Analysis of Village-Owned Enterprises (BUMDes) Development Strategy in Increasing Village Own-source Revenue in Bantimurung, Maros Regency

national development that pays great attention to village development (Putra, et al, 2013). Abstract. This article explains the development of Village Owned Enterprises (BUMDes) in increasing original villagel income during the pandemic covid-19, which hurts the socio economic antisocialeconomicall communities. The research location at BUMDes in Kecamatan Bantimurung, Kabupaten Maros, uses survey research method with descriptive analysis approach using SWOT analysis technique. The selection of respondents was carried out by purposive sampling of 36 respondents using the proportional random sampling technique. The research data consisted of primary and secondary data regarding the conditions, and internal and external factors of BUMDes in Bantimurung. Data was collected using interview techniques with research instruments in the form of questionnaires. Based on the results of the study, it shows that BUMDes in Bantimurung is not yet fully optimal but can contribute to village the own-source revenue with business units owned and the lack of facilities and supervision from the sub-district government, so that the BUMDes strategy that can be applied is the growth and build strategy, it can be recommended that the development of BUMDes need support from the government through regulations, capital assistance and accompaniment. In addition, by carrying out good strategic planning for the development of BUMDes, in-depth observations and mapping of the local economic potential of villages, choosing business development, and expanding the network of cooperation partners and optimizing the role of cooperation partners and the community to jointly encourage the development of BUMDes products, strengthen markets and training for BUMDes managers on an ongoing basis.


INTRODUCTION
Various macroeconomic policies that are attempted to simultaneously encourage performance improvement in the real and monetary sectors must continue to be developed. The indicator that is often used to evaluate the results of economic development in a region is the been implemented to strengthen community income in the village, but the results have not been satisfactory. The most dominant factor causing the lack of success of these programs is the creativity and innovation power of rural communities in managing and running economic machines in rural areas (Diartho, 2017).
The village economic development strategy through BUMDes is one solution to overcome the economic impact of the pandemic covid-19 as a representation of the village government which must be present in these difficult times. To make a maximum contribution to efforts to overcome various problems that arise in villages due to the pandemic covid-19, BUMDes needs to consolidate institutions, reflect on circumstances and carry out the organizational transformation, orienta,tion and existence. Supported with village regulation contained in the law is to explain that BUMDes is formed by the Village Government to utilize all economic potential, as well as the potential of natural resources and human resources in order to improve the welfare of the Village community (Article 87 paragraph 1 of the Village Law).
The establishment of BUMDes is intended not only to become a driving force for the wheels of the village economy but also as a source of village income. For this reason, village financial management must be handled professionally, so that both goals can be achieved (Soleh, Chabib and Heru Rochmansyah, 2014). With the village authority, BUMDes development strategy in order to be able to develop businesses during the Covid-19 pandemic needs to innovate and utilize technology, strengthen business capital, procure facilities and infrastructure, and strengthen human resource capacity both in managerial aspects, information technology and the ability to carry out business activities. negotiations, namely by involving various elements of the village community consisting of community leaders, religious leaders, traditional stakeholders, heads of RT/RW, heads of community organizations, heads of women's organizations, NGOs and others (Nurcholis, 2011). The existence of BUMDes has a contribution to increase village income and fulfill basic village needs. The role of BUMDes is seen in the source of funds for increasing income, community needs that must be felt by the community as a whole (Ramadana, et al, 2013). Independent village development that does not only depend on the budget and assistance.
Maros is one of the regencies in South Sulawesi Province that has established and runs Village Owned Enterprises (BUMDes) which is regulated in regional regulation (Perda) No 9 which are engaged in agriculture-based businesses are still experiencing problems in running and developing their business and also providing savings and loan services in order to make it easier for the community to carry out their daily activities and meet their needs.
Facing slow economic growth situation, it is necessary to apply development strategies, SWOT analysis is one of the analytical methods that can be used to formulate alternative strategies based on internal and external conditions (Rangkuti, 2018). By using SWOT analysis, several alternative strategies will be obtained that have interrelationships between alternatives.
By using SWOT analysis, several alternative strategies will be obtained that have interrelationships between alternatives. A good fit will maximize the strengths and opportunities of the organization and minimize weaknesses and threats. If applied accurately, this simple assumption has profound and profound implications for the design of a successful strategy (Pearce and Robinson, 2011). Sidoarjo. According to him, social capital is a very important aspect in organizational development activities because it has a close relationship with the community. Then, in Filya's research (2018) in Bojonegoro it was stated that optimization by increasing the competence of BUMDes human resources, either with certain skill requirements during recruitment or through training.
Furthermore, according to Sumiati (2017), the decrease in village income will be followed by a decrease in village spending so that the village cannot meet village needs. Similarly, according to Latjandu & Lintong (2021) that the village income and expenditure budget is an important element in determining the realization of good village government. The results of these studies serve as a guide for the author in conducting this research. However, the difference from previous research in this study lies in the focus of the BUMDEs development strategy in increasing village original income during the pandemic covid-19 that is currently happening in the sub-district.
By optimizing the role of BUMDes in local government, the right strategy is needed during this pandemic covid-19 by being able to combine internal and external factors from the BUMDes itself. This research is important because the development of BUMDes has a significant role in increasing village original income in Kecamatan Bantimurung. Based on this, this study aims to determine the appropriate alternative strategic planning for the development of Village Owned Enterprises (BUMDes) in increasing village original income in Kecamatan Bantimurung by using SWOT analysis.

