Abstract
This research focuses on the role of village-owned enterprises (BUMDes) in supporting village economic independence. The research method uses a qualitative approach with a type of library research. Source of data comes from documents. The data analysis technique used is Miles and Huberman's interactive model analysis, namely reducing data, presenting data, and drawing conclusions. The research used is an approach method with descriptive analytical research specific ations. Data analysis was carried out using a qualitative descriptive method. The results of the study show that the form of BUMDes accountability for CSR management provided by the company through the Village APB is that BUMDes as recipients of CSR funds are responsible to the Village Government as a channel for CSR funds channeled through the Village APB, and henceforth the Village Government is responsible for the company providing the funds. The CSR is for BUMDes through the Village Government.
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