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The study aims to analyze the building capacity in improving the performance of Village-Owned Enterprises in Sumedang Regency. The product of this study was the Manual for Capacity Building in Improving the Performance of VillageOwned Enterprises in Sumedang Regency. Based on tools and criteria of measurements as village head support, cashflow, managerial professionalism, financial reporting, service quality, employee development, customer maintenance, profit and development funding, the Village-Owned Enterprises in Sumedang Regency were mostly low performers, only 20 media. Through interviews and FDGs with managers, experts, village counselors, regional device, a strategy of capacity building to improve the performance of Village-Owned Enterprises, first, counseling to low-performing village-owned enterprises; secondly, mentoring to village-Owned enterprises performed moderately; and third, the empowerment to a high-performance village-owned enterprise. Capacity building of Village-Owned Enterprises was done by developing institutional capacity, management, and human resources. Keywords—performace; institutional; management; human resources

Capacity Building in Improving the Performance of Village-Owned Enterprises in Sumedang Regency