This research was conducted in Bantimurung, Maros in six villages, namely Tukamasea
Village, Mangeloreng Village, Minasa Baji Village, Baruga Village, Mattoangin Village, and Alatengae Village which were selected by purposive sampling where in that area there were BUMDes. Respondents in the study were BUMDes managers, BUMDes members, and the surrounding community. Information was obtained using a questionnaire. The selection of respondents was carried out by purposive sampling of 36 respondents who were taken using the proportional random sampling technique. The method used in this study is a survey research method with a descriptive analysis approach to obtain clear information on a particular problem in a study (Raharjo, 2010). The research data consisted of primary and secondary data regarding the conditions and internal and external factors of BUMDes in Bantimurung, Maros. Data was collected using interview techniques with research instruments in the form of questionnaires. The instrument validity test was carried out using the Pearson Product Moment correlation technique, and for the reliability test, the Cronbach's Alpha formula was used. The collected data is then analyzed using SWOT (strength, weakness, opportunity, threats) analysis techniques, namely the systematic identification of various factors to formulate company strategy. This analysis is based on the logic of maximizing strengths and taking advantage of opportunities, but at the same time minimizing weaknesses and avoiding threats to formulate strategies (Rangkuti, 2015).

RESULTS AND DISCUSSION
In the implementation of village development, it must be supported by strong village income. Therefore, villages need Village-Owned Enterprises (BUMDES) so that the village will be able to increase village income. BUMDes in Bantimurung District have only been established around 5 BUMDes, 3 developing and 2 less developed, so far there has been no standardization of BUMDes categorization that is developed and underdeveloped the categorization is only based on the number of assets and capital owned increases or decreases, of all existing BUMDes in dire need of development. BUMDes is important considering that it can become a pillar of village economic growth, the Bantimurung District Government should have a strategic plan that focuses on developing BUMDes. The strategic planning will later develop into a system that is left to be run by the village government. It includes policies, assistance, and capital assistance for BUMDes.
Analysis of internal and external factors was carried out by knowing the factors inside and outside BUMDes in Bantimurung that could affect the development of BUMDes in increasing village original income. Internal factor analysis is used to analyze internal factors which will certainly affect the development of BUMDes in increasing village original income in Bantimurung.
These internal factors can be identified as strengths and weaknesses for the development of BUMDes in increasing village original income, while external factor analysis is carried out by looking at factors outside the Bantimurung BUMDes to identify and evaluate trends that are out of control. This analysis focuses on finding the key factors that become opportunities and threats for the development of BUMDes in Bantimurung, making it easier to determine strategies to seize opportunities and avoid threats.

