there are still many BUMDes that do not operate, do not submit reports, their establishment is not supported by feasibility studies and they have not been orderly in their administration and reports The method used in this research is a qualitative method with a descriptive approach. To obtain data and information, researchers conducted interviews with managers of Village-Owned Enterprises and the Pulo Jantan Village community. In addition, researchers also conducted observations and documentation to answer research problems. The data that has been obtained is analyzed using Kristianten's Transparency theory, namely Availability and Accessibility of Documents, Clarity and Completeness of Information, Process Openness and Regulatory Frameworks that Guarantee Transparency. Based on the research conducted, it can be seen that the Transparency of Management of Village-Owned Enterprises cannot be said to be Transparent. This is shown in the Document Availability and Accessibility indicator, namely the absence of publication media as a form of easy access provided to the public. The second indicator is Clarity and Completeness of Information, namely information related to the annual village meeting is still not clearly provided to the community. The third indicator is Process Openness, namely information related to the BUMDes program management process is still not optimally provided to the community.
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