Village Enterprises (BUMDes) was formed as a new approach in an effort to improve the village economy based on needs and potential of village. Through Islamic empowerment communities, it is hoped that optimization of BUMDes can improve community welfare, and build community trust with joint participation. There are several problems regarding the role of BUMDes that still cannot run effectively and able to contribute to development and community empowerment in the village. This study aims to determine the role of the Panggung Lestari Regionally Owned Enterprise (BUMDes) Toward Islamic Empowerment Communities in Bantul Regency. This institution has several business units to train and develop community independence in each of these business units. The existing Business Units in BUMDes Panggung Lestari are: Kampoeng Mataram Business Unit, waste management (KUPAS), management of used cooking oil for fuel, Tamanu Oil, and Village Supermarkets. This study uses qualitative data collection methods through observation, interviews, and documentation and analysis using reduction data, display data, and vertification data. The results of this study there are three aspects in the relationship of role of BUMDes, namely aspects of Characteristics, Government, and Demographics. Three aspects of this role has own problems, but these problems can be reduce by role of the BUMDes that provides solutions, outputs, and ultimate goal is community empowerment. In this paper Islamic empowerment communities has three principles, namely principle of participation, respect for work ethic and helping other. The approach used is a partial sustainable and structural approach to reach the three dimensions of Muslim community, namely: dimension of faith, science, and social. Keywords: The Role, Regionally Owned Enterprises (BUMDes), Islamic Empowerment Communities