This article examines the working mechanism of Village-Owned Enterprises in managing tourism village potential in Bleberan Village, Gunungkidul Regency. In an effort to explore this problem, we use qualitative research. Data was collected through interview, observation, and documentation methods. Data analysis is done by data selection, data display, and conclusions. The findings are that Bleberan tourism village generates billions of rupiah in income from tourists visiting each year. The amount of income earned each year makes the manager of the tourist village business unit close themselves to the management of tourist areas and the income that has been obtained, thus causing the main problem faced by BUM Desa institutionally in managing village potential.
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