Vol. 4 No. 5 (2026)
Open Access
Peer Reviewed

Analysis of Regional Fixed Asset Management at the Regional Finance and Asset Agency (BKAD) of South Sulawesi Province

Authors

Nurhalisa Rahmat , Nur Afiah , Masdar Ryketeng

DOI:

10.47353/ecbis.v4i5.424

Published:

2026-06-07

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Abstract

This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016, with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management

Keywords:

Management of Fixed Assets Regional Government Assets BKAD of South Sulawesi Province

References

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Author Biographies

Nurhalisa Rahmat, Accounting Study Program, Makassar State University, Makassar

Author Origin : Indonesia

Nur Afiah, Accounting Study Program, Makassar State University, Makassar

Author Origin : Indonesia

Masdar Ryketeng, Accounting Study Program/ Makassar State University, Makassar

Author Origin : Indonesia

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How to Cite

Rahmat, N., Afiah, N., & Ryketeng, M. (2026). Analysis of Regional Fixed Asset Management at the Regional Finance and Asset Agency (BKAD) of South Sulawesi Province . Economics and Business Journal (ECBIS), 4(5), 1957–1962. https://doi.org/10.47353/ecbis.v4i5.424