The village-owned Enterprise (BUMDes) is a management agency owned by the village that is structurally under the village head building. The existence of BUMDes can be interpreted as awareness to focus on managing the assets belonging to the town, so that implicates the improvement of rural community welfare. BUMDes Tirta Mandiri and BUMDes Giritama are two village-owned enterprises that comprehensively have the same purpose of improving the wellbeing of rural communities. All the programs that have each BUMDes is a representation of the needs of the people in obtaining the right to living under the Government of the village, but the implementation of each BUMDes program is different. The results of the management of BUMDes Tirta Mandiri in 2018 recorded amounted to Rp 14,973,222,403 from 4 business units owned. BUMDes Tirta Mandiri Business Unit consists of Sumber Umbul Ponggok, Kampung Ponggok Ciblon, Kedung Sumber Panguripan, and Sumber Banyu Panguripan all of which are the utilization of Natural Resources and Human Resources Dlingo village. The revenue was then allocated by 30% to the village government Ponggok as the real income village and 70% to manage BUMDes Tirta Mandiri. In addition to financing the BUMDes program, all the business units play a significant role in the funding of the Government of the village program Ponggok specifically to improve the living standards of society. The enormous income made BUMDes Tirta Mandiri was named as one of the best BUMDes in Indonesia, even almost every day, many who came to do a comparative study. Meanwhile, BUMDes Giritama, in 2018, the income gained amounted to Rp 35,487,474. BUMDes Giritama revenue comes from 3 business units consisting of Desamart, business stationery and photocopy sales, and the farmer's Corner. The income is not divided into Dlingo village government as in BUMDes Tirta Mandiri and the village government Ponggok. Revenues in 2018 were allocated entirely to the financing of 3 currently owned business units, so the presence of BUMDes Giritama did not affect improving the real income Dlingo village. In an account of the results of its management, each BUMDes has its way of implementing smart villages accountability. BUMDes Tirta Mandiri utilizes the Sumber Banyu Panguripan business unit, which is engaged in the village appeals study in reporting the results of its management. Then BUMDes Giritama uses the village Radio in conveying his management results. Both of them have similarities in implanting Smart Village innovation accountability with the aim of the main reason is acceptable not only the village community concerned, but all stakeholders in general.