Analisis Pemilihan Prioritas Unit Usaha Sebagai Dasar Penyertaan Modal Yang Proporsional Pada BUMDes Mandiri Arum

Dharmawan, Tedy (2026) Analisis Pemilihan Prioritas Unit Usaha Sebagai Dasar Penyertaan Modal Yang Proporsional Pada BUMDes Mandiri Arum. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

The management of Village-Owned Enterprises (BUMDes) requires the proper prioritization of business units so that capital contributions can be optimally allocated and aligned with the needs of the community. At BUMDes Mandiri Arum, Sumberarum Village, Banyuwangi, capital allocation has not yet been fully based on measurable priorities. A descriptive approach was used with the Analytical Hierarchy Process (AHP) method through a paired comparison questionnaire administered to 10 respondents comprising representatives from the Village Government, the Village Council (BPD), BUMDes managers, and the community. The results of the analysis indicate that the waste management business unit has the highest priority weight of 0.489, followed by HIPPAM at 0.270 and trade at 0.241, with an acceptable level of consistency. These weights serve as the basis for determining the capital contribution proportions for each business unit. The application of the AHP method yields systematic, rational, and measurable results in supporting decision-making and more targeted capital allocation.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDK
Thesis advisorHartanto, SugengNIDN0009029202
Uncontrolled Keywords: Badan Usaha Milik Desa, Analytical Hierarchy Process, Prioritas Unit Usaha, Penyertaan Modal, Proporsionalitas
Subjects: 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi
Divisions: Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir
Depositing User: Tedy Dharmawan
Date Deposited: 30 Apr 2026 06:45
Last Modified: 30 Apr 2026 06:46
URI: https://sipora.polije.ac.id/id/eprint/55728

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