Tirtomulyo village has a great potential owned by the village government, namely the existence of Village Owned Enterprises (BUMDes) under the name of BUMDes Tirto Manunggal. Currently, BUMDes Tirto Manunggal runs business units in the form of village markets, save and loan, services in the form of BRI Link, BUMDes Mart, and groceries suppliers. There are several obstacles to the village market that until now such as the lack of market certification, administration, mapping of building types and the allocation of levies that haven’t been well organized, and the absence of legalization or village regulations in terms of market management BUMDes Tirto Manunggal related to the running of market units. PHP2D 2021 BEM FPP Diponegoro University works with BUMDes Tirto Manunggal and the people of Tirtomulyo Village to present SMART BUMDes as a solution to all these problems. SMART BUMDes is a real form of revitalization of BUMDes business units based on IoT (Internet of Things). SMART BUMDes can also maximize local potentials that have not been utilized and can increase the partnership network of BUMDes in the tourism sector by collaborating with PokDarWis. There were 13 respondents consisting of 4 BUMDes members, 5 PokDarWis members, 2 KWT members, 1 village assistant and the village head. All respondents are members of BUMDes Tirto Manunggal, PokDarWis and KWT. The results showed that, at the beginning of the program 15.9% of BUMDes members Tirto Manunggal understood their job desk. After several discussions, empowerment, revitalization and socialization regarding SMART BUMDes, there was an increase in community involvement to 29.54% and they understood their job desk more better. In addition, there is a collaboration with a private part with Community Social Responsibility and 3 government agencies at the district level, namely Permasdes, Disporapar and the Department of Agriculture.

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