<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola dan budaya organisasi terhadap kinerja Badan Usaha Milik Desa (BUMDes) di Kecamatan Bonepantai, Kabupaten Bone Bolango. BUMDes berperan penting dalam pengembangan ekonomi desa melalui pemanfaatan potensi lokal, namun efektivitasnya sangat ditentukan oleh kualitas tata kelola dan budaya organisasi yang diterapkan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 30 responden yang terdiri dari pengurus dan masyarakat dari lima BUMDes aktif. Variabel tata kelola diukur melalui indikator transparansi, akuntabilitas, partisipasi, kerja sama, serta efisiensi dan efektivitas. Sementara itu, budaya organisasi diukur berdasarkan nilai dan norma, kepemimpinan, komunikasi, komitmen, dan profesionalisme. Instrumen penelitian dinyatakan valid dan reliabel dengan nilai Cronbach’s Alpha di atas 0,80. Analisis data dilakukan menggunakan regresi linier berganda setelah pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja BUMDes (p < 0,05), sedangkan tata kelola tidak berpengaruh signifikan. Namun, secara simultan kedua variabel memberikan kontribusi signifikan terhadap kinerja BUMDes dengan koefisien determinasi (R²) sebesar 46,26%. Hal ini menunjukkan bahwa hampir setengah variasi kinerja BUMDes dapat dijelaskan oleh kedua variabel tersebut. Temuan ini menegaskan pentingnya sinergi antara budaya organisasi yang kuat dan tata kelola yang baik dalam memperkuat kelembagaan BUMDes serta mendorong pembangunan ekonomi desa yang berkelanjutan. This study aims to analyze the influence of governance and organizational culture on the performance of Village-Owned Enterprises (BUMDes) in Bonepantai District, Bone Bolango Regency. BUMDes play a vital role in rural economic development through the utilization of local potential; however, their effectiveness is largely determined by the quality of governance and organizational culture implemented. This research employs a quantitative approach using a survey method involving 30 respondents, consisting of management members and community representatives from five active BUMDes. The governance variable is measured through indicators of transparency, accountability, participation, cooperation, as well as efficiency and effectiveness. Meanwhile, the organizational culture variable is assessed based on values and norms, leadership, communication, commitment, and professionalism. The research instruments were found to be valid and reliable, with a Cronbach’s Alpha value above 0.80. Data were analyzed using multiple linear regression following classical assumption tests. The results indicate that organizational culture has a positive and significant effect on BUMDes performance (p < 0.05), whereas governance does not show a significant effect. However, both variables simultaneously contribute significantly to performance, with a coefficient of determination (R²) of 46.26%. This implies that nearly half of the variation in BUMDes performance can be explained by governance and organizational culture. The findings highlight that the synergy between strong organizational culture and good governance is essential for strengthening BUMDes institutions and promoting sustainable rural economic development.]]>
