This study aims to: 1) Identify the intellectual capital of BUM Desa Mahkota Berduri. 2) Analyze the financial performance of BUM Desa Mahkota Berduri. 3) Analyze the relationship between intellectual capital and BUM Desa's financial performance. 4) To develop intellectual capital strategy in improving the financial performance of BUM Desa Mahkota Berduri. This research was conducted at BUM Des…