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All Journal Sharing: Journal Of Islamic Economics, Management And Business
Hikmatul Hasanah
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.
Peran Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Pelaporan Keuangan Daerah pada BPKAD Kabupaten Jember Firlina Putri; Arin Wahyu Cantika; 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.v5i3.62709

Abstract

This study aims to analyze the role of the Accounting Information System in enhancing the quality of local government financial reporting at the Regional Financial and Asset Management Agency of Jember Regency. A descriptive qualitative approach was employed, with data collected through interviews with financial system administrators—serving as key informants—and supplemented by observation and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The research focuses on the implementation of the accounting information system within financial management and reporting processes, its contribution to the quality of financial information, and the challenges encountered during its use. Conceptually, the utilization of an accounting information system plays a role in providing financial information that is more relevant, accurate, timely, understandable, and comparable. Field findings regarding the implementation, benefits, challenges, and system optimization efforts are aligned with the information obtained from the informants.
Co-Authors Arin Wahyu Cantika Firlina Putri Irfa’ Rosyidah Kamila Nabilah Aqliyah