Abstract Village-Owned Enterprises (BUMDes) are village economic institutions that are expected to improve community welfare, the village economy and the village's original income. However, the reality is that many BUMDes in Indonesia are currently experiencing failure due to suboptimal governance. Management that is not optimal is caused by ignorance of the village government and community in managing BUMDes. It is hoped that the application Principles in the governance of BUMDes Je'netallasa can improve the quality of existing management. This research aims to determine the governance of Je'netallasa Village Village-Owned Enterprises (BUMDes). The location and time of the research was carried out in Je'netallasa Village, Pallangga District, Gowa Regency from November to December 2023. This research used a descriptive qualitative approach. Data collection was carried out through interviews, observation and documentation studies. The number of informants in this research was 7 people. The results of this research indicate that in the governance of BUMDes Je'netallasa the implementation of the principles of Governance has not been implemented optimally. This is based on the results of observations and interviews that 2 of the 3 principles have not been implemented properly, namely the principles of transparency and participation. Meanwhile, the principle of accountability has been implemented well. Abstrak Badan Usaha Milik Desa (BUMDes) merupakan lembaga perekonomian desa yang diharapkan bisa meningkatkan kesejahteraan masyarakat, perekonomian desa, dan pendapatan asli desa. Tetapi, kenyataan BUMDes di Indonesia pada saat ini banyak yang mengalami kegagalan disebabkan tata kelola yang tidak optimal. Tata kelola yang tidak optimal disebabkan karena ketidaktahuan pemerintah desa dan masyarakat dalam mengelola BUMDes. Penerapan Prinsip Tata Kelola Pemerintahan dalam tata kelola BUMDes Je’netallasa diharapkan bisa memperbaiki kualitas pengelolaan yang ada. Penelitian ini bertujuan untuk mengetahui tata kelola Badan Usaha Milik Desa (BUMDes) Desa Je’netallasa. Lokasi dan waktu penelitian dilaksanakan di Desa Je’netallasa Kecamatan Pallangga Kabupaten Gowa pada bulan Novermber samapai dengan Desember 2023. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif. Pengumpulan data dilakukan dengan melalui wawancara, observasi, dan studi dokumentasi. Adapun jumlah informan dalam penelitian ini yaitu sebanyak 7 orang. Hasil penelitian ini menunjukkan bahwa dalam tata kelola BUMDes Je’netallasa penerapan prinsip-prinsip Tata Kelola Pemerintahan belum diterapkan dengan optimal. Hal ini berdasarkan hasil observasi dan wawancara bahwa 2 dari 3 prinsip belum diterapkan dengan baik, yaitu prinsip transparansi dan partisipasi. Sementara itu, prinsip akuntabel sudah dijalankan dengan baik.
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