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sudutdesa
sudutdesa
Junior Member
Last Activity: 08-17-2021, 07:19 AM
Joined: 08-02-2021
Location: indonesia

  • Visitor message from sudutdesa

    sudutdesa
    sudutdesa posted a Visitor Message for sudutdesa
    PROBLEMS OF VILLAGE ASSET MANAGEMENT

    Village Assets are Village assets originating from the original assets belonging to the Village, purchased or obtained at the expense of the Village Budget or the acquisition of other legitimate rights. Village assets must be managed properly starting from planning, procurement to supervision and control. There are still many problems faced by the village related to the management of village assets. This is based on observations during the implementation of education and training for Village secretaries throughout East Java in 2016. Several problems related to the management of Village assets are the treatment of crooked land or village treasury land, maintenance of Village assets, asset acquisition price, depreciation, treat assets that are not used again, the use of assets by other parties, reporting of assets and the elimination of Village assets. Education and training,

    Keywords: assets, village, management, crooked land



    PRELIMINARY

    Village Assets are Village assets originating from the original assets of the Village, purchased or obtained at the expense of the Village Revenue and Expenditure Budget (APB Desa) or other legitimate rights (quoted from Permendagri No. 1/2016). Therefore, village assets must be managed and developed properly.

    The village government as a dominant element of the village needs to have a set of income and wealth. Without the support of these elements, the Village Government will find it difficult to carry out its duties. In fact, it shows that the management of village wealth in particular has not been running as expected, because there is no single guideline that can be used. As an overview of the overall implementation of the management function in its management. So far, the management of village wealth has been limited to recording.

    Beginning with the emergence of a new system of government, decentralization divides power from the central government to local governments and local governments themselves are part of this decentralization. The growth of decentralization is due to development that cannot be fully controlled by the central government, thus making the central government give authority or autonomy to regional governments to control and plan regional development. Decentralization does not only cover regional development, but also the administration of government and all matters relating to the region. With the decentralization, regional autonomy has also grown due to several demands from various parties to be able to change the previous system of government.

    A village asset will be very useful if it is managed very well by the village government. Good management of village assets is carried out based on applicable regulations and has guidelines for its management. The definition of management is a series of activities starting from planning, procurement, use, utilization, security, maintenance, elimination, transfer, administration, assessment, guidance, supervision and control. Management of village assets is carried out based on appropriate regulations, in which these activities can be in the form of utilizing village treasury land, and other activities mentioned in Permendagri Number 1 of 2016. In its management, it is very important for villages to refer to village asset management guidelines in managing village assets. . Management of village assets is one way for villages to be able to carry out development. Good management certainly uses guidelines in its management.

    Village treasury land which is a village asset that needs to be managed properly by dividing village treasury land according to village needs. It is not uncommon to find problems in managing the village's assets. The distribution of village treasury land carried out by the village government needs to be reviewed from how much the village needs to carry out development. Management of village assets is carried out when the village government has divided them into several fields, such as the distribution for community welfare, education, health, and perhaps also for the economy, but this has not yet been seen in the village. With the needs of a village, the village government needs to know how to manage village assets properly using existing guidelines.

    DISCUSSION

    Definition and Types of Village Assets

    According to Permendagri No. 1/2016, Village Assets are Village assets originating from the original assets of the Village, purchased or obtained at the expense of the Village Revenue and Expenditure Budget (APB Desa) or the acquisition of other legitimate rights. In Article 2 of Permendagri No. 1 of 2016 concerning Village Assets, it is explained about the types and wealth of Village assets. Types of village assets consist of:

    The original wealth of the village;
    Village property purchased or acquired at the expense of the Village Budget;
    Village wealth obtained from grants and donations or the like;
    Village assets obtained as the implementation of agreements/contracts and/or obtained based on the provisions of laws and regulations;
    The results of village cooperation; and
    Village wealth derived from other legitimate acquisitions.



