https://dinastires.
org/JLPH Vol.
No.
January 2025 DOI: https://doi.
org/10.
38035/jlph.
https://creativecommons.
org/licenses/by/4.
Factors Influencing the Optimization of Asset Management and Reporting at the Regional Financial and Asset Management Agency of Mahakam Ulu Regency Sophia Hipui1.
Fibria Indriati Dwi Liestiawati2.
Faculty of Administrative Science.
University of Indonesia, veronikahipui@gmail.
Faculty of Administrative Science.
University of Indonesia, fibria.
idl@ui.
Corresponding Author: veronikahipui@gmail.
Abstract: This study aims to analyze the factors that influence the management and reporting of regional assets at the Regional Finance and Asset Management Agency (BPKAD) of Mahakam Ulu Regency, and to formulate strategies to optimize asset management and reporting in the region.
The approach used in this study is post-positivism, which allows researchers to view asset management not only technically, but also in the social, political, and ideological contexts that influence public policy.
Using qualitative methods, this study explores the perceptions and experiences of stakeholders involved in asset management, through indepth interviews with key informants, including the Head of BPKAD and other related parties.
The results of the study indicate that there are several factors that influence the effectiveness of asset management and reporting, including limited human resources, technological infrastructure problems, lack of coordination between SKPDs, and support from regional This study also formulates several strategies to overcome these obstacles, namely increasing human resource capacity through ongoing training, improving technological infrastructure, especially to improve internet access in remote areas, strengthening regulations and monitoring, and increasing coordination between SKPDs.
With these strategies, it is hoped that asset management and reporting in Mahakam Ulu Regency can run more effectively, transparently, and accountably.
This research provides an important contribution to regional asset management policy and can be a reference for further research in the field of regional Keyword: Regional Asset.
Asset Management.
Asset Reporting.
INTRODUCTION
The Republic of Indonesia is a unitary state that applies the principle of decentralization in its government system, provides authority and freedom to the regions to carry out regional autonomy (Rodiyah.
Arifin, & Steven, 2020.
Sudarsono et al.
, 2022.
Sung & Hakim, 2.
Based on Law Number 23 of 2014, decentralization is defined as a delegation of power from the central government to local governments that enable them to manage internal affairs based on the initiatives and desires of the people, in the context of the Unitary State of the Republic 1882 | P a g e https://dinastires.
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Regional Government in Indonesia has the rights, authority, and responsibility to manage and regulate government affairs and the interests of local communities in accordance with existing laws and regulations (Muluk, 2.
One form of management carried out by local governments to show regional autonomy is the management of local government assets (Sumarajaya et al.
, 2022.
Sipayung & Cristian.
Fixed assets are crucial components that need to be managed effectively to produce accurate information in regional financial statements.
Management of regional property assets aims to increase effectiveness and efficiency and increase value in these management.
It is important for the management of regional assets to be carried out well so that these assets can be used as the main resources for local governments in building and increasing their capacity.
In the study of the evaluation of regional asset management in Indonesia, several general themes emerged that were consistently faced by local governments in managing their assets.
This problem includes a lack of comprehensive asset management system, insufficient trained human resources, and inconsistency in the application of existing regulations.
One of the crucial issues is the absence of an integrated and comprehensive asset management system, which includes all aspects of inventory, use, maintenance, and asset For example, studies conducted by Tirayoh et al.
in Minahasa Regency shows that despite clear regulations such as Government Regulation No.
27 of 2014, the practice of asset management is still often not well structured, causing inefficiency in the use of assets that should be able to support government operations more effectively.
Then, the lack of competent human resources in asset management is also a major obstacle.
Research by Guntur et al.
found that in the Bandung District Health Office, asset management was hampered due to the limited ability of employees in managing assets professionally.
In addition, the uniformity of the application of regulations often makes the asset management process Study by Elim et al.
shows that although policies have been established nationally, reality in the field is often different because of the mismatch of the application of the policy at the regional level.
