<![CDATA[Village-Owned Enterprises (BUMDes) play a strategic role in driving village economic growth and improving community welfare, particularly in rural areas. However, the success of a BUMDes is greatly influenced by the quality of its financial governance. This study aims to analyze the financial governance of Ngepeh BUMDes based on the principles of Good Corporate Governance (GCG), which include transparency, accountability, responsibility, independence, and fairness and equality. It also identifies factors influencing its implementation. This study used a qualitative approach with descriptive methods. Data were obtained through interviews, observation, and documentation. The results indicate that the financial governance of Ngepeh BUMDes has been implemented through the stages of planning, implementation, recording, reporting, and financial oversight. The principles of Good Corporate Governance have generally been implemented quite well. Supporting factors for GCG implementation include village government support, cooperation among administrators, management commitment, and the existence of clear rules and division of duties. Aspects that still need improvement include human resource competency, the use of information technology, financial administration systems, and community involvement in BUMDes oversight.]]>
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