The Importance of a “Business Plan” for BUMG’s Progress petek, July 13, 2024 Law Number 6 of 2014 concerning Villages provides broad opportunities for the growth of Village-Owned Enterprises or in Aceh better known as Gampong-Owned Enterprises (BUMG). However, not many BUMGs have done so Can independent and become an economic source for residents. BUMG management has not been carried out professionally like a business entity. PBudget accountability is also another problem that often befalls BUMG, and some managers even end up in trouble with the law. This is not only caused by deliberate irregularities, it is also due to reporting capabilities that do not meet standards. “That’s why designing is important business plan before running BUMG so that implementation is more focused and achieves business targets. “Understanding community behavior and local natural resources are capital for business success,” explained lecturer at the Faculty of Economics and Business, Malikussaleh University, Dr Naufal Bachri, when providing technical guidance on BUMG management to the people of Lhok Reuhat, Cot Girek District, North Aceh, Monday (4/7 //2022) ago. According to Naufal, good business planning is the first step in designing business success. For this reason, BUMG must have it business plan by considering various aspects ranging from type of business, raw materials, operations, markets, to business sustainability. “We are ready to accompany BUMG in developing its business,” said the Head of the Management Department at the Faculty of Economics and Business. Apart from Naufal, there were a number of other lecturers who were presenters in technical guidance on the topic “Identification of Gampong Potential and Its Utilization for Selecting Business Opportunities for Gampong-Owned Enterprises (BUMG)”. They are Dr Asnawi as team leader, Juni Ahyar, M.Pd, and Muhammad Roni, M.Pd. According to Juni Ahyar, this guidance is part of community service which will be carried out every semester continuously so that the community is educated and can map business opportunities based on village potential towards the progress of BUMG. According to him, it is very important for the public to understand and understand the use of BUMG for the independence and prosperity of their own community. Dr Asnawi as the team leader conveyed about the village development and development cycle and its relationship with BUMG. Among these are the position and role of gampong, gampong development paradigm, gampong economic growth, BUMG, social welfare, and the objectives of establishing BUMG. In another part, Asnawi also reminded the importance of improving the village economy, optimizing village assets, and managing the village’s economic potential. Meanwhile, Muhammad Roni shared his experience in managing several BUMGs in North Aceh and Lhokseumawe City which he considered to have been successful. According to him, BUMG in Lhok Reuhat can make comparisons with a number of BUMGs that have been successful. “Of course, by making a number of adjustments according to the conditions and potential in Lhok Reuhat,” said Roni. Guidance This was attended by a number of community figures such as village head (keuchik), ssecretary village, kehead udevelopment department and head of household affairs, tuha puet, tuha eight, teunku imum syep, head of BUMG management and a number of other youth figures. Keuchik Tgk Budiman Sari and Secretary of Gampong Nirwanda, S.Kom appreciated this activity as a form of academic service to the community, especially in remote areas in North Aceh. “This activity is very useful for we are for identify the ideal business and manage it BUMG,” said Tgk Budiman. [Ayi Jufridar] Business Plan free business planhow to write a business plan