Consistency and compliance with existing regulations need to be strengthened to ensure that all assets are managed in a transparent and responsible manner.
In many cases, documentation and administration of assets are also not well organized (Pamungkas et al.
, 2018.
Shoesmith.
Franklin, & Hidayat, 2.
This not only hinders the effectiveness of asset management but also complicates the audit and supervision process.
Research in various regions shows that asset management is often not documented properly, making it difficult for accurate examinations and evaluations of these assets.
Effective management of fixed assets is very important to provide accurate information in financial statements, which depend on the completeness of documentation that supports and is the basis of each stage of regional property management.
Problems in the management of regional assets are often expressed in the financial statements that have been audited by the Supreme Audit Agency, where the main issue is lack of information and errors in reporting In response, the government has established national regulations for regional asset management, namely Government Regulation Number 27 of 2014 concerning Management of State/Regional Property and Government Regulation Number 28 of 2020, which is the amendment to the previous Government Regulation.
The orderly management of regional assets has a significant influence on the finalization of the presentation of the regional balance that is prepared for an inspection by the Supreme Audit Agency at the end of the current fiscal year.
In the implementation of regional asset management by referring to the main tasks and functions of the Regional Financial and Asset Management Agency of Mahakam Ulu Regency has a role in the process of planning, budgeting, treasury, and regional government However, based on the results of observations in the field found problems in its implementation include: .
The absence of a road map to solve asset problems.
accuracy of asset data in the regional work unit is not optimal.
Inadequate regulations in the management 1883 | P a g e https://dinastires.
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Not yet optimal proof of ownership of land owned by Mahakam Ulu Regency .
sset certificatio.
The management of regional assets is actually part of the overall interrelated regional policy processes (Wisesa & Salam, 2023.
Yudha et al.
, 2.
Talking about this regional policy means we talk about how government organizations work from planning to public policy The background of this study illustrates the importance of managing regional assets in realizing good governance, especially in the context of regional autonomy applied in Indonesia.
Proper, effective and efficient asset management is very important to support transparency and accountability in local government financial statements.
However, various challenges are still faced by local governments in carrying out this task, including limitations of human resources, lack of comprehensive asset management systems, and inconsistency in the application of regulations, as faced by the Regional Financial and Asset Management Agency of Mahakam Ulu Regency.
Based on these challenges, this research will focus on two key aspects that can help provide strategic solutions in overcoming these problems.
First, research will identify the factors that influence the management and reporting of assets in Regional Financial and Asset Management Agency of Mahakam Ulu Regency.
Second, this research will formulate a strategy that can be carried out by the Mahakam Ulu Regency Government in optimizing the management and reporting of regional assets.
Based on the background of the problem described above, this study aims to analyze what are the factors that influence the management and reporting of assets at the Mahakam Ulu
Regency Financial and Asset Management Agency and how the strategies that can be carried out by the Mahakam Ulu Regency Government in optimizing management and regional asset
METHOD
This study uses a post-positivism approach that aims to provide a deeper and more critical understanding of the management and reporting of assets by the Regional Financial and Asset Management Agency of Mahakam Ulu Regency.
This approach allows researchers to not only see the factors that influence the management of assets technically, but also to understand the social, political, and ideological contexts that form policies and practices in the field.
explained by Dryzek .
, post-positivism emphasizes the importance of reflection on the bias and influence of social and political forces in public policy research.
Therefore, this research adopts an approach that prioritizes critical analysis of existing assumptions, with a focus on transparency and accountability in asset management.
To collect relevant data, this research uses a qualitative method, which focuses on individual perceptions and experiences related to asset management in Regional Financial and Asset Management Agency of Mahakam Ulu Regency.
Qualitative research aims to explore in depth various factors that influence the policies and practices of asset management, as well as to explore a more contextual understanding of the parties directly involved in the process.
