Asset Management in the Implementation of Public Sector Regional Property Disposal Systems

Authors

  • Amalia Rahmawati Department Accounting, Banjarmasin State Polytechnic Author
  • Tino Kemal Fattah Department Accounting, Banjarmasin State Polytechnic Author

DOI:

https://doi.org/10.20527/pt95tx56

Keywords:

Implementation of Regional Property Disposal System, Regional Asset Disposal System, Standard Operating Procedures

Abstract

Abstract: This research aims to understand the procedures and challenges involved in the disposal of regional property at the Financial and Revenue Management Agency of Hulu Sungai Selatan Regency, following the Standard Operating Procedures (SOP). Effective management of regional property is essential as it supports the primary revenue of a region. The study employs a qualitative research method with a descriptive approach, focusing on illustrating the research object, organizational structure, main tasks and functions, and the detailed system of regional property disposal. The research findings reveal that the SOP for regional property disposal issued by the Hulu Sungai Selatan Regency Government has been well-implemented and aligns with the prescribed standards. The SOP serves as an effective guideline for property disposal, although challenges persist during the disposal process, including issues related to the property itself and the accompanying documentation. Despite these challenges, the disposal procedures at the Financial and Revenue Management Agency have adhered to the established SOP. The main obstacles encountered include insufficient documentation and properties not meeting the disposal criteria. In conclusion, the study highlights the critical role of strategic asset management in the public sector, particularly in the disposal of regional property. The recommendations provided aim to address the existing challenges and improve the efficiency and effectiveness of the property disposal process, ensuring better resource utilization and enhanced financial performance. This research contributes valuable insights for policymakers and public administrators seeking to optimize asset management practices.

Keywords: Implementation of Regional Property Disposal System, Regional Asset Disposal System, Standard Operating Procedures

Downloads

Download data is not yet available.

References

Agustin, L., & Tarigan, A. A. (2022). Analisis Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara. VISA: Journal of Vision and Ideas, 3(1), 1–18.

Anugraini, P. S., & Puryandani, S. (2021). Implementasi Penghapusan Aset Tetap Dan Aset Tidak Berwujud Studi Kasus Pada Bppkad Kabupaten Blora Tahun 2019. Magisma: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 82–86.

Anugraini, P. S., & Puryandani, S. (2021). Implementasi Penghapusan Aset Tetap Dan Aset Tidak Berwujud Studi Kasus Pada Bppkad Kabupaten Blora Tahun 2019. Magisma: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 82–86.

Bovaird, T., & Löffler, E. (2019). Public Management and Governance. Routledge.

Firdianti, Arinda. (2018). Implementasi Manajemen Berbasis Sekolah Dalam Meningkatkan Prestasi Belajar Siswa. Yogyakarta: CV. Gre Publishing

Ida Nuraida, S. (2018). Manajemen Administrasi Perkantoran. Yogyakarta: Kanisius.

Kristanto, Andri. (2018), Perancangan Sistem Informasi Dan Aplikasinya, Vol. 1, Ed.Revisi, Yogyakarta

Kusumaningrum, A. (2019). Analisis Pengaruh SIM , SOP dan Jaringan Distribusi Terhadap Supply Chain Manajemen (Studi Kasus Pada PT. Lion Mentari Airlines). Widya Cipta, 3(1), 1–6

Marimin, Nurul (2015). Aplikasi Teknik Pengambilan Keputusan Dalam Manajemen Rantai Pasok. Bandung: IPB Press.

Moleong, L. J. (2017). Metode Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya.

Mulyadi, 2015, Implementasi Organisasi. Yogyakarta, Gadjah Mada Univercity Press.

Mulyadi. (2016). Sistem Informasi Akuntansi. Jakarta: Salemba Empat.

Rukin. (2019). Metodologi Penelitian Kualitatif. Sulawesi Selatan: Yayasan Ahmar Cendikia Indonesia.

Sailendra, Annie. (2015). Langkah-langkah raktis Membuat SOP. Yogyakarta: Trans Idea Publishing.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Susilowati, E. P. (2017). Penerapan Standar Operasional Prosedur (SOP) Teller Pada Pelayanan Nasabah Di BMT Taruna Sejahtera Kantor Cabang Suruh. 1–71.

Bpkad.mediunkab.go.id (2022, Oktober). Standar Operasional dan Prosedur Penghapusan BMD (Gedung dan Bangunan) Kota Madiun. Diakses pada 12 Juni 2023, dari https://bpkad.madiunkab.go.id/wp-content/uploads/2022/10/Sop-Penghapusan-BMD-Gedung-Bangunan.Pdf

Kabupaten Hulu Sungai Selatan. (2021). Peraturan Bupati Hulu Sungai Selatan Nomor 35 Tahun 2021 tentang Pelaksanaan Peraturan Daerah Nomor 11 Tahun 2017 tentang Pengelolaan Barang Milik Daerah. Pemerintah Kabupaten Hulu Sungai Selatan: Hulu Sungai Selatan.

Kabupaten Hulu Sungai Selatan. (2021). Peraturan Bupati Nomor 56 Tahun 2021 tentang Standar Operasional dan Prosedur Badan Pengelolaan Keuangan Kabupaten Hulu Sungai Selatan. Pemerintah Kabupaten Hulu Sungai Selatan: Hulu Sungai Selatan

Peraturanbpk.go.id. (2020, 8 Juni). Peraturan Pemerintah Nomor 28 Tahun 2020 tentang Perubahan atas Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Daerah/Negara. Diakses pada 22 Februari 2023, dari https://peraturan.bpk.go.id/Home/Details/138973/pp-no-28-tahun-2020

Downloads

Published

04-07-2024

How to Cite

Rahmawati, A. ., & Fattah, T. K. (2024). Asset Management in the Implementation of Public Sector Regional Property Disposal Systems. Journal of Business Transformation and Strategy, 1(2), 68-72. https://doi.org/10.20527/pt95tx56