ANALISIS PENGELOLAAN ASET DESA STUDI DI DESA BALENREJO KECAMATAN BALEN KABUPATEN BOJONEGORO
ANALYSIS OF VILLAGE ASSET MANAGEMENT
STUDY IN BALENREJO VILLAGE BALEN DISTRICT BOJONEGORO DISTRICT
Nama : Khusnatul Mar’ati
NIM : 21080694350
Program Studi : S1 Akuntansi
Fakultas : Ekonomika dan Bisnis
Nama Lembaga : Universitas Negeri Surabaya
Dosen Pembimbing : Lintang Venusita, S.E., M.Si., Ak
This research aims to determine the implementation of village asset management in Balenrejo village, as well as to determine the obstacles faced in managing village assets. The research used a descriptive qualitative method, the subjects in this research were determined using purposive sampling, based on the purposive sampling technique, the criteria in this research were determined to be people directly involved in managing village property including the Village Head, Village Secretary, and institutions directly involved in the management. village assets. The data collection techniques used are documentation, interviews and observation. The data analysis technique used is Miles and Huberman which includes: data reduction, data presentation, and drawing conclusions. The results of the research state that in the management of land and machinery fixed assets in Balenrejo village based on the Minister of Home Affairs regulation number 1 of 2016, it has not been implemented according to the applicable regulations, namely in the activities of use, security, disposal and administration, there are several activities that are in accordance with the applicable regulations. namely in planning, procurement, utilization, maintenance, transfer, reporting, assessment and control activities. The obstacle experienced by the Balenrejo village government in managing assets was the human resource factor, where previous village officials had never carried out records and inventories.
Keyword: Management of Village Assets, Machinery Assets, Land Assets