This method is very useful for understanding social and cultural dynamics that can not always be explained through a quantitative approach.
The data collection was carried out through in-depth interviews with various key informants who were directly involved in the management and reporting of assets in Mahakam Ulu Regency.
This interview includes Regional Financial and Asset Management Agency employees, auditors, and other related parties such as representatives from regional offices and supervision institutions.
The use of in -depth interviews allows researchers to obtain more comprehensive data about perceptions, constraints, and challenges encountered in the management of regional assets.
This data collection process follows three main stages, explained by Miles.
Huberman, and Saldana .
as follows: .
Getting in .
ntering the research aren.
: In the initial stages, 1884 | P a g e https://dinastires.
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This relationship is built by providing a clear understanding of the research objectives and ensuring the acceptance and cooperation of the research subject.
Researchers also carry out technical and administrative preparations in order to carry out research smoothly.
Getting Along (Establishing relationships with subject.
: During the research process, researchers continue to build good relationships with informants, maintain openness and trust, and create an atmosphere that allows the exchange of information freely and honestly.
This is important to obtain more authentic and in-depth data.
Logging The Data (Data Collectio.
: Data is collected by conducting direct observations, in-depth interviews, and document studies related to asset In addition, secondary data such as regional regulations, financial statements, and other documents are also used to complete the analysis.
This research was conducted in Mahakam Ulu Regency, especially in the Regional Financial and Asset Management Agency of Mahakam Ulu Regency.
The selection of this location is based on the role of Regional Financial and Asset Management Agency of Mahakam Ulu Regency in the management and reporting of regional assets, as well as problems faced related to the management of assets that are the focus of this research.
The main data source of this research was obtained through purposive sampling, namely the selection of informants that were chosen intentionally due to its connection with the research Primary data obtained directly from interviews with key informants, such as the Head of Regional Financial and Asset Management Agency of Mahakam Ulu Regency of Mahakam Ulu Regency, representatives from the Financial and Development Supervisory Agency in East Kalimantan, as well as related regional offices.
While secondary data are obtained through document studies that include regional financial statements, regulations related to asset management, as well as archives that are relevant to the research topic.
In this study, data were analyzed using an interactive analysis model developed by Miles.
Huberman, and Saldana .
This model consists of three main stages: .
Data condensation: This process includes sorting, devoted, and data transformation to make it more easily analyzed.
Researchers will sort out relevant information from the results of the interviews and existing documents, as well as compile more systematic data, .
Data presentation: After the data is condensed, the next stage is the presentation of data in an organized form.
Data will be presented in the form of narration or tables that facilitate further understanding and analysis.
Conclusion and Verification: The last stage in data analysis is to draw conclusions and verify the findings.
The conclusions drawn will be verified through the comparison of data from various sources and in -depth interpretations, to ensure that the research findings are accurate and accounted for.
RESULTS AND DISCUSSION
Regional asset management is one of the important things in governance, especially at the regional level.
Regional property includes various types of assets such as land, buildings, vehicles, and equipment owned by local governments and used to support operations and public Good management of these assets can help local governments in carrying out their duties more efficiently, and in the end can also have an impact on improving the welfare of the people in the area.
In general, regional asset management involves several important stages, ranging from planning asset needs, procurement of assets, utilization, maintenance, to the removal or transfer of assets.
All stages must be carried out by complying with applicable regulations and considering efficiency and transparency.
In Indonesia, regional asset management is regulated by several regulations, one of which is Government Regulation Number 27 of 2014 concerning Management of State/Regional Property.
In addition, local governments also usually make regional regulations in accordance with their respective regional conditions.
In Mahakam Ulu 1885 | P a g e https://dinastires.
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Good asset management can provide many benefits for local governments.
For example, through proper management, the government can ensure that existing assets are utilized to the This can save expenses because the government does not need to always buy new assets if existing assets can be used properly.
In addition, efficient management of assets can also help local governments prevent waste or losses due to neglected or not recorded assets.