Identification of internal factors that influence the development of Village Owned
Enterprises (BUMDes) in increasing village original income in Bantimurung, Maros, then evaluate these factors both from the strengths and weaknesses that exist using the IFE Matrix. Based on the evaluation carried out, the results of the weights, ratings and weighting values are obtained which can be seen in Table 1.
Based on Table 1, it refers to six key strength factors that BUMDes have in supporting the development of BUMDes in increasing village original income in Bantimurung. These strength factors include the availability of local economic resources, management management, social entrepreneurship, profitable investment potential, institutional structure, and legality. Of these six factors, the availability of economic resources is a key factor in the strength of BUMDes which has the highest score of 0.333 with a rating of 4. This shows that the availability of economic resources is the most influential strength factor in supporting efforts to develop BUMDes, to increase people's income and income. each region, of course, seeks to explore the potentials of local resource-based economic development. For areas that are rich in potential economic resources, it will be easier to create superior economic products, but for marginal areas, both in terms of limited physical conditions and human resources, the effort to explore superior economic potential is a job that requires hard work, creativity. and support from all parties, both from the government, the community, and the business world.
There are seven key elements of weakness factors that affect the development of BUMDes including supporting institutions, quality of human resources, financial administration systems, experts, low creativity/innovation, market information, and availability of capital. The availability of capital is the main weakness that has the greatest influence on the development of BUMDes. This is indicated by the score obtained from the IFE matrix of 0.154 with a rating value of 2. According to Tambunan (2003), the weak capital owned by BUMDes has a negative impact on the sustainability and development of BUMDes. The existence of a limited amount of capital will make it difficult for BUMDes to develop business. Thus, it is necessary to have capital resources that can support both private capital institutions and government capital institutions that can ensure the sustainability of BUMDes. In its implementation, local government support is also needed.

Industrial External Environment Evaluation Results
The identification carried out on the BUMDes external environment shows that there are several influential factors consisting of opportunities and threats. These factors are then evaluated using Matrix External Factor Evaluation (EFE). By evaluating these factors, the right strategy can be determined in developing BUMDes. The results of the EFE calculation can be seen in Table 2.
Based on the identification of external factors, it is known that there are seven strategic opportunity factors that influence the development of BUMDes, namely having market potential, local government support, development of science and technology, needing funds for the development of local economic resources, establishing cooperation with business partners, business marketing online based, contribution to PAD. Of the seven strategic opportunity factors, market potential is an external factor that has the highest score of 0.088 with a rating of 4. This shows that market potential and local government support are very influential opportunity factors and can be utilized very well by BUMDes. The market potential owned by BUMDes in Bantimurung is that Tukamasea is a tourist destination area. By taking advantage of good market potential opportunities, it will be able to survive in global competition and encourage development. The large market potential possessed by industry is an opportunity for industry players to be able to carry out good management of their industry. Thus, various efforts to develop and improve the quality and quantity of production will automatically increase. In the strategic threat factor, there are six threat factors that are felt to be hampering the BUMDes development process, including product price fluctuations, there are competitors with the same type of business, management performance, government regulations, structural shifts, and technology use. Of the six factors, the lack of technology use is a threat factor that is felt to be very influential on the development of BUMDes. This is in accordance with the score on the EFE matrix of 0.133.

IE Matrix Analysis
Chart 1 shows that BUMDes in Bantimurung have development potential. In this condition, internal and external factors are more profitable and have the opportunity to develop.
This position will determine the strategy of BUMDes to be developed through the selection of alternative strategies which are determined through the calculation of the SWOT matrix afterward.
Based on this position, it can be determined that the current position of BUMDes is in cell II.

