Jurnal Akuntansi dan Pajak
Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Analisis Pengelolaan Aset Desa (Studi Pada Desa Pulung, Kecamatan Pulung, Kabupaten Ponorogo)

Gagat Mukti Gumelar (Universitas Muhammadiyah Ponorogo (S1 Akuntansi))
Khusnatul Zulfa Wafirotin (Universitas Muhammadiyah Ponorogo (S1 Akuntansi))
Iin Wijayanti (Universitas Muhammadiyah Ponorogo (S1 Akuntansi))



Article Info

Publish Date
28 Jan 2023

Abstract

This research appoint on public sector accounting (village government), that focusing on village assets management. The purpose of this research to understand and analyze the management of village assets, the regulations used as guidelines, and the problems that are currently occur. This research was located at Pulung Village, Pulung Regency, Ponorogo District. This type of research uses descriptive qualitative. Data collecting techniques using observation, interview, dan documentation. Methods of data analysis using interactive models (data reduction, data display, and conclusion drawing). The results of the research and discussion explain that basically some of the assets management at Pulung Village has been applied according the guidelines of Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016, and the rest still having problems. The outline of the problems of village assets management at Pulung Village are the limit of human resources, the limit of budget, and lack socialization from the authorities.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...