[[Soup and Bread March 9]] Political will and the ability of the village government together with the community in implementing the development plans that have been prepared. So far, the potential of village resources has not been utilized optimally. Even if there are those who use them, they tend to be exploitative and do not consider the impacts caused by the exploitation of village resources. One important solution that is able to encourage the movement of the village economy is to develop entrepreneurship for rural communities. Entrepreneurial village development offers solutions for reducing poverty, population migration, and developing employment opportunities in the village. Entrepreneurship is a strategy in the development and growth of community welfare, where resources and facilities are provided spontaneously by the village community (community) to lead to changes in rural socio-economic conditions. If the entrepreneurial village becomes a massive movement, it is very possible to encourage rural economic development. Entrepreneurial village is a program that can be developed to overcome unemployment, low income, and increase the diversity of types of businesses in the village. The entrepreneurship of rural communities can also mean organizing the structure of the rural economy. All village assets such as land, water, environment, and labor can be capital for the development of new businesses that are jointly driven by all elements of the village. Village development can be improved through developing the potential of the village economy and becoming a forum for rural communities to develop themselves and their environment independently and in a participatory manner. This can be realized by establishing a Village Owned Enterprise (BUM Desa). Village-Owned Enterprises (BUMDes) are business units managed by village communities and the management is separate from the village government. The establishment of BUMDes aims to explore and optimize the potential of village entrepreneurs. The establishment of Village-Owned Enterprises is based on Village Law Number 6 of 2014 article 87, " Villages can establish village-owned enterprises in accordance with the needs and potential of the village."It is also an important foundation in the establishment of BUMDes. In the Village Law, BUMDes is defined as a business entity whose entire or most of the capital is owned by the Village through direct participation originating from separated village assets in order to manage assets, services, and other businesses for the maximum welfare of the Village community. Principles of Formation of BUM Desa The establishment of Village Owned Enterprises (BUM Desa) aims as a locomotive for economic development at the village level. Economic development in this village is based on the needs, potential, capacity of the village, and capital participation from the village government in the form of financing and village wealth with the ultimate goal of improving the economic level of the village community. 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