Authors: Didit Welly Udjianto, Rini Dwi Astuti and Sri Rahayu Budi Hastuti Peer review: Văn Nhân, N,, Thúy Vân, TT,. Doi:  10.9734/ajeba/2024/v24i11209 As the smallest unit in national development, villages must be independent and reduce financial dependence from the central and regional governments. Financial independence can be achieved by optimizing the role of village-owned enterprises (BUMDesa). […]