Abstract

A village is a legal community entity with defined territorial boundaries that has the authority to manage and administer governmental affairs, and to cater to the interests of the local community based on community initiatives, original rights, and/or traditional rights that are recognized and respected within the governance system of the Unitary State of the Republic of Indonesia. Thus, a village has the authority to manage and be responsible for the territory and the welfare of its community. One of the benefits of CSR (Corporate Social Responsibility) is the enhancement of the welfare of the village community. Through CSR programs, Village- Owned Enterprises (BUMDes) can assist the village community in developing local economic potential. BUMDes Amarta in Pondowoharjo Village, Sleman, manages environmentally conscious waste management and produces several useful waste-processed products, which contribute to improving living standards and have implications for rural economic growth and equity. The research method used a qualitative approach with a literature study type. The data sources came from documents. The research results show that the Village-Owned Enterprises are already operational, so if CSR supports the development of these enterprises, the first SDG (Sustainable Development Goal) for villages, which is poverty-free villages, will be achieved as the village economy improves.