Badan usaha milik desa (bumdes) merupakan badan usaha yang penyertaan modal atau sebagian modalnya dimiliki desa dan pendiriannya berdasarkan kesadaran pemerintah desa, yang bertujuan untuk meningkatkan kesejahteraan masyarakat desa. sehingga penelitian ini bermaksud menjawab empat pertanyaan tujuan yang terkait dengan persepsi dan partisipasi pemerintah desa dalam pengembangan bumdes di desa panca agung dengan melihat persepsi, partisipasi, program bumdes dan peran bumdes untuk pertanian di desa panca agung. penelitian ini merupakan penelitian kualitatif dan kuantitatif, menggunakan analisis persepsi dan partisipasi pemerintah desa menggunakan skala likert 3 kategori dan dihitung menggunakan interval kelas. data dikumpulkan melalui wawancara dan kuisoner serta documentasi, metode penentuan sampel menggunakan key imformant masing-masing perwakilan responden yang merupakan kunci informasi penelitian, 1 kepala desa, 1 sekretaris desa, 1 bagian umum, 2 bpd dan untuk data pendukung 1 pengelola bumdes dan 1 ketua gapoktan. hasil penelitian persepsi pemerintah desa, kategori yang paling banyak didapatkan adalah penting, pemerintah sadar bahwa keterlibatannya penting. partisipasi pemerintah desa nilai kategori yang paling banyak pada pertanyaan partisipasi adalah tinggi, pemerintah desa sadar bahwa partisipasinya tinggi dalam kegiatan bumdes karena bumdes merupakan badan usaha dibawah naungan pemerintah desa. saat ini kegiatan bumdes telah dijalankan, bumdes panca agung bergerak dibidang pertanian, perkebunan dan pembangunan, tahun 2020 telah melakukan pemasaran beras merah namun masih belum maksimal dalam kegiatannya. harapan dari pemerintah dan petani sangatlah banyak untuk bumdes agar kedepannya lebih baik lagi. kata kunci: presepsi, partisipasi, bumdes, pemerintah desa

Village-owned enterprises (bumdes) are business entities whose capital participation or part of the capital is owned by the village and its establishment is based on the awareness of the village government, which aims to improve the welfare of the village community. this study intended to answer four questions related to the perception and participation of village governments in the development of bumdes in panca agung village. this qualitative and quantitative research used an analysis of perception and participation of the village government with a 3-category likert scale which was calculated through class intervals. data were collected through interviews, questionnaires, and documentation. the samples who were the key informants for each respondent representative consisted of 1 village head, 1 village secretary, 1 general section, 2 bpd, and for supporting data i bumdes manager and 1 chairperson gapoktan were taken. the results showed that the perception of the village government was categorized as important. the government was aware that its involvement was important. the village government's participation had the highest category. the value of the participation question was high, meaning that the village government was aware that its participation was high in bumdes activities because bumdes was a business entity under the auspices of the village government. currently bumdes activities have been carried out, panca agung bumdes was engaged in agriculture, plantations and development. in 2020 they marketed brown rice but were not optimal in their activities. there are many expectations from the government and farmers for bumdes so that in the future it will be even better. keywords: government perception, government participation, bumdes, village government