<![CDATA[Village-Owned Enterprises (BUMDes) serve as strategic instruments for fostering village economic growth by optimizing local potential and professionally managing village assets. This study aims to analyze the role of BUMDes "Dewa Utama"—located in Watu Village, Marioriwawo District—in boosting the local economy, while also examining its capital structure, business units, and financial performance. A qualitative descriptive method with a case study approach was employed; data were gathered from the official BUMDes Dewa Utama profile document and supplemented by a literature review. The findings reveal that BUMDes Dewa Utama, established on July 7, 2016, manages two primary business units: a retail unit marketing MSME products and local processed foods, and the "Watu Utama" sewing unit, which provides tailoring, alteration, and school uniform manufacturing services. Regarding capital, the total village capital injection received by the BUMDes up to 2022 amounted to IDR 455,978,395; the current remaining capital stands at IDR 255,978,395, following an allocation of IDR 200,000,000 for the development of the retail unit. Financial data indicate business earnings of IDR 10,550,000 and assets totaling IDR 65,894,000 with no outstanding debt, although there are still accounts receivable amounting to IDR 63,170,000. The study concludes that BUMDes Dewa Utama has contributed to strengthening the village economy through business unit diversification; however, it requires improved accounts receivable management and market expansion to further optimize its contribution to the Village's Own-Source Revenue (Pendapatan Asli Desa).]]>
