Analysis of Village Treasury Land Management in Enhancing Village Financial Capacity (A Study of Villages in Serang Regency, Banten Province)
DOI:
https://doi.org/10.59890/ijmbi.v4i4.50Keywords:
Village Assets, Village Treasury Land, Village Own-Source Revenue, Village Financial Capacity, Village Fiscal IndependenceAbstract
Village Treasury Land (VTL) is a strategic asset with the potential to strengthen village financial capacity and fiscal independence, yet its utilization remains suboptimal. This study analyzes VTL management in Kramatwatu District, Serang Regency, focusing on governance, institutional capacity, village apparatus competence, and its contribution to Village Own-Source Revenue (PADes). A qualitative case study approach was employed, with purposively selected informants and data collected through interviews, observation, and documentation. Data were analyzed using an interactive model. The findings indicate that incomplete asset legalization, limited apparatus capacity, flood risks, declining soil fertility, and weak Village-Owned Enterprises constrain VTL optimization. Its contribution to PADes remains low compared with transfer revenues. Strengthening asset legality, apparatus capacity, Village-Owned Enterprises, and partnership-based management is therefore essential to enhance the fiscal value of VTL.
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