ANALISIS TERHADAP AKTA PENDIRIAN BADAN USAHA MILIK DESA:Studi Akta Pendirian Badan Usaha Milik Desa Taratak Bancah Sejahtera

Abstract Village enterprise is an enterprise which whole or few part of its capital owned by village, with a direct participation that originated from the wealth of village which being separated in purpose of asset managements, services and many other industries, purely for the sake of villager's prosperity. One of Village Enterprise in Sawahlunto named "Taratak Bancah Sejahtera" which is one (1) of the first three (3) Village Enterprises that Established back in 2016, not only the establishment carved on Village Ordinance, but it is also carved on notarial deed, which is in all legislation, there is no regulation that stated the establishment of Village Enterprise require notarial deed. Regarding all of that matters, the writer concludes problems which are, 1. How is the substantive explanation  of the Taratak Bancah Sejahtera establishment deeds? 2. How the responsibilities of Notary in creating the establishment deeds of Village Enterprise? The methods to complete this project were normative-juridic According to the result of the project, 1) in the explanation of article 87 section (1) government ordinances number  43 year 2014, it was strictly stated that Village Enterprise specifically can't be compared to anything like the regular share based company, limited partnership company, or a cooperative economic enterprises. The Taratak Bancah deeds of Establishment contains constitutional rules of Taratak Bancah Sejahtera enterprise. The legal impact of the deeds of Establishment of Taratak Bancah Sejahtera causes the parties involved in this scenario aren't bonded legally, causes the obscureness of the deeds authenticity so the deeds doesn't have the power to prove anything legally completely, and can be nullified for the sake of law by the judge. 2. Notary doesn't have the authority to create the deeds of Village Enterprise establishment. But, they are privileged to create the unit of company that based on Village Enterprise. The responsibilities of the notary is the responsibility in criminals, privates, and code of ethics. Abstrak Badan Usaha Milik Desa adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh Desa melalui penyertaan secara langsung yang berasal dari kekayaan Desa yang dipisahkan guna mengelola aset, jasa pelayanan, dan usaha lainnya untuk sebesar-besarnya kesejahteraan masyarakat Desa. Salah satu BUMDes di Kota Sawah Lunto yaitu BUMDes Taratak Bancah Sejahtera yang merupakan (1) satu  dari (3) tiga BUMDes yang pertama kali berdiri di tahun 2016 selain pendiriannya dengan Peraturan Desa juga dituangkan ke dalam akta notaris, yang mana didalam peraturan perundang-undangan tidak menjelaskan pendirian BUMDes dibuat dalam bentuk akta Notaril. Berdasarkan hal tersebut,maka penulis merumuskan permasalahan yaitu 1.  Bagaimana Subtansi Akta Pendirian Badan Usaha Milik Desa Taratak Bancah Sejahtera? 2. Bagaimana Tanggung Jawab Notaris Dalam Pembuatan Akta Pendirian Badan Usaha Milik Desa?. Metode penelitian dalam penelitian ini adalah yuridis normatif, Berdasarkan hasil penelitan 1) Dalam penjelasan Pasal 87 ayat (1) PP Nomor 43 tahun 2014, dinyatakan secara tegas bahwa BUMDes secara spesisifik tidak dapat disamakan dengan badan hukum seperti perseroan terbatas, cv atau koperasi. Akta Pendirian Badan Usaha Milik Desa Taratak Bacah Sejahtera memuat Anggaran Dasar Dan Anggaran Rumah Tangga Badan Usaha Milik Desa Taratak Bacah Sejahtera. 2) Notaris tidak berwenang membuat akta pendirian BUMDes, namun berwenang membuat unit usaha berbadan bukum BUMDes. Tanggung Jawab Notaris berupa tanggung jawab secara perdata, pidana dan berdasarkan kode etik.