ABSTRACT This study aims to: 1) Identify the level of intellectual capital of Village-Owned Enterprises (BUM Desa) in Kampar District, Kampar Regency. 2) Analyze the financial performance of BUM Desa in Kampar District, Kampar Regency. 3) Develop an intellectual capital strategy in improving the financial performance of BUM Desa in Kampar District, Kampar Regency. This study was conducted …