<![CDATA[Regional property inventory governance is central to fiscal accountability because inaccurate asset records can weaken the reliability of local government financial reporting. This study examines the effectiveness of regional property inventory governance at the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency, identifies major institutional and technical constraints, and formulates improvement strategies. A descriptive-explanatory qualitative case study was conducted using semi-structured interviews with key asset-management officials, focused field observations, and documentary audits of Goods Inventory Cards (KIB A-F). Data were analyzed through the interactive model of Miles, Huberman, and Saldaña using data condensation, thematic display, conclusion drawing, and triangulation. The findings show that inventory governance has not reached optimal effectiveness. Goal attainment remains constrained by discrepancies between administrative records and physical asset conditions, including unrecorded and physically untraceable assets. Integration is weakened by delayed reporting and limited coordination across Regional Apparatus Organizations. Adaptation is restricted by reliance on offline SIMDA BMD, which centralizes data entry and slows reconciliation. The study recommends accelerating migration to the integrated online SIGOLABANG platform, conducting periodic physical censuses, strengthening reporting compliance, and improving the technical capacity of asset-management personnel.]]>
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