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All Journal Juara: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Annals of Human Resource Management Research Jurnal Manajemen Bisnis dan Organisasi Dharma Jnana Jurnal Multidisiplin Sahombu Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Informatika Ekonomi Bisnis Akuntansi dan Ekonomi Pajak: Perspektif Global Research in Accounting Journal JIMEK
Arthana, I Komang
Universitas Nusa Cendana
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Analisis Pemanfaatan Aset Tanah Melalui Mekanisme Sewa Sebagai Upaya Meningkatkan PAD Pada BKAD Kabupaten Manggarai Novrianto Aleksandro Mose; I Komang Arthana; Muhammad A. H. Mushlih
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.12139

Abstract

This study aims to analyze the utilization of land assets through leasing mechanisms as an effort to increase Regional Original Revenue (PAD) at the Finance and Regional Assets Agency (BKAD) of Manggarai Regency. Using a qualitative descriptive approach with case study design, data were collected through observation, in-depth interviews, and documentation involving key informants from BKAD and third-party land lessees. The study focuses on four stages: planning, implementation, supervision, and reporting. Results indicate that land asset utilization through leasing has contributed positively to PAD, although implementation remains suboptimal due to incomplete asset legality, limited asset management information systems, insufficient routine monitoring, and the absence of a comprehensive management strategy. The planning stage shows annual inventorying through SIMDA BMD, with rental values determined under Regional Regulation No. 6 of 2024. Implementation complies with Permendagri No. 7 of 2024, involving the Regent, Regional Secretariat, and BKAD. Supervision involves both internal (Inspectorate) and external (BPK) oversight. Reporting is conducted periodically and reflects real field conditions. Optimization of land asset management requires better asset inventory, acceleration of land certification, strengthened supervision, adoption of digital reporting systems, and strategic utilization of idle land to support regional fiscal independence.
Co-Authors Abdian Tunu Adelheid Moi Siba Aman, Dominikus K.T Amtiran, Paulina Y. Anderias U. T. Anabuni Aprilio, Hardo Ayuvera Rifani Ray Ayuvera Rifani Ray Baitanu, Benediktus Risal Bon, Sergius Fribontius Cecilia Wirna F. Rowa Da Lopez, Viktorianus Mahenda Da Lopez, Viktorianus Mahendra Demu, Yohanes Desti Lambe Donal Anry Jaya Sinurat Duli, Febronia Boi Ekasari, Juendiny Chrisna Eve Ida Malau Filipus Argentano Guntur Suryaputra Fransina W. Ballo Frederisa Dini Nurak G. Tefa, Siprianus Hanaga, Britney Filianie Hardo Aprilio Herly M Oematan I Made Udiana I Nyoman Arya Wiguna I Nyoman Arya Wiguna Jahra Supiati Sabrina Ali Juendiny Chrisna Ekasari Karim, Kokolia Yuniarni Klau, Herlina Helmy Kotten, Karan Immanuel Leda Muga, Maria Prudensiana Lede, Stela Fitriana Leony Nawa Hoke Luis Enrique Apaut Maria Indriyani Hewe Tiwu Maria Indryani Hewe Tiwu Marman, Patrik Reinardus Molidya, Aldarine Muga, Maria Prudensiana Leda Muhammad A. H. Mushlih Nastiti, Dyah Wahyu Natonis, Sari Angriany Ni Luh Ayu Setiawati Ni Putu Nursiani Ni Putu Nursiani Novi Theresia Kiak Novia Patrisia Metom Novrianto Aleksandro Mose Nursiani , Ni Putu Oematan, Herly M Pangastuti, Margareta Diana Paulina Yuritha Amtiran Permana, Viviany Jenkarti Petrus Emanuel de Rozari Rexi Daud Richard Yacobus Ketty Rikhard T. Ch. Bolang Robertho Kadji Sanu, Apri Alson Sarinah Joyce M. Rafael Sergius Fribontius Bon Stevanness Sianto Syacita Sheril Putri Wila Tahun, Tiarafytha Tameno, Nikson Theresia Ndasa Woga Tiarafytha Tahun Tungga, Cicilia A Viktorianus Mahendra Da Lopez Widyastuti, Windy Wue, Yolanda Ignasia Yemima Eka Christi Windya Yonas F Riwu Yonas Ferdinand Riwu