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Village Owned Enterprises or hereinafter abbreviated to BUMDes is a product of Act number 6 of 2014 about Village. The research in this thesis discusses problem of how the implementation of Law No. 2 of 2014 on the position of Notary in the making of the deed of establishment of BUMDes in Tegal Regency and what are the obstacles in the implementation of this. The method used in this research is empirical juridical with analytical descriptive research specification. The result of the research shows that the implementation of law number 2 year 2014 about the position of Notary in making the deed of establishment of BUMDes in Tegal Regency has not been implemented well, because BUMDes in Tegal Regency is still very new and still few in number, but BUMDes is not yet have a deed of incorporation of a business entity conducted in the presence of Notary. This happens because they do not know the benefits they get, they claim that the process of making the deed of establishment requires sufficient time long and costly. Keywords : Village Owned Enterprise (BUMDes), Notary Public, Deed of Establishment Abstrak Badan Usaha Milik Desa atau yang selanjutnya dapat disingkat dengan BUMDes merupakan produk dari Undang-undang Nomor 6 Tahun 2014 tentang Desa. Penelitian dalam tesis ini membahas permasalahan mengenai bagaimana implementasi Undang-undang Nomor 2 Tahun 2014 tentang Jabatan Notaris dalam pembuatan akta pendirian BUMDes di Kabupaten Tegal serta apa kendala dalam implementasi tersebut. Metode yang digunakan dalam penelitian ini adalah yuridis empiris dengan spesifikasi penelitian deskriptif analitis. Hasil penelitian menunjukkan bahwa implementasi belum dilaksanakan dengan baik, karena masih terbilang sangat baru dan masih sedikit jumlahnya, tetapi BUMDes tersebut belum ada yang memiliki akta pendirian badan usaha yang dilakukan di hadapan Notaris, karena mereka belum mengetahui keuntungan yang diperoleh dan proses pembuatan akta pendirian memerlukan waktu yang cukup lama dan membutuhkan biaya yang tidak sedikit. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Notaris, Akta Pendirian

IMPLEMENTASI UNDANG-UNDANG NOMOR 2 TAHUN 2014 TENTANG JABATAN NOTARIS DALAM PEMBUATAN AKTA PENDIRIAN BADAN USAHA MILIK DESA DI KABUPATEN TEGAL