Abstrak
<p>One of the Indonesian government programs to improve the economy of the community so that they become prosperous is to provide assistance to villages throughout Indonesia in the form of Village Funds. This fund can be used for infrastructure development as well as for empowering rural communities themselves, so that poverty alleviation programs can be realized. Among the fund functions is the establishment of Village Owned Enterprises (BUMDes), in the area of Tanah Datar Regency referred to as Nagari-Owned Enterprises (BUMNag). Nagari Sungayang is one of the villages in Tanah Datar that has formed BUMNag, but the Nagari Sungayang government and the BUMNag board have not ascertained how the system of BUMNag is. The focus of this research is how is the strategic plan for the implementation of sharia-based BUMNag in Nagari Sungayang. The filed research research is conducted with with qualitative methods. Data sources are Wali Nagari Sungayang, Kaur Nagari Sungayang, Chair of BUMNag and Society of Nagari Sungayang, as well as BUMNag documents. Data obtained from interviews and documentatar study. Data analysis is carried out by SWOT (Strengths, Weaknesses, Opportunities and Threats)analysis. From the results of research conducted by BUMNag Nagari Sungayang, it can run its business according to sharia by noting the existing Strengths, Weaknesses, Opportunities and Threats.</p>