This research was conducted aiming to find out what factors influence the Village Government decision in allocating Village Funds through Village-Owned Enterprises (BUMDesa) activities in Bengkayang Regency. The research method used is a descriptive qualitative research approach with sources selected by purposeful sampling, namely the Village Government, Director, Secretary and Treasurer of BUMDesa, management of BUMDesa business units where researchers participate in research by collecting data using observation, in-depth interviews by meeting in person or through Whatsapp media and cell phones as well as documentation of BUMDesa activities. The research subjects were BUMDesa in Pasti Jaya Village, Cipta Karya Village, and Sebente Village. The results of this study indicate that the main factors that influence decisions on the use of Village Funds in 2020-2022 for BUMDesa are the Central Government Regulations on the use of Village Funds during the Covid-19 pandemic and village government programs.