<![CDATA[There are various types of programs issued by the government so far to overcome poverty that occurs in the community, not infrequently the community is given adequate facilities to support their efforts in improving mutual welfare. In this case, the government in Pallantikang Village, Pattallassang District, Gowa Regency provides a way for the community to utilize abundant natural resources and adequate human resources in fostering village communities to be better for the future, namely by establishing a Village-Owned Enterprise (BUMDes) as a container or means for the community to be more advanced both from the economic sector and the tourism sector and empowering the environment around the village. his study aims to determine the Management Strategy of Village-Owned Enterprises (BUMDes) in Pallantikang Village, Pattallassang District, Gowa Regency. This type of research is descriptive qualitative, data sources are primary data and secondary data. The results of the study show that the management strategy of village-owned enterprises has 4 aspects that influence the management strategy, namely the planning aspect has followed the procedures stated in the AD/ART, the organizing aspect appoints managers who are elements of the village community and do not have duties in the village government, the direction aspect has supervised the work of members and monitored and the evaluation aspect of managers conducts evaluations every 3 months, 6 months and annually. Then the factors that influence the management of village-owned enterprises in Maccini Baji Village are the existence of a cooperation system to full support by the village government, equalization and procurement of BUMDes business funds.]]>