Therefore, good asset management is very important to support a clean and transparent In Mahakam Ulu Regency, regional asset management is one of the big challenges.
The large area of Mahakam Ulu Regency and has many remote areas makes asset management more Limited infrastructure and difficult geographical conditions also add to the complexity in asset management.
Regional Financial and Asset Management Agency of Mahakam Ulu Regency, who is responsible for the management of regional property, faces these challenges in carrying out their duties.
As a body that manages regional assets.
Regional Financial and Asset Management Agency is responsible for recording, inventorying, and reporting assets regularly.
In this case.
BPKAD of Mahakam Ulu Regency uses the Regional Property Management Information System (SIMDA BMD), which is designed to assist local governments in recording and managing assets more effectively.
With the SIMDA BMD, each regional work unit is required to record and report the assets they have.
In addition, this system also helps facilitate monitoring assets in real-time and facilitates planning the needs of procurement and maintenance of assets.
Even so, the use of SIMDA BMD in Mahakam Ulu Regency is not fully optimal.
Some obstacles are still often faced by Regional Financial and Asset Management Agency, especially related to human resources and technological infrastructure.
Many regional dations that do not have human resources are quite skilled in operating this system, so the recording of assets is often late or inaccurate.
In addition, the problem of internet access in remote areas in Mahakam Ulu Regency is also a separate obstacle.
Some offices in areas that are difficult to reach often have difficulty updating data in real-time through SIMDA BMD.
Coordination between Dinas is also one of the obstacles in the management of assets in Mahakam Ulu Regency.
Some agencies, such as the Health Office and the Education Office, have quite a large amount of assets and are spread in various work units, such as Puskesmas and Schools.
This makes the process of recording and reporting assets in these agencies become more complicated and requires longer.
In addition, there is also a problem in the handover of goods between goods users, where the transfer of assets is not always well recorded, so the existence of these assets is often difficult to trace.
In addition to technical constraints.
Regional Financial and Asset Management Agency also faces challenges in terms of utilization of assets that have not been maximized.
Many regional assets, such as buildings or land, are still not used optimally.
One of the causes is due to the absence of a clear utilization plan, as well as regulations that limit the flexibility of the use of assets.
For example, some assets in the form of land that are not used because there is no concrete planning related to its use.
Meanwhile, the process of removing assets that are not suitable for use also often takes quite a long time.
This is because the removal of assets requires approval from various parties, and complicated administrative processes are often obstacles.
On the other hand, there are also several supporting factors that help Regional Financial and Asset Management Agency in overcoming these obstacles.
Support from regional leaders is one of the important factors.
The Regent and Office Leaders provide full support in the asset management process, especially in terms of budget allocation and policies that support the increase in the efficiency of asset management.
In addition.
Regional Financial and Asset Management Agency also seeks to increase the capacity of human resources through training 1886 | P a g e https://dinastires.
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In this study, it was found that the management of assets in Mahakam Ulu Regency still has space for improvement.
Although there are already supporting systems and regulations, such as SIMDA BMD and Regional Regulation No.
17 of 2016, some technical and operational obstacles still need to be overcome so that asset management can run more optimally.
Compared to the results of previous studies, this finding shows that better coordination between regional agencies, increasing human resource capacity, and increasing technological infrastructure is the key to optimizing the management of assets in the regions Inhibiting factors The management of regional assets is often faced with various obstacles and challenges, especially in areas that have limited geographical conditions and infrastructure, such as Mahakam Ulu Regency.
These obstacles can affect the effectiveness and efficiency of asset management, which in turn has an impact on the ability of the local government to maximize the benefits of assets.
Some of the main challenges found in this study are related to the limitations of human resources, technological problems and infrastructure, lack of coordination between regional instances, as well as regulatory constraints that slow the asset management One of the biggest obstacles in the management of assets in Mahakam Ulu Regency is the limited human resources that are skilled in managing assets, especially in operating the SIMDA BMD.