SWOT Matrix Analysis
Based on the results of the SWOT matrix analysis on BUMDes, four alternative strategies were obtained from each one S-O strategy, S-T strategy, W-O strategy and W-T strategy. The results of the SWOT matrix analysis on BUMDes in Bantimurung can be seen in Table 3. This matrix can form four cells of possible strategic alternatives in BUMDes, Bantimurung, namely cooperating with other partners will provide strong support for the performance of BUMDes. By optimizing the function of regional entrepreneurship institutions to support the potential efforts of local economic resources. According to Syahza et al (2018), a business opportunity will be a source of income that provides additional income to the community if it is able to capture business opportunities that have the potential to be developed into a real business activity. Thus, the community's ability to optimize opportunities will be influenced by the community's ability to capture the opportunities themselves.
In addition, it is necessary to build cooperative partners that involve the economic institutions of rural communities. These partners include Village Owned Enterprises (BUMDes), credit institutions, farmer entrepreneurs, and micro, small and medium enterprises (MSMEs).
According to Saparita et al (2019), the rural economy will develop quickly if it is juxtaposed with the BUMDes program, especially the village's superior products. Furthermore, Basuki (2020), the role of MSMEs is very large in increasing people's income, especially in rural areas. MSMEs should partner with BUMDes to accelerate the rural economy.
Research conducted by Pradini (2020) shows the same thing where the position of BUMDes describes BUMDes Surya Sejahtera based on a very good and strong position in the internal environment and the external environment of BUMDes Surya Sejahtera tends to the SO strategy. This is because from observations of the internal and external environment, BUMDes Surya Sejahtera has many strengths and many opportunities. Research conducted by Efendi IFE EFE (2019) revealed that for the development of BUMDes, what needs to be done or the strategy used is to overcome the obstacles experienced by BUMDes during its implementation.

Source: Primary Data Collenge
The development of BUMDes is very much needed by the community in the sub-district.
BUMdes can function as an institution that is able to help increase the village original income.
Certainly, the local government has a major role in ensuring the implementation of various alternative strategies to overcome the threats and weaknesses of BUMDes. Management of partner cooperation and venture capital is one of the efforts that can be made in facilitating and streamlining development activities by BUMDes. Another alternative that can be applied in efforts to develop BUMDes is by establishing a market information service center and providing expert resources. The provision of market information service centers has the function of providing various information to business actors. Expert resources play a role in developing BUMDes to become a professional business entity so that they can become a driving force for the village economy. With the information that can be provided including business opportunities, technology and market information, the efforts to develop BUMDes can be conceptualized and managed properly. Of course, technology development is not the right strategy to implement in BUMDes conditions that do not have experts in the field.

CONCLUSIONS
The conclusion is obtained from the facts when collecting data that has been processed and analyzed by internal and external factors of BUMDes, it can be said that BUMDes in Kecamatan Bantimurung is said to be not fully optimal un the midst the pandemic covid-19, this is because there are still deficiencies for security in business units and insufficient funding to carry out operational activities of business units, so activities to support facilities and infrastructure cannot run effectively, then the priority strategies that can be applied in the development of BUMDes are the development of new businesses, passively socializing and involving the active role of the community, building partnerships, and improving the quality of human resources by recruiting management according to competence and prioritizing capital management to fulfill productive resources. It is known that the BUMDes strategy that can be applied is the growth and build strategy.
It can be recommended several suggestions that can be taken into consideration, namely the sub-district government and BUMDes managers must be able to minimize existing weaknesses and challenges by maximizing the strengths and business opportunities of each BUMDes. The development of BUMDes really needs support from the government through regulations, capital assistance and training on financial reporting. In addition, by carrying out good strategic planning for the development of BUMDes, in-depth observations and mapping of the local economic potential of villages, selecting businesses, and expanding the network of cooperation partners as well as optimizing the role of cooperation partners and the community to jointly encourage the development of BUMDes products, strengthen markets and training BUMDes management on an ongoing basis.