ABSTRACT : This study aims to determine how the guidance and development of BUMDes management in improving the village economy in Paguyaman District, Boalemo Regency, which is focused on 5 aspects, namely; professional, open and responsible, participatory, local resource priority, and sustainable. This research method uses a descriptive approach with qualitative data analysis. Data collection techniques used are observation, interviews, documentation. The results of the study show that (1) The professional principle in the guidance and development of BUMDes management in Paguyaman District has not been implemented optimally, (2) The principle of openness and responsibility in the guidance and development of BUMDes management in Paguyaman District has been implemented quite well through the implementation of Village Deliberations. (3) The principle of participation in the guidance and development of BUMDes management in Paguyaman District is at a high and comprehensive level because the community is involved starting from program planning, program implementation through cooperation, and evaluation as an external supervisor of BUMDes management. (4) The principle of prioritizing local resources in the development and management of BUMDes in Paguyaman District is still lacking due to the low utilization of local resources and business development based on potential. (5) The principle of sustainability in the development and management of BUMDes in Paguyaman District has been implemented in three key dimensions: financial sustainability, environmental impact, and social impact, and has been running quite well. Overall, the development and management of BUMDes in Paguyaman District has demonstrated strengths in terms of openness, high community participation, and a commitment to sustainability. However, to enhance the role of BUMDes in the village economy, significant weaknesses remain in the implementation of the principles of professionalism and prioritizing local resources, resulting in low utilization of village potential. Therefore, the development and management of BUMDes needs to be improved through consistent training and mentoring of managers, more targeted manager recruitment, the use of information technology in business and financial management, and the development of businesses based on village potential.
KEYWORDS – Development, BUMDes Management, Village Economy