Although this system is designed to facilitate the recording and reporting of assets, many employees in regional agencies are still not accustomed to using this system well.
In research conducted by Sihombing et al.
Limited Skills and Competencies of Human Resources are one of the main obstacles in the management of regional assets.
This also happened in Mahakam Ulu Regency, where limited training and technical guidance caused the recording of assets to be often late or inaccurate.
Employees responsible for asset management need to get adequate training in order to be able to use SIMDA BMD more effectively, so that the asset recording process can run smoothly and in accordance with applicable regulations.
In addition to the limitations of human resources, limited access to technology is also an obstacle in the management of assets in Mahakam Ulu.
Remote areas in this district often have problems with technological infrastructure, especially related to internet access.
As a result, the update of asset data can not be done in real-time, and the data recorded at SIMDA BMD is often not in accordance with the conditions in the field.
This hinders the process of inventory and reporting assets, which should be done regularly.
Research by Hamzani et al.
also identified the limitations of technology access as one of the biggest obstacles in the management of regional assets, especially in areas that have limited infrastructure.
In Mahakam Ulu Regency, this obstacle causes asset reporting is often delayed, especially in regional agencies operating in remote areas such as the Health Office and the Education Office.
Lack of coordination between regional instances is also a challenge in the management of regional assets.
Each regional agency is responsible for the assets they use, and they are required to report the condition of the assets regularly to Regional Financial and Asset Management Agency.
However, in practice, coordination between regional agencies and Regional Financial and Asset Management Agency often does not run well, especially related to reporting changes in asset status, transfer of goods, or damage to assets.
This lack of coordination causes many assets that are not well recorded or not reported in the right time.
This was also found in Ridwan's research .
, where the lack of coordination between regional agencies became one of the main causes of delays in reporting assets.
In Mahakam Ulu Regency, this problem is exacerbated by a large number of assets and is spread in many work units, such as in the Health Office that oversees the Puskesmas.
Supporting Puskesmas, and 1887 | P a g e https://dinastires.
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Another challenge that is also faced is the use of assets that are not optimal.
Many assets, especially land and buildings, which are owned by local governments are not utilized optimally.
Some assets are not even used at all because there are no clear use plans.
In the research of Muhammad and Sari .
, it was found that many regional assets were not used effectively due to lack of strategic planning related to the use of assets.
In Mahakam Ulu Regency, this problem also occurs.
Some of the land owned by the regional government has not been used because there are no concrete plans about how these assets can be utilized for the public interest.
In addition, rigid regulations are often a barrier to flexibility in the use of assets, which should be used to support regional development.
One of the biggest challenges in the management of assets in Mahakam Ulu Regency is the process of eliminating slow and complicated assets.
Assets that are no longer suitable for use must be immediately removed from the inventory list so as not to burden the maintenance However, in Mahakam Ulu Regency, the process of removing this asset often takes a long time because it must go through complex administrative procedures and require approval from various parties.
This removal process is often hampered by the unclear regulation and the slow process of decision making, which in turn has an impact on the management of overall In research conducted by Muzarrafah et al.
, it was found that the slow process of removing assets is one of the obstacles most often faced by local governments in an effort to manage assets efficiently.
In addition, limited budget for the maintenance of assets is also a big problem.
Assets owned by local governments need regular maintenance and maintenance so that they remain in good condition and can be used in the long run.
However, in Mahakam Ulu Regency, the budget allocated for the maintenance of assets is often insufficient, so many assets are damaged Research by Ratmono and Rochmawati .
states that a limited maintenance budget can cause assets to be quickly damaged and in the end must be replaced or deleted faster than they should.
This budget constraints also have an impact on the ability of local governments to maintain the quality of their assets, especially assets that function as public infrastructure such as roads, government buildings, and health facilities.
Supporting factors Optimal asset management in local government does not only depend on how the challenges and obstacles are overcome, but also at how good supporting factors can be utilized.
In Mahakam Ulu Regency, there are a number of important factors that play a role in helping local governments manage their assets more effectively.
Some of the main supporting factors identified include increasing human resource competencies, the use of appropriate technology such as SIMDA BMD, support from regional leaders, periodic evaluation and monitoring, as well as clear regulations and structured work guidelines.
One of the most significant supporting factors is to increase the competence of human Competent and well -trained human resources are very necessary in the management of optimal regional assets.
Employees in regional agencies responsible for asset management, such as the Treasurer of Goods and Operators SIMDA BMD, need to be equipped with adequate knowledge and skills in the operation of the system and recording of assets.
According to research conducted by Ridwan .
, an increase in human resource competencies was proven to play a major role in improving the efficiency of regional asset management.
In Mahakam Ulu Regency, training and technical guidance have been carried out regularly to ensure that employees in regional agencies are able to operate SIMDA BMD well.
This technical guidance not only helps improve technical skills, but also helps develop a deeper understanding of the importance of management of accountable and transparent assets.
1888 | P a g e https://dinastires.
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SIMDA BMD is a system designed to record, manage, and monitor regional assets in real-time and centered.
The use of SIMDA BMD allows regional agencies to record assets faster and more accurately, thus minimizing errors in reporting and managing assets.
Research from Arifin et al.
shows that the use of information technology in asset management is very helpful in increasing transparency and In Mahakam Ulu Regency, although there are several obstacles related to technological infrastructure in remote areas, the use of SIMDA BMD as a whole has helped improve the asset recording system.
Asset data can be accessed and updated faster, so that Regional Financial and Asset Management Agency can monitor the condition of the asset more effectively and conduct periodic evaluations.
Support from regional leaders is also one of the most important supporting factors in optimizing asset management.
Commitment from the Regent and Leaders of Regional Agencies to support better asset management can be seen in the budget allocation given for the procurement and maintenance of assets, as well as policies that encourage more transparent and accountable asset management.
Research by Suryoto and Kusumaningsih .
showed that the support of regional leaders had a significant influence on the success of asset management.
In Mahakam Ulu Regency, support from regional leaders is also reflected in an effort to strengthen coordination between regional agencies and ensure that each regional agency carries out its duties in managing assets in accordance with applicable regulations.
This support is very important because asset management not only requires technical skills, but also the commitment of all parties involved in the management process.
In addition to the support of the leadership, periodic evaluation and monitoring also plays an important role in ensuring that the management of assets goes as expected.
Routine evaluation is carried out to assess the performance of asset management, both at the level of regional agencies and at the Regional Financial and Asset Management Agency level.
This evaluation process includes verification of the physical condition of the asset, checking the suitability of asset data recorded at SIMDA BMD, as well as audits of the use and maintenance of assets.
Research by Ratmono and Rochmawati .
emphasized the importance of evaluation and monitoring as a tool to maintain accountability and ensure that regional assets are well managed.
In Mahakam Ulu Regency, evaluation and monitoring is carried out every three months through the reconciliation process of assets involving regional agencies and Regional Financial and Asset Management Agency.
This evaluation helps in identifying problems that may arise, such as data discrepancy or damaged assets, so that corrective action can be taken immediately.
Clear regulations and structured work guidelines are also supporting factors that are no less important.
The existence of clear regulations provides a strong legal basis for the management of regional assets, so that each stage of asset management can be carried out in accordance with applicable regulations.
In Mahakam Ulu Regency, regulations such as Regional Regulation No.
17 of 2016 concerning Management of Regional Property provide a comprehensive guide regarding planning, procurement, administration, utilization, maintenance, and removal of assets.
In addition, this regulation is also supported by structured work guidelines in the form of strategic plans from Regional Financial and Asset Management Agency in 2022-2026 and 2024-2025 Work Plans, which contain strategic targets in asset With a clear regulation and guidelines.
