<![CDATA[The Indonesian government encourages village economic development through various strategic programs, one of which is the establishment of Village-Owned Enterprises (BUMDes). With these BUMDes, many villages have developed and improved their status. However, not all BUMDes have developed optimally. Some have experienced quite rapid growth, but many have stagnated or even ceased operations. This phenomenon indicates the existence of factors that influence the success or failure of BUMDes. Several key factors that require further study are management accountability, human resource quality, and community participation. This study aims to determine the influence of accountability, human resources, and community participation partially and simultaneously on the development of Village-Owned Enterprises in Madiun Regency. The author will conduct quantitative research, with data collection methods using questionnaires and documentation. The data analysis method will use multiple linear regression analysis, with a population of all BUMDes in Madiun Regency, while the sample is selected by purposive sampling. The results of this study indicate that partially and simultaneously, accountability, human resources, and community participation have a positive and significant influence and are key factors that significantly influence the development of BUMDes.]]>
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