<![CDATA[Village Owned Enterprises (BUMDes) play a crucial role in boosting the economy and welfare of rural communities by leveraging local potential. However, BUMDes financial management faces various challenges such as suboptimal financial recording, low transparency and accountability, and limited human resources hindering the full implementation of Good Governance principles. This study aims to analyze the financial management of BUMDes Dauh Dabar based on Good Governance principles, in accordance with Government Regulation Number 11 of 2021. A qualitative method with a case study approach was employed, utilizing data gathered through interviews and documentation. The findings indicate that BUMDes Dauh Dabar has implemented financial management stages comprising planning, recording, accountability, and oversight; however, improvements are still needed regarding the recording process and the completeness of transaction documentation. Principles of Good Governance specifically professionalism, transparency and accountability, participation, prioritization of local resources, and sustainability have been applied. Identified obstacles include the need to improve information dissemination to the community and the completeness of transaction records, as well as limited human resources, suboptimal community participation, and underutilization of local resources. Consequently, this study developed a BUMDes financial management model based on Good Governance principles, presented as a pocketbook to serve as a practical guide for supporting the implementation of Good Governance in BUMDes financial management.]]>
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