September 10, 2025Jurnal Ilmiah Sosio AgribisOpen Access

KINERJA BADAN USAHA MILIK DESA (BUMDes) MANUNGGAL SEJAHTERA BERDASARKAN PENDEKATAN BALANCED SCORECARD DI KABUPATEN MAGETAN (Performance of Village-Owned Enterprise (BUMDes) Manunggal Sejahtera Based on The Balanced Scorecard Approach in Magetan Regency)

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Overall performance of BUMDes is evaluated as good and satisfactory, indicating effective operations and management.
The highest score was recorded in the Learning & Growth perspective with 45.84, emphasizing success in capacity development.
Financial performance ranked lowest, highlighting challenges in profitability, asset utilization, and equity capital management.
Recommendations include optimizing asset management and implementing more effective investment policies for improvement.

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Descriptive study assesses BUMDes performance across financial and growth perspectives, suggesting improvement strategies.

Sari et al. (2025) studied this question.

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