Regional Government Asset Administration from a Government Internal Control Perspective: A Case Study at BKAD Bandung City
DOI:
https://doi.org/10.58258/crpt9797Abstract
This study examined the implementation of Regional Government Asset (BMD) administration at the Bandung City Regional Finance and Asset Agency (BKAD) from the perspective of the Government Internal Control System (SPIP), following the transition from a Qualified Opinion in fiscal years 2022 and 2023 to an Unqualified Opinion in fiscal year 2024. A descriptive qualitative case study approach was used. Data were collected through in-depth interviews with two informants representing the policy level and the technical-operational level, and analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). The results show that the control environment and monitoring components are supported by clear formal regulations but are not yet accompanied by written competency standards for administration staff. Control over the three administration activities (recording, inventory-taking, and reporting) is relatively consistent at the initial stage but weakens at the post-operational stage of asset management. The findings indicate that the lack of synchronization between physical asset data and accounting records was identified by informants as an important problem, which, according to the informants, was addressed through efforts to strengthen inventory consistency. Inhibiting factors include the absence of a formal risk identification method, reliance on manual controls based on personal experience, informal coordination with regional work units, and high staff turnover. Viewed through Agency Theory, these findings suggest that strengthening post-operational asset control is essential to reducing information asymmetry between local government as agent and the public as principal. This study provides practical input for BKAD Bandung City and other local governments in strengthening internal control over regional asset administration.References
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