<![CDATA[This study was motivated by the fact that the management strategy of the Village-Owned Enterprise (BUMDes) Karyamukti implemented by the Karyamukti Village Government, Pataruman District, Banjar City, has not been carried out optimally. The objective of this study was to analyze the management strategy of BUMDes Karya Mandiri by the Karyamukti Village Government, Pataruman District, Banjar City. The study employed a qualitative approach with a descriptive research design. Data were collected through semi-structured in-depth interviews with six key informants, participant observation of operational activities, and documentation of official village records. Data were analyzed interactively using the Miles and Huberman model, while the trustworthiness of the findings was ensured through source and technique triangulation. The findings indicate that the management strategy of the BUMDes has not been implemented optimally. In the strategy formulation dimension, the dissemination of the organization's vision and mission to the public has not been conducted comprehensively. In the strategy implementation dimension, program execution has been constrained by weak internal coordination among management, limited human resource competencies, and a high dependence on village budget (APBDes) funding. In the strategy evaluation dimension, administrative weaknesses were identified in the preparation of systematic accountability reports. In conclusion, the governance of the BUMDes requires comprehensive improvement through the development of Standard Operating Procedures (SOPs), digital financial management training, and the expansion of multi-stakeholder partnerships. The novelty of this study lies in the integration of the three dimensions of strategic management to specifically examine the challenges of digital literacy and fiscal dependency in a village-level poultry farming BUMDes. The practical contribution of this research is to provide tactical guidance for village governments in developing transparent, accountable, and sustainable governance regulations. Keywords: Management, Strategy, Village, and Village-Owned Enterprise (BUMDes)]]>
