ABSTRACT This study aims to analyze the implementation of Article 89 of Law Number 6 of 2014 on Villages in the context of the operation of the Village-Owned Enterprise (BUMDes) "Maju Jaya" in Langkat Village, Siak Kecil District, Bengkalis Regency. Article 89 stipulates that BUMDes profits must be utilized for business development, village infrastructure, community empowerment, and social ass…