Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): July

PERMASALAHAN PENGELOLAAN ASET DESA: TINJAUAN SISTEMATIS STUDI INDONESIA DAN LINTAS NEGARA

Tiara Abdurahman (Universitas Negeri Gorontalo)
Tri Handayani Amaliah (Universitas Negeri Gorontalo)
Mahdalena Mahdalena (Universitas Negeri Gorontalo)



Article Info

Publish Date
31 Jul 2026

Abstract

Village asset management is a critical pillar in achieving effective governance and sustainable rural development. However, numerous studies indicate that asset management practices at the village level, both in Indonesia and other developing countries, continue to face significant structural and operational challenges. This study aims to identify and comparatively analyze the problems and solutions related to village asset management through a Systematic Literature Review (SLR) approach. The findings reveal that key challenges include unclear asset ownership status, weak asset administration, limited human resource capacity, inadequate infrastructure, low community participation, poor reporting discipline, barriers to digitalization, and misalignment of organizational objectives. This study contributes to the literature by offering a cross-country comparative perspective that enhances the understanding of critical success factors in village asset management and provides insights for improving governance practices in rural publik sektor management.

Copyrights © 2026






Journal Info

Abbrev

jhei

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics ...