Tujuan penelitian ini untuk mengetahui manajemen tingkat perencanaan pengorganisasian pelaksanaan, dan pengawasan pengelolaan Badan Usaha Milik Desa (BUMDes) Tonti Daeng Maggangka di Desa Palangka. Penelitian ini dilaksanakan dikantor BUMDes Desa Palangka Kecamatan Sinjai Selatan Kabupaten Sinjai dengan menggunakan sampel sebanyak 62 orang, alasan pemilihan BUMDes Desa Palangka karena desa ini merupakan salah satu daerah yang memiliki BUMDes serta telah terjadi pengembangan ekonomi masyarakat desa di desa Palangka Kecamatan Sinjai Selatan Kabupaten Sinjai dengan adanya BUMDes. Dari hasil perhitungan menggunakan metode analisis regresi liner berganda melalui program SPSS untuk menentukan atau melihat pengaruh variabel Secara Simultan atau parsial, bahwa Planning, X1 = 3,902; Organizing X2 = 2,772. Implementation X3 = 2,350, Controling X4 = 1,274 mempunyai pengaruh yang simultan terhadap manajemen BUMDes (Y). Dari keempat manajemen tersebut, yang paling dominan pengaruhnya adalah Planning, X1 = 3,902.The purpose of this study was to determine the management level of planning, organizing, implementing, and supervising the management of Tonti Daeng Maggangka Village Owned Enterprises (BUMDes) in Palangka Village. This research was carried out at the BUMDes office in Palangka Village, South Sinjai District, Sinjai Regency using a sample of 62 people, the reason for choosing BUMDes in Palangka Village is because this village is one of the areas that has BUMDes and there has been economic development of rural communities in Palangka Village, South Sinjai District, Sinjai Regency. the existence of BUMDes. From the results of calculations using the method of multiple linear regression analysis through the SPSS program to determine or see the effect of variables Simultaneously or partially, that Planning, X1 = 3.902; Organizing X2 = 2,772. Implementation X3 = 2.350, Controling X4 = 1.274 has a simultaneous effect on BUMDes management (Y). Of the four managements, the most dominant influence is Planning, X1 = 3.902.