Increasing Economic Potential Village through the Establishment of Badan Usaha Milik Desa (BUMDES) Based on Local Wisdom Kharis Fadlullah Hana 1 , Lorena Dara Putri Karsono 2 , Agep Rumanto 3 , Nguyen Van Thao 4 1,2,3 Institut Agama Islam Negeri (IAIN) Kudus, Indonesia 4 Hanoi Pedagogical University 2 Vinh Phuc, Vietnam kharis@iainkudus.ac.id ARTICLE INFO Article history: Received January 03, 2022 Revised January 27, 2022 Accepted January 29, 2022 Abstract The article aimed to provide an assistance Village Leader of Jetiskapuan Village in preparing Badan Usaha Milik Desa (BUMDES). The method of this activity was carried out by providing directions for the creation of Badan Usaha Milik Desa (BUMDES) drafting team, economic potential analysis, business feasibility analysis, training for the drafting team and village deliberations for the formation of BUMDES. The results of this service are marked by an agreement on the type of business being managed, the name of the BUMDES, the capital of the bumdes, the articles of association and the by-laws of the bumdes. The line of business managed is Water Treatment and Waste Management. This service recommendation needs support and understanding between the village government and the village consultative body. PP No. 21 provides rules for BUMDES to stand alone without the involvement of the village government, the highest decision is the village meeting. This provided a lack of support from the village government at the time of BUMDES was formed. The recommendation for the results of this service is to always coordinate with the village government in order to occurs synchronization between village programs and BUMDES, besides that need to training regarding bumdes business governance for business unit development and the formation of new business units. Keywords: BUMDES, Economic Potential, Business Feasibility Published by CV. Creative Tugu Pena ISSN 2774-7077 Website https://attractivejournal.com/index.php/bce/ This is an open access article under the CC BY SA license https://creativecommons.org/licenses/by-sa/4.0/ INTRODUCTION Based on PP 11 of 2021 stipulates that village-owned enterprises are independent without the involvement of the village government. This makes Badan Usaha Milik Desa (BUMDES) able to move and develop their businesses without any intervention from the village government. However, with this policy, BUMDES must be able to contribute more original village income. Several community service activities have been carried out to improve the performance of BUMDES as has been done by Yusnaini, Dewi, Burhanudin, Hakiki, & Meirawati, (2020) who provided assistance through the preparation of the cost of production for Bumdes in the village of kerinjing ogan ilir. This activity has an impact on improving the Bumdes financial management. Many other service activities related to business management have also been carried out including Irfandi, Aziz, & Hidayat, (2020) in terms of mentoring pandanus woven crafts in Serdang Bedagai Regency, North Sumatra. Suyuti (2011) also carried out mentoring activities for the formation of Bumdes by Bulletin of Community Engagement Vol. 2, No. 1, January 2022 https://attractivejournal.com/index.php/bce/