This study aimed to describe the planning analysis village-owned enterprises in the village of Batu Raya I, precisely District of Gunung Timang North Barito regency. A qualitative approach was used to describe the problem. Similarly, I conducted three phases of data collection. The informant research; Kades, Sekdes, Chairman of the BPD, Chairman BUMDes, and residents of the village of Batu Raya I. The data analysis interactive model of Miles and Huberman have to get the data saturation. Based on the results of research and discussion, we conclude that in the planning of the village government in Batu Raya I BUMDes aspects of policies, procedures, programs, budgets, and progress have shown good results. Factors inhibiting government planning in the village of Batu Raya I BUMDes, which include the lack of public participation inequity through BUMDes Batu Raya I, so capital BUMDes Batu Raya I purely from APBDes. While supporting factors such as support for existing resources natural resources, human and financial resources, and the support of the central government, provincial, district, and village and also the cooperation of a third party. North Barito District Government needs to undertake policy formulation in the form of regional regulation as an effort to strengthen the capacity and protect BUMDes of competition. Besides, it should increase the capacity of the village government and BUMDes managers related to planning (planning skills).