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One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good).

One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good). ; Salah satu upaya untuk memperoleh dan meningkatkan pendapatan desa adalah dengan menjalankan usaha melalui Badan Usaha Milik Desa (BUMDes). Diperlukan kebijakan pemanfaatan sumber daya desa dalam mendirikan BUMDes. Pemerintah Kabupaten Musi Rawas telah membuat kebijakan yaitu Peraturan Daerah Kabupaten Musi Rawas Nomor 10 Tahun 2013 tentang Pedoman Tata Cara Pembentukan dan Pengelolaan Badan Usaha Milik Desa (BUMDes). Desa-desa di Kabupaten Musi Rawas telah menerapkan peraturan ini. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan peraturan daerah ini. Metode penelitian ini adalah deskriptif kuantitatif yang terdiri dari sampel survei dan indikator analisis deskriptif yang dihasilkan dari sampel survei. Populasi dalam penelitian ini adalah 174 Badan Usaha Milik Desa (BUMDes) di Kabupaten Musi Rawas. Sedangkan sampel sebanyak 64 BUMDes yang diambil dengan mengacu pada rumus Slovin. Ada data primer dan data sekunder. Data primer terutama berasal dari kuesioner dan observasi lapangan. Sedangkan data sekunder bersumber dari dokumen, seperti arsip dan laporan. Data dianalisis dengan teknik deskriptif. Teknik deskriptif dilakukan dengan cara menampilkan data, menilainya, menyampaikan argumentasi, mengutip teori untuk pembenaran dan konfirmasi, dan menyimpulkan. Implementasi Peraturan Daerah tentang Pedoman Tata Cara Pembentukan dan Pengelolaan Badan Usaha Milik Desa (BUMDes) berjalan sukses. Hal ini terlihat dari beberapa indikator, mengacu pada Ripley & Franklin (1986), yaitu: 1) Adanya kepatuhan pelaksana kebijakan terhadap isi peraturan daerah. Tingkat kepatuhan tergolong tinggi dan berada pada kategori baik. 2) Pembentukan dan pengelolaan BUMDes (kelancaran fungsi rutin) juga tinggi dan tergolong baik, dan 3) Kinerja kepengurusan BUMDes juga baik. Dampak implementasi kebijakan (Peraturan Daerah Kabupaten Musi Rawas) adalah positif (baik).