Economics and Business Journal
Vol. 4 No. 5 (2026)

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

Nurhalisa Rahmat (Accounting Study Program, Makassar State University, Makassar)
Nur Afiah (Accounting Study Program, Makassar State University, Makassar)
Masdar Ryketeng (Accounting Study Program/ Makassar State University, Makassar)



Article Info

Publish Date
07 Jun 2026

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

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Journal Info

Abbrev

go

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Business Journal (ECBIS) | ISSN (e): 2963-7589 is an international peer-reviewed, open access scientific journal dedicated to the advancement and dissemination of research results that support high-level research in the fields of Economics, Management and Business, this journal ...