Hubungan Kualitas Pengelolaan Aset Desa dan Pendapatan Asli Desa (Studi pada Desa-desa di Kabupaten Buleleng – Bali)

  • Putu Eka Dianita Marvilianti Dewi Jurusan S1 Akuntansi FE UNDIKSHA,
  • Komang Adi Kurniawan Saputra Jurusan S1 Akuntansi FE UNDIKSHA,
  • Made Aristia Prayudi Jurusan Akuntansi UNWAR

Abstract

This study addresses the issue of village assets management in Bali Province of Indonesia since the cases of misuse and abuse of village assets by village apparatuses became a frequent problem in the Bali Province. This study aims to investigate the effect of village asset management quality in term of utilization optimization and management professionalism in increasing the village original revenue of the in Buleleng Regency of Bali Province. Data collection was conducted by survey method through self-administered questionnaires distributed to 87 village heads and village secretaries in Buleleng Regency, the largest regency in Bali Province. Furthermore, the data obtained were analyzed quantitatively using multiple linear regression techniques.This study found that the efforts of optimizing the utilization and professionalism of village assets management significantly have positive impact on the improvement of village original revenue.

Published
2017-11-18
How to Cite
DEWI, Putu Eka Dianita Marvilianti; SAPUTRA, Komang Adi Kurniawan; PRAYUDI, Made Aristia. Hubungan Kualitas Pengelolaan Aset Desa dan Pendapatan Asli Desa (Studi pada Desa-desa di Kabupaten Buleleng – Bali). Proceeding SENARI, [S.l.], v. 5, p. 253-260, nov. 2017. Available at: <http://eproceeding.undiksha.ac.id/index.php/senari/article/view/945>. Date accessed: 20 sep. 2018.
Section
Articles