THE ROLE OF VILLAGE-OWNED BUSINESS AGENCIES (BUMDES) IN INCREASING VILLAGE ORIGINAL REVENUE THROUGH VILLAGE TOURISM DEVELOPMENT

The formation of Village-Owned Enterprises aims to drive local economic development at the village level. The local economic development of this village is based on the needs, potentials, capacity of the village, and the participation of capital from the village government in the form of financing and village wealth with the ultimate goal of increasing the economic level of the village community. The potential that can be increased in supporting the village's original income is in the tourism sector. In the concept of a tourism village, the active role of development and management of a tourism village is in the hands of the village community. In this case, the village community does not become an audience but becomes an active player in managing the tourist attractions in their village so that in the end they can get economic benefits in the form of increased Regional Original Income (PAD). The results show that the management of Village Original Income is correct with one of the utilization of Village Funds used to support the operations of BUMDES, which later this BUMDES with all its programs, one of which is the tourism village program, will make a breakthrough in terms of tourism to increase village original income. Apart from continuing to improve and continuing to increase the potentials of the existing official banjars, BUMDES through the Village Government will continue to explore the potential that exists in each official banjar so that the formation of this sustainable tourism village can run properly.

Village-owned enterprises (BUMDES) are village business organizations managed by the community and village government in an effort to strengthen the village economy and are formed based on the needs and potential of the village. BUMDES is a pillar of economic activity in the village that functions as a social and commercial institution. The establishment of BUMDES is a manifestation of the management of the village's productive economy which is carried out in a cooperative, participatory, emancipatory, transparent, accountable and sustainable manner. Therefore it is necessary to make efforts to make the management of BUMDES run effectively, efficiently, professionally and independently.
Tourism villages (Pitana, 1999: 105) are another form of rural tourism, farm tourism or village tourism, carrying a clear vision and mission, as a remedy for various perceived weaknesses. However, the development of tourism villages is a very sensitive alternative, because mistakes in planning and management can adversely affect the existence of traditional villages. A tourism village (Putra, 2010) is defined as developing a village into a tourist destination with a management system that is from, by, and for the community.
In the concept of a tourism village, the active role of development and management of a tourist village lies in the hands of the village community. Village communities, whether through BUMDES, cooperatives or foundations, pro-actively manage tourist attractions in their area by inviting tourists to come at the same time to spend the night because tourist villages also offer accommodation services. The definition of tourism village is easier to understand when compared to village tourism. Village tourism is an activity of traveling to a village or from one village to another which has an attraction, accompanied by a tour guide, while the community and village are only objects to be visited. In a tourist village, the role of the community is more prominent, they become the subject of managing tourist visits to their village. In this case, the village community does not become an audience but becomes an active player in managing the tourist attraction in their village so that they can finally get economic benefits in the form of increased Regional Original Income (PAD) from these activities (Imron, 2015).

LITERATURE REVIEW
Role theory does not tend to clarify terms according to specific behaviors, but rather based on its clarification on the nature of the nature of the behavior and its purpose (motivation). Thus, the form of role behavior can be classified, for example, into types of work results, school results, sports results for disciplining children, breadwinners, maintaining order, and so on. Role is a dynamic aspect of position (status). If a person exercises his rights and obligations according to his position, it means that he is playing a role. The two cannot be separated because one is dependent on the other and vice versa. To carry out expectations in a role that comes from social norms and individuals oriented to social norms and through normative reference groups. Like status, roles are also dual because the dual status of an individual allows the individual to have multiple roles. Structural-functionalist perspective, each individual occupies a status in various structures of society. Status in this case is not the prestige of the individual position, but the position itself. Individuals who occupy a status are also considered to have certain rights and obligations, which are the roles in that status.
In the BUMDES guidebook issued by the Ministry of National Education, BUMDES is a village-owned enterprise established on the basis of village needs and potential as an effort to improve community welfare. With regard to planning and donation, BUMDES is built on community initiative and participation. BUMDES is also a manifestation of the participation of the village community as a whole, so that it does not create a business model that is hegemonized by certain groups at the village level.

METHODS OF RESEARCH
In this study, researchers examined Taro Village, Tegallalang District, Gianyar Regency, Bali. Taro Village is located approximately 40 km from Denpasar with a distance of about one hour through a green area with cool air. Researchers used qualitative research methods to determine how to find, collect, process and analyze the research data. This qualitative research can be used to understand social interactions, for example by means of in-depth interviews so that clear patterns will be found. The qualitative research design format consists of three models, namely the descriptive format, the verification format, and the grounded research format. In this study, a qualitative method was used with a descriptive design, which is a study that provides an accurate description of a particular individual or group about the conditions and symptoms that occur. Furthermore, the researcher will provide an accurate description of the phenomenon that occurs regarding the role of BUMDES in increasing village original income through the development of a tourist village in Taro Village.

RESULTS OF STUDY
Taro Village is an old village in Bali which is rich in stories and cultural relics of the past. Taro Village is one of the tourist areas in Gianyar Regency and is located at an altitude of 650 meters above sea level. Geographically, Taro Village is part of the Munduk Gunung Lebah area, a plateau that stretches from north to south flanked by two rivers, namely the Oos Ulu Luh river in the west and the Oos Ulu Muani river in the east. The two streams then merge on the west bank of Ubud Village, known as Campuhan Ubud. In the northern part of The results show that the management of Village Original Income is correct with one of the utilization of Village Funds used to support the operations of BUMDES, which later this BUMDES with all its programs, one of which is the tourism village program, will make a breakthrough in terms of tourism to increase village original income. In addition to continuing to improve and continuing to improve the potentials of the existing service banjars, BUMDES through the Village Government will continue to explore the potential that exists in each official banjar so that the formation of this sustainable tourism village can run properly. The BUMDES created by Taro Village is managed by Pokdarwis with several separate activity units including a savings and loan unit, a trade unit, a waste management unit and a tourism village unit. Because the focus of this research will discuss the tourism village unit, the information for other units will not be as detailed as the tourism village unit. In this tourism village unit, the Taro village government, especially Pokdarwis, which manages BUMDES, has made various programs and collaborations to support this tourism village unit. One of the programs we can convey is a program where tourists, both foreign and domestic who are going on vacation to Taro Village, will be given wild facilities that are ready to take these tourists around the Taro Village to see the natural beauty and traditions that exist there. From the observations, it is known that not all banjars are involved in direct collaboration in the tourism village unit in BUMDES, but only 3 official banjars namely Pakuseba, Taro Kelod and Taro Kaja. However, it is not certain why not all of the banjar offices have been included in the Tourism Village program.

CONCLUSION
Based on the research entitled The Role of Village-Owned Enterprises (BUMDES) in Increasing Village Original Income through Tourism Village Development with the above discussion, it can be concluded that: The role of BUMDES in an effort to increase Village Original Income is very significant with the programs that have been prepared including the tourism village program which is of course with the help of the official banjar with all the potential it has to attract tourists both domestic and foreign tourists.
The potential of the official banjar that has not yet entered the BUMDES program will soon be explored to support activities to increase Village Original Income, especially in Taro village.