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All Journal Sharing: Journal Of Islamic Economics, Management And Business
Kamila Nabilah Aqliyah
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

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Analisis Penatausahaan Barang Milik Daerah Dalam Mendukung Akuntnabilitas Pengelolaan Aset Pada BPKAD Kabupaten Jember Kamila Nabilah Aqliyah; Irfa’ Rosyidah; Hikmatul Hasanah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62614

Abstract

The management of Regional Government-Owned Assets (BMD) requires effective administration to support the recording, monitoring, reporting, and accountability of local government assets. This study aims to analyze the implementation of BMD administration at the Jember Regency Regional Financial and Asset Management Agency (BPKAD) in support of asset management accountability. A descriptive qualitative approach was employed, utilizing data gathered through interviews, observation, and documentation. The findings indicate that BMD bookkeeping, inventorying, and reporting have been carried out effectively through systems within individual Regional Apparatus Organizations (OPD), data reconciliation, asset censuses, and quarterly reporting. These activities have resulted in asset information that is organized, traceable, and backed by a clear basis for accountability. However, challenges remain, including uneven human resource capabilities, inconsistencies in inventory recording, limited facilities, and issues regarding asset security and documentation completeness. Enhancing competencies, optimizing information technology, and strengthening oversight are essential to improving the quality of BMD administration.
Co-Authors Hikmatul Hasanah Irfa’ Rosyidah