Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016
Abstract views: 273 | Download Pdf downloads: 287
Abstract
The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.
References
Ahyar, H., & Sukmana, D. J. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif Seri Buku Hasil Penelitian View project Seri Buku Ajar View project.
Firmansyah, A. (2018). Pengelolaan Aset Desa di Kabupaten Tangerang. Jurnal Ilmiah Akuntansi Kesatuan, 6(1), 1-8. https://doi.org/10.37641/jiakes.v6i1.58.
Hendrarto, I. C. (2020). Membangun Ekonomi Berkeadilan Di Desa: Melalui BUMDes Syariah. Kementerian Desa PDT dan Transmigrasi.
Heriningsih, S., Rusherlistyani, R., & Sudaryati, D. (2017). Best practices pengelolaan aset desa di Desa Jagalan Kabupaten Bantul. Jurnal Ekonomi Dan Bisnis, 20(2), 21-31. http://doi.org/10.31941/jebi.v20i2.696
Hidayat, R., & Nursetiawan, I. (2022). Strategi Pengelolaan Aset Desa Berbasis Aplikasi Sistem Pengelolaan Aset Desa “SIPADES” di Desa Karangjaladri Kecamatan Parigi Kabupaten Pangandaran. MODERAT: Jurnal Ilmiah Ilmu Pemerintahan, 8(2), 317-328. https://doi.org/10.25157/moderat.v8i2.2706.
Irwandi, I. & Noviades, D. (2019). Kebijakan Pemerintah Desa Dalam Pengelolaan Aset Desa di Kabupaten Muaro Jambi. Jurnal Sains Sosio Humaniora, 3(1), 93-103. https://doi.org/10.22437/jssh.v3i1.7137
Jaya, M., & Fanrezha, A. (2023). Keterlibatan Masyarakat Sebagai Mitra Polisi Dalam Penanganan Narkoba Dusun Pelayang Kecamatan Bathin II Pelayang Kabupaten Bungo. Jurnal Politik dan Pemerintahan Daerah, 5(1), 48-59. https://doi.org/10.36355/jppd.v5i1.111
Marshaliany, E. F. (2019). Pengelolaan Aset Desa Oleh Pemerintah Desa Di Desa Utama Kecamatan Cijeungjing Kabupaten Ciamis. Dinamika: Jurnal Ilmiah Ilmu Administrasi Negara, 6(1), 15-26. http://dx.doi.org/10.25157/dinamika.v6i1.1985
Muliati. (2016). Permendagri No. 1 Tahun 2016. Revista CENIC. Ciencias Biológicas, 152(3), 28.
Peraturan Menteri Dalam Negeri. (2016). Menteri Dalam Negeri Republik Indonesia Peraturan Menteri Dalam Negeri Republik Indonesia. indonesia.
Pratama, A. D., & Syakura, M. A. (2022). Perlakuan penerapan akuntansi aset tetap desa. Jurnal Ilmu Akuntansi Mulawarman (JIAM), 7(2), 1-10.
Prayitno, D. (2021). Analisis Penerapan Sistem Pengelolaan Aset Desa (SIPADES) Terhadap Inventaris Desa.” Jurnal Ilmiah Akuntansi Manajemen, 4(2), 78–82. https://doi.org/10.35326/jiam.v4i2.1300.
Risnawati, D. (2017). Pengelolaan Aset Desa dalam upaya meningkatkan kesejahteraan di Desa krayan bahagia kecamatan long ikis kabupaten paser. 5, 199-212.
UU No 6 Tahun 2014, Tentang Desa. (2014). 2-Dengan Persetujuan Bersama Dewan Perwakilan Rakyat Republik Indonesia Dan Presiden Republik Indonesia. Indonesia.
Vidyaroh, E., Yulinartati, & Fitriyah, E. (2016). Penerapan Perlakuan Akuntansi Aset Tetap Desa Berdasarkan Peraturan Menteri Dalam Negeri No. 01 Tahun 2016 Tentang Pengelolaan Aset Desa (Studi Kasus Di Desa Balung Kidul Kecamatan Balung Kabupaten Jember). Universitas Muhammadiyah Jember, 1–23.
Copyright (c) 2024 Finna Dian Safira, Firda Ayu Amalia, Agung Prasetyo Nugroho Wicaksono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
