Advancing Digital Transformation in Village Administration: A Study of Asset Governance via SIPADES in Krayan Bahagia Village, Paser, East Kalimantan
DOI:
https://doi.org/10.47431/jirreg.v9i1.601Keywords:
participatory development, rural digitalization, village asset governanceAbstract
This study examines the governance of village assets in Krayan Bahagia Village, Long Ikis District, Paser Regency, East Kalimantan, with a particular focus on the implementation of the Village Asset Management Information System (SIPADES) 2.0 and 3.0. Despite its significant natural resource potential, especially in the plantation sector, the village faces various structural and institutional challenges that hinder optimal asset utilization. Through a qualitative descriptive approach involving document analysis and interviews with key informants, the study identifies several core issues, including limited technical capacity among village officials, low public awareness, weak supervision mechanisms, and the suboptimal use of digital platforms such as SIPADES. The findings reveal that although regulatory frameworks support transparency and accountability, village asset governance remains constrained by human resource limitations, inadequate digital infrastructure, and sociocultural barriers such as the lack of community participation in maintenance activities. This research contributes to the discourse on rural digital transformation by analyzing the intersection of institutional capacity, administrative technology, and participatory governance. It also offers practical policy recommendations, including technical training for village officials, public education on asset stewardship, and the development of an independent supervision system. The study highlights the urgent need for integrated strategies to enhance the effectiveness of village asset governance and ensure its contribution to inclusive and sustainable rural development.
References
Doli, D. Siregar. 2004. Asset Management. Jakarta: Satya Graha Tara.
Gumelar, M. D., Rahmadani, A., & Darmawan, D. (2023). Strategi Pengelolaan Aset Desa Berbasis Digital di Era SIPADES 2.0. Jurnal Administrasi Publik, 11(2), 55–64. https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/7879
Hanif, Nurcholis. 2011. The Growth and Administration of Village Government. Jakarta: Erlangga.
Halim, Abdul. 2004. Regional Financial Accounting. Jakarta: Salemba Empat.
———. 2004. Collected Papers on Regional Financial Management, Revised Edition. Yogyakarta: UPP UMP YKPN
Lestari, N., & Prabowo, A. (2019). Penggunaan Teknologi Informasi dalam Pencatatan dan Pengelolaan Aset Desa: Studi Kasus di Kabupaten Gunungkidul. Jurnal Ekonomi dan Kebijakan Publik, 6(2), 132–140.
Malayu, S.P. Hasibuan. 2007. Human Resource Management (9th Revised Edition). Jakarta: PT. Bumi Aksara.
Manulang. 1990. Encyclopedia of the Social Sciences. Jakarta: Ghalia Indonesia.
Moleong, Lexy J. 2004. Qualitative Research Methodology. Bandung: PT. Remaja Rosdakarya.
———. 2007. Qualitative Research Methodology, Revised Edition. Bandung: Rosda Karya.
Mursyidi. 2009. Government Accounting in Indonesia. Bandung: PT Refika Aditama.
Suud, Muhammad. 2006. Three Orientations of Social Welfare. Jakarta: Prestasi Pustaka Publisher.
Sadu Wasistiono & Tahir, M. Irwan. 2006. Prospects for Village Development. Bandung: Fokus Media.
Safira, N., Wulandari, M., & Aulia, R. (2024). Tantangan Implementasi Sistem Informasi Aset Desa Berbasis Digital: Studi Kasus SIPADES 3.0 di Kalimantan. Jurnal Reformasi Administrasi, 13(1), 1–10.
Supriyono, D., & Syari, N. (2020). Aplikasi Web-Based untuk Tata Kelola Aset Desa di Desa Pringanom. Jurnal Pengabdian kepada Masyarakat UNY, 5(3), 215–222. https://journal.uny.ac.id/index.php/jppm/article/view/31464
Susilowati, H., Sudarmadji, D., & Kurniawan, B. (2020). Model Tata Kelola Dana dan Aset Desa Berbasis Transparansi dan Akuntabilitas di Jawa Tengah. Jurnal ASET (Akuntansi Riset), 12(1), 15–27. https://vm36.upi.edu/index.php/aset/article/view/28995
Widjaja, H.A.W. 2003. Village/Clan Government. Jakarta: PT. Raja Grafindo Persada.







