Sharing: Journal Of Islamic Economics, Management And Business
Vol. 5 No. 3 (2026): September, 2026

Analisis Penatausahaan Barang Milik Daerah Dalam Mendukung Akuntnabilitas Pengelolaan Aset Pada BPKAD Kabupaten Jember

Kamila Nabilah Aqliyah (Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember)
Irfa’ Rosyidah (Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember)
Hikmatul Hasanah (Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember)



Article Info

Publish Date
02 Sep 2026

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.

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Journal Info

Abbrev

sharing

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku ...