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The objective of this research is to analyze the strategic planning process of Village Owned Enterprise and to analyze the process of strategic implementation of BUMDes encountered in Sugihwaras Village, Wonomulyo Sub-district, Polewali Mandar Regency. The number of informants in this study is 11 people which has an understanding of BUMDes.The type of this research is qualitative with phenomenology research,type which emphasized in the subjectivity of human life experience.The data collection techniques used were observation, literature study, and interview. The validity of the data used this research is triangulation of data, triangulation source, triangulation of time. The results reavel that the stage of strategic planning is ideal because it is done carefully by taking into account various factors both from within BUMDes and from outside BUMDes by using SWOT analysis. The next stage after the planning of the implementation phase of strategic management can be said that the implementation of BUMDes is not ideal because it has not been representative, although it has involved elements outside the government as well as internal government concerned. Keywords: Strategic Management, Development, BUMDes
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