    Village Original Wealth

    Article 2 paragraph 2 mentions the Village Original wealth, namely, consisting of: village treasury land, village market, animal market, boats, village buildings, fish auction managed by the village, auction of agricultural products. Management of village assets is carried out based on appropriate regulations, in which these activities can be in the form of utilizing village treasury land, and other activities mentioned in Permendagri Number 1 of 2016. In its management, it is very important for villages to refer to village asset management guidelines in managing village assets. .



    Village Asset Management

    Management of village assets is carried out based on functional principles, legal certainty, transparency and openness, efficiency, accountability, and value certainty. According to Permendagri 1 of 2016, the Government has again issued a regulation on Village assets. Village Assets are regulated by Minister of Home Affairs Regulation (Permendagri) Number 1 of 2016 issued on January 15, 2016. Village Asset Management is a series of activities ranging from planning, procurement, use, utilization, security, maintenance, elimination, transfer, administration, reporting , assessment, guidance, supervision and control of Village assets.

    According to Permendagri No. 1 of 2016, Village asset management includes:

    planning;
    procurement;
    use;
    utilization;
    security;
    maintenance;
    deletion;
    transfer;
    administration;
    reporting;
    evaluation;
    coaching;
    supervision; and
    Control.
    Village asset management is determined in this Permendagri as:

    Village Asset Management is a series of activities starting from planning, procurement, use, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, guidance, supervision and control of Village assets.

    Village asset management is led by the Village Head and assisted by the Village Secretary.

    Provisions regarding Village asset management:

    Village assets in the form of land when leased must obtain written permission from the Regent/Mayor.
    Village assets in the form of land are certified in the name of the Village Government.
    Village assets in the form of buildings must be accompanied by proof of ownership status and administered in an orderly manner.
    Village assets can be insured according to the village's financial capacity and carried out in accordance with the provisions of laws and regulations.
    Village assets are prohibited from being handed over to other parties as payment for bills to the village government.
    Village assets are prohibited from being pledged or used as collateral to obtain loans.


    Village Asset Management Problems.

    The following describes the problems of managing village assets that are actually experienced by the village. This problem is summarized from the implementation of education and training for Village Secretaries throughout East Java during 2016.

    Crooked land management

    Bent land or commonly referred to as village treasury land is one of the Village assets. In many villages, the crooked land is directly worked on by the village apparatus in exchange for village officials' allowances. In other cases, village land is still being worked on by former village officials who have retired or even died. The village officials who are currently in office do not dare or are reluctant to ask for a return. Another problem is that the income for crooked land is not presented in the APBDesa because this practice has been around for years and is considered normal. Seeing these problems, it is very necessary to be straightened and clarified in accordance with the current regulations.

    Village Law no. 6 of 2014, Article 71 paragraph (2) regulates Village Income, one of which comes from: Village Original Income (PAD). Article 72, Paragraph 1 letter a explains that what is meant by Village Original Income is income originating from the Village authority based on origin rights and Village local scale authority. PAD consists of business results, asset returns, self-help and participation and mutual assistance. What is meant by business results include Village BUM results and crooked land. Because crooked land is one of the village incomes, the results from crooked land income must be included in the village budget.

    Utilization of Village assets by other parties

    There are assets of a village that are used by other parties. The problem that arises is who records and reports these assets and who performs maintenance. Many Village officials are confused about how to treat Village assets used by other parties.

    Utilization is the utilization of Village assets that are indirectly used in the context of carrying out village government duties and do not change ownership status as regulated in Regulation of the Minister of Home Affairs of the Republic of Indonesia No.1 of 2016 concerning Village Asset Management. It should be explained the substance of the asset used by the party is rented or borrowed.

    Lease is the use of Village assets by other parties within a certain period of time and receiving cash rewards. Borrow-to-use is the utilization of Village assets between the Village Government and other Village Governments as well as Village Community Institutions in the local Village within a certain period of time without receiving compensation.

