<![CDATA[This study aims to examine the effect of organizational culture on the performance of Village-Owned Enterprises (BUMDes). The study employed a quantitative approach with an associative research design. The research population consisted of 34 respondents, all of whom were selected as the sample using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, the t-test, and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that organizational culture has a positive and significant effect on BUMDes performance. This is evidenced by a calculated t-value of 2.916, which is greater than the t-table value of 2.037, and a significance value of 0.006, which is lower than 0.05. Furthermore, the R Square value of 0.210 indicates that organizational culture explains 21.0% of the variation in BUMDes performance, while the remaining 79.0% is influenced by other factors outside the scope of this study. Therefore, organizational culture is an important factor in improving BUMDes performance. The stronger the implementation of organizational culture values, such as cooperation, commitment, discipline, and responsibility, the better the performance of BUMDes in achieving its organizational objectives.]]>
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