Regional Financial and Asset Management Agency can carry out its duties more directed, and regional agencies can manage the assets they have in accordance with established guidelines.
Another factor that supports the optimization of asset management is the development of organizational capacity.
Not only human resources need to be improved, but also work culture and communication patterns within the organization need to be improved so that each team member has the same understanding of the importance of good asset management.
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revealed that improving organizational culture that supports transparency and accountability can encourage more efficient management of assets.
In Mahakam Ulu Regency, one of the efforts to increase organizational capacity is to build better communication between regional agencies through special communication groups such as WhatsApp, which facilitates coordination related to reporting and recording assets faster.
Strategy for Optimizing the Management and Reporting of Mahulu Regency Assets The practical implications of research on asset management in Mahakam Ulu Regency show that there are several concrete steps that can be taken by local governments to increase effectiveness and efficiency in asset management.
This research provides a clear picture of the challenges faced in managing assets, such as lack of human resource skills, technological infrastructure constraints, as well as lack of coordination between regional agencies.
understanding these challenges, local governments can design strategies that are more targeted in increasing asset management.
Some practical steps that can be taken to overcome these problems include the development of human resources, improvement of technological infrastructure, and strengthening regulations and monitoring.
One of the most important practical implications is the need to develop human resource capacity in regional agencies responsible for asset management.
In this study, it was found that one of the main obstacles in the management of assets in Mahakam Ulu Regency was the lack of technical skills in operating SIMDA BMD.
Many employees still do not fully understand the way this system works, so the process of recording and reporting assets often experience delays or inaccurate.
Therefore, training and technical guidance become an important step that must be taken by the local government.
Research by Ridwan .
suggests that sustainable training can improve the ability of human resources in managing assets more effectively.
With a more intensive training program, it is expected that employees in regional agencies can use SIMDA BMD better, so that the asset recording process can run more smoothly and in accordance with applicable regulations.
In addition, the development of human resource capacity must also include a deeper understanding of the importance of transparency and accountability in asset management.
The local government can hold a seminar or workshop that focuses on understanding these values, so that every employee in charge of managing assets has a better awareness of their responsibilities in maintaining public assets.
This is very important because in many cases, errors in asset management often occur due to lack of understanding of the importance of accountability in governance.
Thus, in addition to technical training, an understanding of the principles of good governance must also be improved.
In addition to the development of human resources, improvement in technological infrastructure is also one of the practical implications that need to be resolved immediately.
this study, it was found that one of the main obstacles in the management of assets in Mahakam Ulu Regency was limited internet access in remote areas.
This causes the process of updating asset data through SIMDA BMD is often delayed, especially in regional agencies operating in areas that are difficult to reach.
To overcome this problem, local governments need to invest more in improving technological infrastructure, especially related to internet access in more remote areas.
Hamzani et al.
shows that investment in technological infrastructure is an effective way to improve the performance of asset management in local government.
With better technological infrastructure, regional agencies in Mahakam Ulu Regency can update asset data more real-time, so that the information recorded in the SIMDA BMD is always accurate and current.
In addition, strengthening regulations and monitoring is also an important step that can be taken by the local government to improve asset management.
Clear and firm regulations provide a strong legal basis for local governments to carry out asset management tasks in accordance with applicable regulations.
In Mahakam Ulu Regency.
Regional Regulation No.
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For example, the rules related to the handover of goods between regional agencies or between users of assets are still often ignored, which causes many assets not to be recorded properly.
Research conducted by Sihombing et al.
also mentioned that the implementation of regulations is often a challenge in many regions, especially because of non-compliance or lack of socialization regarding applicable rules.
To overcome this problem, local governments need to carry out more routine monitoring and evaluation of the implementation of asset management in each regional agency.
This monitoring can be done more intensively, for example by forming a special team tasked with conducting inspection to the field and ensuring that each regional agency carries out the recording and maintenance of assets in accordance with established rules.
