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Yusuf Jaya Saputra
Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency Nita Hansita; Novi Kristiani Saputri; Muh. Nur; Yusuf Jaya Saputra; Supriyadi; Reyhan Dzikriansyah Suanrno dzikriansyah
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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This research aims to determine and analyze the effectiveness and efficiency of village fund budgets in efforts to maintain farm roads. This research uses a qualitative descriptive method with the data used coming from primary data in the form of interviews and secondary data through documentation. The results of this research show that based on the results of the analysis previously presented, it can be concluded that the effectiveness and efficiency of the village fund budget in efforts to improve farming roads in Anugrah Village can be said to be efficient but still less effective. This is because the village budget is still limited by regulations, the obstacle faced is the lack of Village Funds to finance all programs and the climate conditions in Anugrah Village.
Analysis of Village Asset Management Based on Regulation of the Minister of Home Affairs Number 1 of 2016 (A Case Study at Lerepako Village, South Konawe Regency) Azzahra Niikmatul Ilmi; Dewi Suci Muthiara Rachman; Abdul Azis Muthalib; Yusuf Jaya Saputra; Reyhan Dzikriansyah Suanrno
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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This research aims to identify and analyze the village asset management process based on the Regulation of the Minister of Home Affairs Number 1 of 2016 in Lerepako Village, South Konawe Regency, and the factors causing the village asset management process to not run optimally. This research uses a qualitative descriptive method with data sourced from primary data in the form of interviews and secondary data through documentation. The results of this study indicate that the village asset management process in Lerepako Village, South Konawe Regency, can be considered good but not fully in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. The inhibiting factors for optimizing the village asset management process in Lerepako Village, South Konawe Regency, are due to the still inadequate competence of human resources, lack of communication about the implementation of village asset management regulations, some village assets lacking legal certainty of ownership, the implementers' non-compliance with village asset management regulations, as well as other parties unilaterally claiming land. Additionally, the expertise of activity managers in the village asset administration process and the organizational commitment have not been fully maximized.
Implementation of Village Asset Planning and Maintenance Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016: A Case Study of Kota Bangun Village, Ranomeeto District, South Konawe Regency Arti Afriliani; Muh. Nur; Yusuf Jaya Saputra; Reyhan Dzikriansyah Sunarno
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

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Law Number 6 of 2014 and Minister of Home Affairs Regulation Number 1 of 2016 mandate transparent and participatory village asset management. However, managerial constraints and weak administration often hamper this regulation at the local level. This study aims to analyze the implementation of village asset planning and maintenance in Kota Bangun Village, Ranomeeto District, South Konawe Regency, and its relationship to the principles of Good Government Governance (GGG). Using qualitative descriptive methods with interactive data analysis and triangulation techniques, this research found that asset planning in Kota Bangun Village has been carried out in accordance with regulations through the Village Development Planning Forum (Musrenbangdes) mechanism involving the Village Consultative Body (BPD) and community elements in a bottom-up manner. Conversely, the asset maintenance function has not met the standards of Minister of Home Affairs Regulation Number 1 of 2016 because the village government has not conducted an inventory due to limited human resource capacity and internal administration. The absence of an inventory master book triggers uncertainty about asset volume, obscures ownership status, and hampers maintenance budgeting. Nevertheless, the implementation of the GGG principle shows a positive trend, where budget transparency is able to reduce suspicion and boost public trust. It was concluded that asset planning had met regulatory standards, but the maintenance sector required fundamental improvements related to increasing the administrative capacity of village apparatus human resources.
Co-Authors Abdul Azis Muthalib Arti Afriliani Azzahra Niikmatul Ilmi Dewi Suci Muthiara Rachman Muh. Nur Nita Hansita Novi Kristiani Saputri Reyhan Dzikriansyah Suanrno Reyhan Dzikriansyah Suanrno dzikriansyah Reyhan Dzikriansyah Sunarno Supriyadi