    If it is rented, it means that there is rental income received. On the other hand, if it is borrowed, no contribution goes to the village. Maintenance costs are borne by the party using the asset as stated in Article 12 of Permendagri No. 1/2016 follows: lessee's responsibility for operational and maintenance costs during the term of the lease. The maintenance of Village assets as referred to in Article 20, paragraph 1 must be carried out by the Village Head and Village Apparatus. Paragraph 2 The cost of maintaining village assets is charged to the APBDesa.

    Assets that can no longer be used.

    Assets that can no longer be used can be chosen by several alternatives, namely assets that are discarded or written off, donated to other parties, exchanged or sold. Assets that have been discarded or written off, given to other parties, exchanged or sold must be removed from the asset books and not included in the Village net worth report.

    Depreciation of Village assets

    Meanwhile, there is no provision for assets in the village to be depreciated because there are no regulations that require it. The fact is that the assets used will wear out, be damaged, decrease in function and so on. Therefore, the asset must be depreciated to show the value that should be with current conditions.

    What reports should be made to report Village assets.

    At the end of the year, the Village must compile a Village Net Wealth Report which contains: assets (current and non-current), liabilities (short term and long term) and the difference is the Village's net assets. The Village Head submits a report on the results of village wealth management to the Regent through the Camat at the end of each fiscal year and/or at any time if necessary. The report on the results of village wealth management is part of the accountability report

    Read also : Pengertian, Jenis, Penggolongan, Serta Kebijakan Umum Pengelolaan Aset Desa

    Built and unfinished building, how to report

    Buildings that are built and unfinished must be reported as buildings in the process of construction at the cost that has been incurred for the construction process.

    The cost of the building purchased by paying an intermediary.

    Buildings purchased by paying a fee to the broker, the cost of the asset includes the costs paid to the broker. In accordance with the definition, the cost of an asset is all costs incurred to acquire the asset until it is ready for use. Therefore, intermediary costs are included in the cost of the acquired asset.

    Removal

    Deletion of village assets is an activity to delete / eliminate village assets from the village inventory data book. (Deletion of village assets as referred to in paragraph (1) is carried out in the case of village assets due to the occurrence of, among others:

    a. switch ownership;

    b. extermination; or

    c. another reason.

    Elimination of village assets that change ownership includes:

    a. transfer of village assets to other parties;

    b. a court decision that has permanent legal force. Villages that lose their rights as a result of the court's decision as referred to in letter b are obliged to remove from the list of assets belonging to the village inventory.

    CONCLUSIONS AND SUGGESTIONS

    Village Assets are Village assets originating from the Village's original assets, purchased or obtained at the expense of the Village Revenue and Expenditure Budget (APB Desa) or other legitimate rights acquisitions. The types of village assets consist of: Original village wealth, Village assets purchased or obtained at the expense of the Village Budget, Village assets obtained from grants and donations or the like, Village assets obtained as the implementation of agreements/contracts and/or obtained under the provisions of regulations the law, the results of village cooperation, and village wealth derived from other legitimate acquisitions. The village's original wealth consists of: village treasury land, village market, animal market, boat moorings, village buildings, fish auction managed by the village, auction of agricultural products, village-owned forest, village-owned springs,

    There are still many Village apparatuses that are not clear on how the accounting treatment for Village assets will be. How to treat assets that can no longer be used, assets used by other parties, assets under construction and completion, the cost of assets. This lack of understanding can lead to mistakes and carelessness that have an impact on legal problems.

    I think that technical guidance or training for village officials is still very much needed. Implementation of guidance can be by inviting instructors to the village or attending training at the organizing institution. By following technical guidance and education and training and willing to learn, village apparatus resources will increase. Technical guidance can be followed by all village officials either simultaneously or in rotation.

    berita terkini desa

  • sudutdesa
    commented
    https://sourceforge.net/projects/beritadesa/support

  • sudutdesa
    commented
    great post. thanks https://sudutdesa.tumblr.com/post/65...nomor-27-tahun
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