Implementasi Good Govermance Dalam Proses Transfer Aset Pemerintah Daerah Kota Sumedang

Main Article Content

Arman Maulana
Siti Rosmayati

Abstract

The method used in this study is a qualitative method according to Usman (2009: 78) qualitative method is
more based on phenomenological philosophy that prioritizes appreciation (verstehen). The qualitative
method seeks to understand and interpret the meaning of an event of human behavior interaction in a
particular situation according to the researchers' own perspective where respondents in the skinative
method develop (snowball) in a purposeful manner (perposive) until the data collected is considered
satisfactory. As described above, the methodology used is a descriptive qualitative approach so that the
focus of research focuses on existing problems or the actual problem of the Sumedang City Government
and West Java Province, namely, Analyzing the implementation of good governance in the process of
transferring assets of the Sumedang City Government which aims to optimize the potential assets. The
implementation of good governance uses 4 (four) main principles, namely the principle of accountability,
the principle of role of law, the principle of transparency, and the principle of community participation,
taking into account the application of asset management. According to Sutopo and Arief (2010: 4).
Qualitative data is in the form of descriptive form, in the form of verbal or written words about observable
human behavior. The qualitative data took the form of detailed descriptions, direct quotes, and case
documentation, this data was collected as a respondent's story, without trying to match a phenomenon with
predetermined predefined categories as the answer to the question. 1. The inventory of BPKAD assets in
Sumedang Regency has been carried out in all BPKAD units and routinely every year. At BPKAD the Head
Office of asset inventory is carried out by the Staff of the Field of Asset Registration and the Staff of the
Field Accounting Office.

Article Details

How to Cite
Maulana, A. ., & Rosmayati, S. (2020). Implementasi Good Govermance Dalam Proses Transfer Aset Pemerintah Daerah Kota Sumedang. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1), 1–24. https://doi.org/10.32670/fairvalue.v3i1.106
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Articles

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