TATA KELOLA ASET DAERAH MELALUI PENATAUSAHAAN DAN PELAPORAN DALAM PERSPEKTIF AKUNTABILITAS PUBLIK

Abstrak

This study aims to analyse the implementation of regional-owned asset administration and reporting in the Depok City Government, identify internal and external factors influencing asset management, and formulate development strategies to optimise regional asset governance. This research used a qualitative approach with a descriptive method. Data were collected through interviews, questionnaires, observation, and documentation studies. The data were analysed using the Rating Scale method to assess the implementation level of asset administration and reporting, combined with the Strengths, Opportunities, Aspirations, and Results approach to formulate strategic recommendations. The findings show that the implementation of regional-owned asset administration and reporting in the Depok City Government is in the good category, with a score of 81.10 percent. The bookkeeping, inventory, and reporting aspects have been carried out systematically; however, continuous improvement remains necessary. The proposed development strategies include improving the competence of asset management personnel, strengthening coordination among regional apparatuses, optimising the use of information technology, and conducting more consistent monitoring and evaluation. This study concludes that regional asset management in the Depok City Government has generally been implemented well, but further improvement is needed to ensure more accurate, transparent, accountable, and sustainable asset governance.

Kata kunci

• Regional Assets
• asset administration
• asset reporting
• local governance
• regional-owned assets
• tatakelola aset daerah