Manajemen Aset Tanah dan Bangunan dalam Meningkatkan Pendapatan Asli Desa oleh Pemerintah Desa Sayang, Kecamatan Jatinangor

This study analyzes land and building asset management in increasing Village Original Revenue (PADes) in Sayang Village, Jatinangor, using a qualitative approach based on Mardiasmo’s asset management theory and Permendagri No. 1/2016. Data were col- lected through interviews, observations, and documentation. Findings indicate that as- set management has boosted PADes from Rp36.5 million (2021) to Rp174.5 million (2024) through strategies like converting land into kiosks and parking areas. However, chal- lenges include incomplete asset inventories, uncertified assets, and limited use of the SIPADES application due to technical issues and inadequate training. Recommenda- tions include accelerating asset certification, optimizing SIPADES, and providing regular training to enhance efficiency and transparency for sustainable village development.