PERMASALAHAN PENGELOLAAN ASET DESA: TINJAUAN SISTEMATIS STUDI INDONESIA DAN LINTAS NEGARA
DOI:
https://doi.org/10.61393/heiema.v5i2.487Keywords:
Pengelolaan Aset Desa, Akuntansi Sektor Publik, Tinjauan Pustaka SistematikAbstract
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.
References
Ade Amelia Manalu, & Ivan Yudianto. (2023). Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Pengelolaan Aset Kabupaten Bandung Barat. Trending: Jurnal Manajemen Dan Ekonomi, 2(1), 55–73. https://doi.org/10.30640/trending.v2i1.1911
Adni, D. F., Shasrini, T., & Fadzil, F. (2024). International community service collaboration : Recommendations for village asset management in Kedah , Malaysia. 5(2), 383–391. https://doi.org/https://doi.org/10.22219/jcse.v5i2.29503
Agustina, P., & Gunawan, B. (2025). Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat, dan Kompetensi terhadap Efektivitas Pengelolaan Dana Desa. Reviu Akuntansi Dan Bisnis Indonesia. https://doi.org/https://doi.org/10.18196/rabin.v9i3.30723
Bafa, H., Erawati, T., & Primastiwi, A. (2021). Pengaruh Badan Usaha Milik Desa (Bumdes) Dan Profesionalisme Pengelolaan Aset Desa Terhadap Pendapatan Asli Desa Wunlah Kecamatan Wuarlabobar Kabupaten Kepulauan Tanimbar Provinsi Maluku. 3(September), 167–186.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. https://doi.org/https://doi.org/10.5465/AMR.1997.9707180258
Handayani, E. S., Azhsaari, I. P., & Fitriana, N. (2023). Pengaruh Badan Usaha Milik Desa Dan Profesionalisme Pengelolaan Aset Desa Terhadap Pendapatan Asli Desa Di Kecamatan Pekaitan Kabupaten Rokan Hilir. Bilancia : Jurnal Ilmiah Akuntansi, 7(1), 452. https://doi.org/10.35145/bilancia.v7i1.2487
Kitchenham, B., & Charters, S. (2007). Guidelines for performing Systematic Literature Reviews in Software Engineering. https://www.researchgate.net/publication/302924724_Guidelines_for_performing_Systematic_Literature_Reviews_in_Software_Engineering
Maudina, Y., & Nugraha, A. A. (2022). Pengaruh Penatausahaan Aset Tetap Tanah Terhadap Pengamanan Aset Tetap Tanah (Survei Pada OPD Pemerintah Kabupaten Bandung Barat). Indonesian Accounting Research Journal, 2(2), 143–151. https://doi.org/10.35313/iarj.v2i2.3393
Musiimenta, B. E., Tutusaus, M., & Schwartz, K. (2023). The practice of integrated asset management in Ugandan small towns. 25(3), 237–252. https://doi.org/10.2166/wp.2023.213
Qian, X., & Xu, K. (2025). How village leaders behave in leading vernacular heritage-based rural regeneration in traditional villages, agent or steward? Field research in traditional villages of the southeast of Chongqing, China. Science Direct Habitat International. https://doi.org/https://doi.org/10.1016/j.habitatint.2024.103257
Rohaeni, S. (2024). Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa (Studi Pada Pemerintah Desa Kecamatan Dawuan Kabupaten Subang). Review of Accounting and Bussines. https://doi.org/https://doi.org/10.52250/reas.v4i1.775
Sempa, C., & Fadhila, Z. R. (2025). Pengaruh Efektivitas Pengelolaan Bumdes dan Profesionalisme Pengelolaan Aset Desa Terhadap Pendapatan Asli Desa. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(4), 6901–6910. https://doi.org/10.56799/ekoma.v4i4.8424
Soleman, U. O., Monoarfa, R., & Wuryandini, A. R. (2024). Evaluasi Pengelolaan Aset Desa Di Kecamatan Batudaa Pantai Kabupaten Gorontalo. Economics and Digital Business Review, 5(1), 273–284. https://doi.org/https://doi.org/10.37531/ecotal.v5i1.920
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Tiara Abdurahman, Tri Handayani Amaliah, Mahdalena Mahdalena
This work is licensed under a Creative Commons Attribution 4.0 International License.
