weaknesses (W) WO Strategies WT Strategies n Limited capital and assets o Address limited capital by o Reduce dependence on a n Administration, reporting, and collaborating with the single product.
accountability need o Build a reserve fund.
o Improve administration by o Improve human resource n The impact of BUMDes on the utilizing technology.
community is not yet optimal o Enhance social impact by partnering with NonGovernmental Organizations (NGO.
Furthermore, the opportunities for Bumdes Tombolo Pao include the potential for business By identifying key products or services.
Bumdes can increase its income and contributions to the village.
Government support is also an opportunity, as the government frequently provides programs and assistance for the development of Bumdes, which villages can leverage.
Additionally, partnerships with other entities can be formed.
Bumdes can collaborate with cooperatives.
MSMEs, or private companies to expand their networks and enhance their capacity.
According to Ayuningtyas & Wibawani .
, svillages are considered the backbone of Indonesia's development and play a crucial role in the national development The final factor, which is the threat to Bumdes in Tombolo Pao, includes business competition.
BUMDes must compete with other businesses, both from the formal and informal sectors.
Additionally, changes in government policies: Policy changes can impact the operational aspects of BUMDes.
Other external factors, such as natural disasters, economic shifts, or unstable social conditions, may also threaten the sustainability of BUMDes.
Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
A simpler summary can be seen in Table 10.
According to Fatkhunnajah & Ghani .
, to achieve this condition, strategic and tactical steps are needed to integrate potential, market needs, and institutional design planning.
paying attention to local potential and government policy support at the supravillage level.
The SO (Strength-Opportunit.
strategy that can be applied by Bumdes Tombolo Pao is to leverage strengths to seize opportunities.
This strategy focuses on how BUMDes can use its internal strengths to take advantage of existing opportunities.
The strategies are as follows:
Leverage Strong Institutions to Expand Networks: Collaborate with other village institutions to develop new products or services, such as agricultural cooperatives or tourism groups.
According to Kaharuddin et al.
that the failure of tourism development in a region is often caused by the lack of comprehensive data and information on agroecology, particularly land resources.
Use Sustainability as a Selling Point: Promote BUMDes products as sustainable and eco-friendly, attracting environmentally-conscious consumers.
Utilize Compliance with Regulations and Legalities to Attract Investors: Show potential investors that BUMDes has good governance and minimizes investment risks.
The ST (Strength-Threa.
strategy that can be applied by Bumdes Tombolo Pao is to use strengths to counter threats.
This strategy focuses on how BUMDes can use its internal strengths to reduce the impact of external threats.
The strategies are as follows:
Leverage Strong Institutions to Face Competition: Form a consortium with other BUMDes to face competition from large companies.
Use Sustainability to Differentiate: Build a strong and unique brand so that BUMDes cannot easily be replaced by competitors.
Ensure Compliance with Regulations and Legalities to Protect Itself: Ensure that all BUMDes activities comply with existing regulations to avoid legal issues.
The WO (Weakness-Opportunit.
strategy that can be applied by Bumdes Tombolo Pao is to overcome weaknesses by leveraging opportunities.
This strategy focuses on how BUMDes can address its internal weaknesses by taking advantage of available opportunities.
The strategies are as follows:
Overcome Limited Capital by Collaborating with the Government: Submit proposals to the government for capital assistance or subsidized financing programs.
Improve Administration by Utilizing Technology: Use accounting and management software to increase efficiency and transparency in BUMDes management.
Increase Social Impact by Collaborating with Non-Governmental Organizations (NGO.
: Partner with NGOs to carry out community empowerment programs.
The WT (Weakness-Threa.
strategy that can be applied by Bumdes Tombolo Pao is to minimize weaknesses and avoid threats.
This is a defensive strategy aimed at reducing the impact of external threats and addressing internal weaknesses.
The strategies are as follows:
Reduce Dependence on One Type of Product: Diversify products or services to reduce the risk if demand for a particular product declines.
Build a Reserve Fund: Set aside a portion of profits to create a reserve fund that can be used to face emergency situations, such as natural disasters or economic changes.
Improve Human Resource Quality: Provide training and development for BUMDes employees to enhance competence and productivity.
Quantitative Stage IFAS (Internal Factor Analysis Summar.
is used to evaluate the internal factors that affect the performance of BUMDes.
In this case, the internal factors that have been assessed include the strengths and weaknesses of BUMDes.
The total IFAS score reflects the overall internal strength of BUMDes.
A score of 3.
3 indicates that BUMDes generally has considerable strength, particularly in terms of institutional structure, regulations, and sustainability.
The strong institutional foundation and commitment to sustainability provide a solid base for BUMDes' development.
However, areas that need improvement include capital, administration, and social impact.
These areas require greater attention.
Table 12.
Internal Factor Analysis (IFAS) of Bumdes in Tombolo Pao District Internal Factors Weight Rating Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Score Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Institutional structure Regulations and Legalities Bumdes Business Sustainability Administration.
Reporting, and Accountability Capital and Assets Bumdes' Impact on the Village Community 4 .
ery stron.
ery stron.
Anshar et al.
Score Total EFAS (External Factor Analysis Summar.
is used to evaluate external factors that influence the performance of BUMDes.
In this case, the external factors to consider include the opportunities and threats faced by BUMDes.
Table 13.
External Factor Analysis (EFAS) of Bumdes in Tombolo Pao District External Factors Weight Rating Score Government Support 4 (Stron.
Local Market Potential 3 .
Business Competition 3 .
Changes in Government Policy 3 .
Natural Disasters 3 .
Economic Changes 3 .
Score Total The total EFAS score reflects the external environment faced by Bumdes.
A score of 3.
2 indicates that BUMDes operates in a fairly challenging external environment but still has opportunities for growth.
Government support and the potential local market provide opportunities that BUMDes can leverage for Meanwhile, threats include business competition, changes in government policies, and other external factors such as natural disasters and economic shifts.
These threats should be closely monitored by Bumdes.
According to Yudiarno et al.
, .
, in maximizing marketing potential, strategies must be oriented towards achieving customer satisfaction and a broader target market.
Based on the IFAS and EFAS analysis, it can be concluded that Bumdes has the potential to grow However, efforts must be made to improve capital, administration, and the social impact of Bumdes while anticipating changes in the external environment.
According to Pradini .
Bumdes should take advantage of the large market potential by developing business units.
Comparison of Bumdes Performance: Advanced.
Developing, and Growing To identify the key factors that distinguish Bumdes' performance, a combination of Bumdes development classification analysis and SWOT analysis was used.
The following are the main distinguishing factors:
Institutional Structure and Governance A Advanced BUMDes: Has a clear organizational structure, a strong internal control system, and good governance.
The managers of BUMDes generally have high competence and experience.
This strong institutional framework enables BUMDes to play an active role in coordinating with the village government in planning and implementing development programs.
Developing BUMDes: The organizational structure is fairly good but still needs improvement in internal control systems and human resource capacity building.
This condition supports village development, although still limited to basic service and business activities.
Growing BUMDes: The organizational structure is still simple, often lacking an adequate internal control system, and the managers are still in the learning phase.
As a result, the contribution of BUMDes to village governance and development programs remains minimal.
Capital and Finance A Advanced BUMDes: Has good access to funding sources, both internal and external.
Financial reports are prepared regularly and accurately.
This financial stability allows them to reinvest profits in community-based development projects such as infrastructure and social programs.
Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
Developing BUMDes: Faces challenges with capital but has started making efforts to increase Financial reporting still needs improvement.
The reinvestment of profits is beginning to be directed to small-scale community empowerment projects.
Growing BUMDes: Heavily dependent on limited initial capital.
Financial reports are not yet systematically prepared.
Consequently, their contribution to local development is still focused on sustaining business operations.
Innovation and Business Development A Advanced BUMDes: Always strives to develop new products or services and innovates in production processes.
These innovations create multiplier effects that strengthen the local economy and open up employment opportunities.
Developing BUMDes: Has begun diversifying businesses but has not consistently pursued This moderate innovation supports gradual improvement in the local economy.
Growing BUMDes: Focuses on expanding existing businesses and has not yet engaged in significant diversification or innovation.
Therefore, its role in driving the village economy remains Partnerships and Networking A Advanced BUMDes: Has an extensive network with various parties, such as the government, financial institutions, and other business actors.
Through these partnerships.
BUMDes become a bridge between the village and external stakeholders, enhancing resource mobilization for A Developing BUMDes: Has started building partnerships but has not yet optimized them.
Partnerships contribute moderately to the implementation of collaborative projects in the village.
Growing BUMDes: Just beginning to establish networks, primarily with the village government.
Hence, the external support for village development through BUMDes is still limited.
Impact of BUMDes on the Community A Advanced BUMDes: Contributes significantly to improving community welfare, such as job creation, increasing community income, and developing village infrastructure.
This directly supports sustainable village development and strengthens economic resilience.
Developing BUMDes: Has begun to have a positive impact, but it is not yet widespread.
Their role supports partial community development, especially in economic empowerment.
Growing BUMDes: The impact on the community is still limited, primarily on a small scale.
Most activities still focus on maintaining basic operations rather than contributing to broader village development goals.
Based on this analysis, the recommended development strategies for Bumdes to enhance regional economic resilience can be summarized as follows: Advanced Bumdes should maintain their good performance, continue innovating, and expand their business networks.
Developing Bumdes need to strengthen governance, improve access to capital, and diversify businesses.
Meanwhile.
Growing Bumdes should focus on building a strong foundation, developing human resource capacity, and focusing on profitable business development.
These strategic directions align with efforts to integrate BUMDes development with sustainable village development planning.
According to Iskandar et al.
, .
BUMDes must differentiate themselves from other economic institutions so that their presence and performance can contribute significantly to improving village residents' welfare.
Supardi & Budiwitjaksono .
, state that the success of BUMDes management strategies is measured by the ability to manage funds and assets.
Siradjuddin, .
suggests that strategies for village development include developing potential sectors such as agriculture, which supports agro-industrial areas.
Furthermore.
Siswanto et al.
, .
emphasize that the existence of BUMDes business units will provide insight to the community and encourage the growth of the village economy, thereby advancing businesses through BUMDes' capital.
CONCLUSIONS
The classification status of Bumdes development in the Tombolo Pao District is as follows: Advanced Bumdes in two villages, namely Pao with a score of 89 and Kanrepia with a score of 88.
Developing Bumdes in four villages, namely Balaromang.
Tonasa.
Mamampang, and Erelembang, with scores of 83, 82, 81, and 77 respectively.
Growing Bumdes are found in two villages.
Tabbinjai and Balassuka, with scores of 74 Diterbitkan oleh.
Unit Penelitian dan Pengabdian Masyarakat.
Politeknik Pembangunan Pertanian Gowa Jurnal Agrisistem : Sosek dan Penyuluhan.
Volume 21 Nomor 2.
Desember 2025 Anshar et al.
The strategy for Bumdes to support regional economic resilience in Tombolo Pao is as follows:
Advanced Bumdes need to maintain good performance, continue innovating, and expand their business Developing Bumdes should strengthen governance, improve access to capital, and diversify their business ventures.
Growing Bumdes need to build a strong foundation, develop human resource capacity, and focus on developing profitable businesses.
REFERENCES