Jurnal Sain Peternakan Indonesia Available at https://ejournal.unib.ac.id/index.php/jspi/index DOI: https://doi.org/10.31186/jspi.id.16.3.251-258 P-ISSN 1978-3000 E-ISSN 2528-7109 Volume 16 Issue 3 July-September 2021 251 | Analysis of the layer farm business on BUMDes “Mandiri”… (Martini and Arianti, 2021) Analysis of the Layer Farm Business on BUMDes “Mandiri” and Breeder Partners in Babakan Bogor Village Kabawetan Subdistrict Kepahiang District A. Martini and N. N. Arianti Department of Social Economic of Agriculture, Faculty of Agriculture, University of Bengkulu Corresponding Author: nnarianti@unib.ac.id ABSTRACT This study aims to analyze the income of the BUMDes “Mandiri” layer chicken farm and partner farms, as well as the size of the income earned by BUMDes “Mandiri” and breeder partners from the profit-sharing system carried out together. The research respondents were the BUMDes “Mandiri” farm manager and two breeder partners. Operating income is calculated by finding the difference between business revenues and total business costs incurred. The share received by BUMDes “Mandiri” and partner farmers from partner farm income is determined based on the percentage agreed in the partnership agreement, namely 51% for BUMDes “Mandiri” and 49% for breeder partners. The results showed that the income of the BUMDes “Mandiri” livestock business in one month was Rp. 3,668,890.00 or Rp. 3,668.89/head, while the partner's husbandry business income was Rp. 6,404,505.00 or Rp. 12,809.00/head. The portion of the partner's husbandry business income that belongs to BUMDes “Mandiri” is Rp. 3,266,295.00/month and that which belongs to breeder partners is Rp. 3,138,210.00/month. Key words: layer chicken business analysis, BUMDes “Mandiri”, breeder partners INTRODUCTION Badan Usaha Milik Desa (BUMDes) are village business institutions managed by the village government as well as village communities to strengthen the village economy and formed based on the needs and potentials that exist in the village. BUMDes is a business entity that can help the community in everything, including meeting daily needs, becoming business opportunities or employment opportunities, adding insight to the village community. According to the Government Regulation of the Republic of Indonesia Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages in Article 1 number 7, Badan Usaha Milik Desa are business entities whose capital is wholly or most of the capital owned by the village through direct participation originating from the village. separated village assets to manage assets, services, and other businesses for the greatest welfare of the village community. BUMDes is a village business formed or established by the village government whose capital ownership and management are carried out by the village government and the community. BUMDes aims to improve the economic welfare of residents through the development of rural community economic enterprises following the potential of each village. BUMDes are developed according to their potential so that the types of businesses vary, such as grocery stores, village mini markets, rental of building project tools, and other types of business services including tourist villages (https://peraturan.bpk.go.id ., 2017). BUMDes is a pillar of village economic activity that functions as a social and commercial institution. BUMDes as a social institution sided with the interests of the community through the provision of social services. Meanwhile, as a commercial institution, BUMDes can seek profit through local resource offerings (goods and services). BUMDes as a legal entity was formed based on the applicable laws and regulations and following the agreements that were built in the village community. Thus, the form of BUMDes can vary in each village according to local characteristics, potential, and resources. BUMDes is further regulated through Regional Regulations. Data from Kementrian Desa Pembangunan Daerah Tertinggal dan Transmigrasi, shows that 41,000 BUMDes have developed in 74,957 villages in Indonesia. BUMDes in Bengkulu Province lags in Java, which has already developed BUMDes. Data from Dinas Pemberdayaan Masyarakat dan Desa shows that BUMDes in Bengkulu Province only developed in 2016 and there are 1,032 BUMDes activity units spread over 1,341 villages. The number of BUMDes and their level of activeness ratio in Bengkulu Province are presented in Table 1 (Sari and Ekaputri, 2019).