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Mekanisme Penyertaan Modal Desa Untuk Bumdes



Apabila kesepakatan yang dipilih ialah penyertaaan maka ada beberapa mekanisme dan administrasi yang mesti disiapkan. Sebagai acuan Desa Juli Tambo Tanjongmenyertakan dana tunai Rp100 juta ke BADAN USAHA MILIK GAMPONG (BUMG )Juli Tambo TanjongSukses Bersama.

Penyertaan BADAN USAHA MILIK GAMPONG (BUMG)masuk kedalam rekening Pembiayaan. Banyak yang bertanya mengapa penyertaan BADAN USAHA MILIK GAMPONG (BUMG)tidak ada dalam Belanja? Karena akad transaksi ialah investasi jangka panjang bukan belanja, maka masuk dalam pos rekening pembiayaan.
  1. Supaya masuk dalam APBDes maka sebelumnya telah ditempuh dahulu mekanismenya yakni: Musrenbangdus, Murenbangdes, RPJMdes, RKP dan berikutnya masuk APBDes.
  2. Pastikan BADAN USAHA MILIK GAMPONG (BUMG)sudah terbentuk, yaitu sudah dijalankan Musdes, Perdes pembentukan BADAN USAHA MILIK GAMPONG (BUMG)sudah diterbitkan dan pengelola BADAN USAHA MILIK GAMPONG (BUMG)telah ada SK dan dilantik, sebelum bisa dihukum.
  3. Sebelum hukuman dijalankan maka Penyertaan BADAN USAHA MILIK GAMPONG (BUMG)harus disepakati dalam MUSDES dan diterbitkan PERDES tersendiri. Sehingga ada PERDES pembentukan BUMDES, dan ada PERDES penyertaan BUMDES. Hal ini dijalankan alasannya adalah penyertaan mampu dilaksanakan dalam tahun jamak.
  4. Setelah dilakukan maka diterbitkan Berita Acara Penyertaan dan dicatat di pembukuan Pemerintah Desa maupun BUMDES. Pada BADAN USAHA MILIK GAMPONG (BUMG)di catat Dr Kas/Bank Rp100 juta dan Cr Modal Rp100 juta.

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