Implementation of Village Development Through Utilization of Village-Owned Enterprises' Income

Village development is a crucial factor in advancing local government so that in village development, a village-owned business entity (BUMDES) is needed to strengthen the village's original income. Therefore, BUMDES plays a significant role in village development to realize community welfare. This study aims to analyze the role of BUM Desa Mandiri Sukamanah in supporting village development through BUM Desa Sukamanah income. This study focuses on qualitative methods with 17 informants consisting of Megamendung sub-district officials, Sukamanah village officials and Sukamanah village residents. The results of the study show that the implementation of village development in Sukamanah Village through Village Original Income (PADes) managed by BUM Desa Mandiri has been running well in various aspects, especially in the management of village markets and clean water facilities. However, there are still limitations in the transparency of financial management and the lack of managerial capacity of BUMDes managers