KAJIAN YURIDIS PENATAUSAHAAN BARANG MILIK DESA YANG DIPEROLEH DARI ANGGARAN PENDAPATAN DAN BELANJA NEGARA

Abstract

Arrangement in law Number 32 Year of 2004 of Local Goverment, especially Chapter XI about Village generates several problems, specifically authority and institution of village. For that reason, the government has stipulated Law Number 6 Year of 2014 about Village. However, there is vagueness about the administration of Village-Owned Property which is belong to village and obtained from State Budget. This research aims to provide explanation and authority reference in administrating Village- Owned Property obtained from State Budget. The research approach in this study is juridical normative approaches (legal research). The result of the research specifies that the administration of Village- Owned Property should be administered in Management Information System and State Property Accounting.