Analisis Pengelolan dan Perlakuan Aset Desa Menurut Prinsip Akuntansi Syariah di Desa Blumbungan

الملخص

This study aims to examine the management and treatment of village assets in Blumungan Village through the lens of prohibition, inspection, and sharia accounting principles. Using a qualitative field research methodology, this study facilitated direct data collection from the field through interviews with selected informants, including the village head, village secretary, village treasurer, general head of the village council (Kaur), head of the Village Consultative Body (BPD), and religious leaders in Blumungan Village. To supplement the findings, this study combined participant observation and document analysis related to village asset management. The findings revealed that the Blumungan Village administration has initiated asset management practices that align with established formal provisions and regulations; however, the application of sharia accounting principles remains insufficiently articulated and explicit. In practice, the treatment, recognition, measurement, presentation, and disclosure of assets continue to be influenced by conventional government accounting standards. Furthermore, significant differences persist between these practices and the core values ​​inherent in sharia accounting, such as tawhid (oneness of God), trustworthiness, fairness, transparency, and accountability. This disparity is exacerbated by various challenges, including limited understanding of sharia accounting concepts among village officials, the absence of sharia-based technical regulations, and constraints related to human resource capacity and information technology infrastructure. In the discussion section, this study advocates for the incorporation of sharia accounting values ​​into village asset management. This can be achieved through implementing training initiatives for village personnel, developing sharia-compliant technical guidelines, and improving the monitoring system with active community participation. Through these steps, it is anticipated that village asset management will not only meet administrative requirements but also resonate with sharia principles that foster moral values ​​and social accountability.