Analysis of Regional Asset Management at the Regional Property and Asset Management Bureau of South Sulawesi Province

  • Nurul Inayah Farahyanti
  • Haliah Haliah Pascasarjana Universitas Hasanuddin, Makassar
  • Nirwana Nirwana Pascasarjana Universitas Hasanuddin, Makassar
  • Muh Alief Fahdal Imran Oemar Pascasarjana Universitas Hasanuddin, Makassar
Keywords: Management, Asset, Budget

Abstract

This study aims to analyze the management of regional assets, especially official vehicles at the Regional Property and Asset Management Bureau of South Sulawesi Province, and to adjust the implementation of regional asset management with applicable regulations. The variables in this study are Regional Asset Management based on Permendagri Number 19 of 2016 concerning Guidelines for Regional Property Management which consists of planning needs and budgeting, procurement, use, utilization, maintenance and security, assessment, transfer, destruction, elimination, administration, and development, control, and supervision. Data collection techniques are carried out using documentation. The data analysis technique used was descriptive qualitative. The results of this study indicate that the management of regional assets applied to the Regional Goods and Assets Management Bureau of South Sulawesi Province is carried out based on Permendagri No. 19 of 2016; out of 11 indicators, some comply with the rules covering five processes, namely use, maintenance and security, assessment, transfer, and administration. Meanwhile, in the planning and budgeting process, procurement, utilization, destruction, elimination, guidance, control, and supervision are still not by Permendagri No.19 of 2016 concerning the Technical Management of Regional Property. This is because several asset management source documents are still not found, and the cycle is not yet complete.

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Published
2022-10-30
How to Cite
Inayah, N., Haliah, H., Nirwana, N., & Oemar, M. A. F. I. (2022). Analysis of Regional Asset Management at the Regional Property and Asset Management Bureau of South Sulawesi Province. Point of View Research Accounting and Auditing, 3(4), 331 - 340. https://doi.org/10.47090/povraa.v3i4.232
Section
Articles