ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH DI PEMERINTAH KABUPATEN KEEROM

Abstract

The management of regional government assets is crucial as a source of revenue. This process includes planning, procurement, administration, utilization, maintenance, and supervision to ensure that assets contribute optimally. Fixed assets, as part of the balance sheet, hold significant value and reflect the wealth and economic potential of the region, which can influence investment attractiveness. Poor management can lead to assets becoming a financial burden. Regulations, such as Government Regulations and Ministerial Regulations, emphasize the importance of efficiency and transparency. With technological advancements, asset management is transitioning to more modern systems. The Regional Government of Keerom has submitted its Financial Report to the BPK for examination, which includes budget reports, balance sheets, and cash flow statements. This research aims to analyze the management of fixed assets at the Regional Financial and Asset Management Agency of Keerom, confirming that the management of fixed assets aligns with the procedures established by Ministerial Regulation No. 19 of 2016. The research adopts a descriptive-qualitative approach using triangulation with primary and secondary data. The sample determination employs purposive sampling, and the analysis follows the Miles and Huberman model (data collection, data reduction, data presentation, conclusion drawing). Based on the research results, the management of regional government assets at the Regional Financial and Asset Management Agency of Keerom has been conducted effectively, covering all aspects from planning and budgeting to procurement, use, utilization, security and maintenance, valuation, transfer, deletion, destruction, administration, and supervision. However, not all processes have been maximally implemented, as there are delays in reporting at the user level (OPD), and the utilization of regional assets by BPKAD Keerom is limited to leasing, while legal security measures have not been adequately addressed.

Keywords: Management of Regional Fixed Assets, Fixed Assets, Procedures, and Cycles of Managing Regional Property.