Analisis Efektivitas Penghapusan Barang Milik Daerah (BMD) dalam Mengoptimalkan Manajemen Aset pada BPKAD Kabupaten Dompu
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Abstract
This study evaluated the effectiveness of regional property disposal at the Regional Financial and Asset Management Agency of Dompu Regency, which faced significant challenges regarding human resource capacity and inventory inaccuracy. The researchers applied a qualitative descriptive approach and collected data through direct observations, in-depth interviews, and documentation studies. The results indicated that the disposal procedure was executed effectively in accordance with standard regulations through rigorous physical verification. Furthermore, the constraint of limited staff quantity was successfully mitigated by digitalizing the inventory system, while the issue of untraceable physical assets was resolved strictly through financial compensation claims. The study concluded that the effective disposal of severely damaged assets successfully prevented the waste of the regional budget and facilitated the systematic planning of future asset requirements.
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How to Cite
Irfan, I., Mahmud, M., & Mauzu, F. (2026). Analisis Efektivitas Penghapusan Barang Milik Daerah (BMD) dalam Mengoptimalkan Manajemen Aset pada BPKAD Kabupaten Dompu. ProBisnis : Jurnal Manajemen, 17(03), 1889–1895. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1600
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Creswell, J. W. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (4th ed.). SAGE Publications Ltd.
Kona, M., Sapulette, S. G., & Trisna Sary Lewaru. (2025). The Influence of Asset Management and Regional Financial Information System on the Quality of Financial Reports (Empirical Study the Ambon City BPKAD Office). Kupna Akuntansi: Kumpulan Artikel Akuntansi., 5(1), 21–30. https://doi.org/10.30598/kupna.v5.i1.p21-30
Lestariningsih, W. S. (2024). Analisis Implementasi Kebijakan Pengelolaan Barang Milik Daerah di Kota Tangerang Selatan. Jurnal Pembangunan Nagari, 9(2), 119–133. https://doi.org/10.30559/jpn.v9i2.500
Martina, P. W., Herwanti, T., & Hermanto. (2016). Implementasi Penghapusan Barang Milik Daerah Rusak Berat pada Pemerintah Kota Mataram. Jurnal Economia, 14(1), 39–53. https://doi.org/10.21831/economia.v14i1.15670
Mayasari, D. N., & Biduri, S. (2024). Implementation of a Regional Property Management Information System ( Sim-Bmd ) in Realizing Transparency and Accountability (Interpretative Study on Sidoarjo Regency Government). Information Systems (Business Informatics), 1–11. https://doi.org/10.21070/ups.4780
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). In Thousand Oaks, CA: SAGE Publications.
Moleong, L. (2015). Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
Patton, M. Q. (2015). Qualitative Research & Evaluation Methods: Integrating Theory and Practice (4th ed.). Thousand Oaks, CA: SAGE Publications.
Pemerintah Republik Indonesia. (2016). Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah. Jakarta: Kementerian Dalam Negeri.
Periansya, Azmi, F., & Yuliana Sari. (2022). Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X. Jurnal Akuntansi, 32(10), 3081–3097. https://doi.org/10.24843/EJA.2022.v32.i10.p13
Poae, Y., Ilat, V., & Warongan, J. D. L. (2017). Pengaruh pengelolaan barang milik daerah terhadap kualitas laporan keuangan pemerintah daerah kabupaten kepulauan talaud. Goodwill: Jurnal Riset Akuntansi Dan Auditing, 8(1), 159–169. https://doi.org/10.35800/jjs.v8i1.15356
Siregar, D. D. (2004). Manajemen Aset: Strategi Penataan Konsep Pembangunan Berkelanjutan secara Nasional dalam Konteks Kepala Daerah sebagai CEO’s pada Era Globalisasi dan Otonomi Daerah. Jakarta: PT Gramedia Pustaka Utama.
Sugianto, B., Khairo, F., & Abbas, Z. (2019). Peran Inspektorat dalam Pengawasan Internal pada Pemerintah Daerah. LEX LIBRUM : JURNAL ILMU HUKUM, 6(1), 93–106. https://doi.org/10.5281/zenodo.3600995
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Tangke, J. G., Halim, & Lucita, G. (2015). The Effect of the Optimization of Regional Owned-Asset Management Towards the Quality of Financial Report of the Government of Makassar Municipality. Jurnal Administrasi Negara, 21(April), 1–5. https://doi.org/10.33509/jan.v21i1.17
Yin, R. K. (2023). Case Study Research and Applications: Design and Methods (6th ed.). Thousand Oaks, CA: SAGE Publications.