Efektivitas Pengelolaan Tanah Kas Desa Dalam Meningkatkan Pendapatan Asli Desa Tlogorejo Kecamatan Kepohbaru Kabupaten Bojonegoro
The Effectiveness Of Village Cash Land Management In Increasing Original Income Of Tlogorejo Village, Kepohbaru District, Bojonegoro District
ABSTRAK
Efektivitas Pengelolaan Tanah Kas Desa Dalam Meningkatkan Pendapatan Asli Desa Tlogorejo
Kecamatan Kepohbaru Kabupaten Bojonegoro
Nama : M. Rizal
Nim : 21080694410
Program Studi : S-1 Akuntansi
Fakultas : Ekonomika dan Bisnis
Nama Lembaga : Universitas Negeri Surabaya
Pembimbing : Prof. Dr. Pujiono, SE., Ak., M.Si.
Pendapatan Desa bisa berasal dari Dana Transfer berupa ADD, DD, BHR/BHP dan Bantuan Keuangan serta Pendapatan Asli Desa berupa Sewa Tanah Kas Desa dan Bagi Hasil Bumdes Salah satu sumber pendapatan yang bisa dioptimalkan yaitu Pendapatan Asli Desa berupa sewa Tanah Kas Desa. Pengelolaan yang maksimal mendorong tercapainya Pendapatan Asli Desa yang Optimal sehingga bisa menunjang Pembangunan dan pemberdayaan Masyarakat Desa.
Penelitian yang dilakukan menggunakan metode kualitatif. Fokus penelitian ini adalah mengetahui efektifitas pengelolaan tanah kas desa guna meningkatkan Pendapatan Asli Desa Tlogorejo Kecamatan Kepohbaru Kabupaten. Untuk melihat efektif dalam pengelolaan Tanah Kas Desa dapat dilihat 3 variabel yaitu: Pencapaian tujuan, Integrasi, dan AdaptasiPenentuan informan menggunakan metode key informan, yang dipilih berdasarkan purposive sampling. Teknik pengumpulan data wawancara (interview), observasi dan dokumentasi, sumber data primer dan sekunder.
Kata Kunci : Sewa Tanah Kas Desa, Pendapatan Asli Desa, Efektif
Name : M . Rizal
NIM : 21080694410
Study Program : S1 Accounting
Faculty : Economics and Business Institution
Name : State University of Surabaya
Adviser : Prof. Dr. Pujiono, SE., Ak., M.Si.
Village Income can come from Transfer Funds in the form of ADD, DD, BHR/BHP and Financial Assistance as well as Village Original Income in the form of Village Cash Land Rental and Bumdes Profit Sharing. One source of income that can be optimized is Village Original Income in the form of Village Cash Land Rental. Maximum management encourages the achievement of optimal Village Original Income so that it can support the development and empowerment of Village Communities.
The research was conducted using qualitative methods. The focus of this research is to determine the effectiveness of village treasury land management in order to increase the original income of Tlogorejo Village, Kepohbaru District, Regency. To see the effectiveness of managing Village Treasury Land, 3 variables can be seen, namely: Achievement of goals, Integration and Adaptation. Determining informants uses the key informant method, which is selected based on purposive sampling. Data collection techniques: interviews, observation and documentation, primary and secondary data sources.
Keywords: Village Treasury Land Rental, Village Original Income, Effective