Efektivitas Pengelolaan Barang Milik Daerah pada Sekretariat DPRD Kabupaten Batang

Muh. Muqodam (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan)
Rini Hidayah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Regional autonomy has shifted the system of government administration, requiring Regional Assets (Barang Milik Daerah/BMD) to be managed professionally in order to achieve good governance. This study aimed to analyze and evaluate the effectiveness of Regional Asset management at the Secretariat of the Regional House of Representatives (DPRD) of Batang Regency. This study employed a descriptive qualitative approach. Data were collected through observation, in-depth interviews with key informants, and documentation of financial reports. Financial performance was evaluated by measuring the Effectiveness Ratio of Regional Asset management based on the realization of capital expenditures during the 2023–2025 period. The findings indicated that the management of Regional Assets at the Secretariat of the DPRD of Batang Regency was generally effective, as reflected by the average realization of capital expenditures exceeding 90% and approaching 100%.