In addition, internal audits must also be carried out regularly to evaluate whether the asset management process is running efficiently or there are still weaknesses that need to be improved.
Ratmono and Rochmawati's research .
shows that monitoring and evaluation conducted regularly can help improve accountability in asset management.
Furthermore, better coordination between regional agencies is also a practical implication that needs attention.
One of the findings in this study is that lack of coordination between regional agencies is often the main cause of delays in reporting assets.
To overcome this problem, local governments can form a more integrated communication system between regional agencies, so that any information related to the transfer or procurement of assets can be directly informed to Regional Financial and Asset Management Agency without delay.
Research by Muhammad and Sari .
also showed that good coordination between departments is one of the keys to success in managing assets.
With better coordination, the process of recording, reporting, and maintenance of assets can be done faster and on time.
In addition to the aspects that have been mentioned, the use of more optimal assets is also one of the important practical implications.
Many assets owned by local governments, such as land and buildings, have not been maximally utilized.
Some assets are not even used at all because there are no clear use plans.
To overcome this problem, local governments can make more detailed strategic plans about how each asset can be utilized to support regional Research by Arifin et al.
suggests that the use of more strategic assets can help increase the contribution of assets to regional economic growth.
With a clearer utilization plan, local governments can ensure that the assets owned truly provide benefits to the CONCLUSION This study found that there were several main factors that played a significant role in the management and reporting of assets in this area.
The first factor that is very influential is the competence of human resources.
The second factor that influences the management and reporting of assets in Mahakam Ulu Regency is technological infrastructure.
The third factor found in this study was the lack of coordination between regional agencies.
The fourth factor affecting asset management is the support of regional leaders.
This study provides several recommendations that can be implemented by local governments to increase the effectiveness of asset management.
The first strategy that can be done is to increase the capacity of human resources.
The Mahakam Ulu Regency Government needs to continue to conduct training and technical guidance for employees who are responsible for the management of assets.
The second strategy that can be done is to improve technological The third strategy is the strengthening of regulation and monitoring.
Although Regional Regulation No.
17 of 2016 has become a good guide in the management of assets in Mahakam Ulu Regency, the implementation still needs to be strengthened in the field.
The fourth strategy is an increase in coordination between regional agencies.
Local governments 1891 | P a g e https://dinastires.
org/JLPH Vol.
No.
January 2025 can form more integrated communication systems between regional agencies, so that information related to the transfer or changes in asset status can be directly reported to Regional Financial and Asset Management Agency without delay.
Finally, the fifth strategy is the use of more optimal assets.
Local governments need to prepare a clearer strategic plan regarding the use of assets owned.
There are some suggestions that can be proposed to increase the effectiveness of asset management in the future.
First, increasing the competence of human resources is very Second, improvement of technological infrastructure must be a priority for local governments, especially in remote areas.
Third, the strengthening of coordination between regional agencies must be carried out to ensure that any changes in asset status, such as transfer or deletion, can be immediately reported to Regional Financial and Asset Management Agency.
Fourth, local governments must strengthen monitoring and evaluation in asset management.
Finally, the use of more optimal assets must also be focused.
Next is a suggestion for further research that wants to explore the same theme.
This study has provided an understanding of the factors that influence the management and reporting of assets in Mahakam Ulu Regency, as well as strategies that can be carried out to optimize the Although this research has provided a comprehensive picture, there are still several aspects that can be used as a focus in the next research.
For example, research in the future can be directed more deeply related to the role of technology in the management of regional assets.
This study shows that SIMDA BMD has an important role in recording and reporting assets, but there are obstacles related to technology access in remote areas.
Further research can focus on more detailed evaluation of the effectiveness of SIMDA BMD and innovative efforts to overcome technological limitations in remote areas.
In addition, it can be further investigated how other technological integration, such as geographical information systems (GIS), can be used to map assets scattered in large and remote areas REFERENCE