TATA KELOLA BUMDES “ MAKARTI ” PADA MASA PANDEMI COVID-19 DI DESA MARGOLUWIH KAPANEWON SEYEGAN KABUPATEN SLEMAN. (Tahun 2020-2021)

The essence of governance is to support the implementation of authority in regulating and managing the interests of the village community to achieve the desired success. Using qualitative methods, this studyaims to analyze the governance of BUMDes Makarti during the Covid-19 pandemic in Margoluwih Village, Seyegan District, Sleman Regency. In measuring the achievement of BUMDes Makarti governance, the application of BUMDes governance principles is used to answer the dynamic gap in BUMDes management. The results of the analysis show that the cooperative element has weaknesses in the operational coordination of business units. The Makarti BUMDes participation has awakened awareness of the responsibilities and obligations of managers as well as interconnection with village communities in the development of BUMDes economic institutions. The emancipatory element is considered strong, as evidenced by the provision of a balanced role in contributing to village development through BUMDes. The element of transparency shows a weakness in the low application of information technology to support easy access to information about BUMDes governance The accountability element of BUMDes Makarti is considered strong, as is the performance of the manager with an evaluation report every semester. The sustainable element is considered weak because the presence of Covid-19 hampers the development of business units. Thus, the governance of BUMDes Makarti is still considered low, this is correlated with the category of pioneering BUMDes with governance conditions that have not yet reached the idea.