Implementasi Good Govermance Dalam Proses Transfer Aset Pemerintah Daerah Kota Sumedang
DOI:
https://doi.org/10.32670/fairvalue.v3i1.106Keywords:
Asset management, asset inventory, regulatory assets, legal audit assets, assessment assets and optimization assetsAbstract
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.
References
Agustina, Maria, 2005, Manajemen Aset (Tanah dan Bangunan) Pemerintah Daerah Studi Kasus di
Kabupaten Bandung, Skripsi. Unpad, Jatinangor (tidak dipublikasikan).
Arifin B, Setiadi, Rizki S, Yuris M, 2003, Manajemen Kekayaan Negara, Journal Ekonomi dan Bisnis
Indonesia, 4(2): 20-29.
Anwar, Saifuddin, 2007, Reliabilitas dan Validitas, Pustaka Pelajar, Yogyakarta.Appraisal Institute,
, “The Appraisal of Real Estate”, Twelfth Edition, Chicago,Illinois, USA.
Arikunto, Suharsimi,1998, Prosedur Penelitian Suatu Pendekatan Praktek , Cetakan ke- 8, Rineka
Cipta, Yogyakarta.
Bertovic, Hrugo; Kaganova, Olga; Rutledge, John, 2002, Asset Management Model for Local
Governments, Local Government Reform Project (LGRP), The Urban Institute.
Bohn, Henning 2002. Government Asset and Liability Management in an Era of Vanishing Public
Debt. Department of Economics. University of California at Santa Barbara.
Bloomquisht, Rob, dan Jim Oldach, 2005, Optimizing Plant Assets, through Improved Reliability
Practices, The Journal Orbit, Vol 25 No.1, halaman 31- 37.
Carn, N, R. Black dan J. Rabianski. 1999. Operational and Organisational Issue Facing Corporate
Real Estate Executive and Managers. Journal of Real Estate Research, 17(3): 281-99.
Chair, Abdul, 2001, Peranan Manajemen dalam Upaya Meningkatkan Kegunaan Aset Tanah dan
Bangunan untuk Mendukung Pelaksanaan Otonomi Daerah (Studi Kasus di Pemda DKI
Jakarta). Tesis S-2. Program Pascasarjana UGM, Yogyakarta (tidak dipublikasikan).
Ciptono et.al., 2001, An Exploratory Study on The Real-Time Strategic Factor of Corporate Real
Estate Asset Management (CREAM) Practices: Evidence From Indonesian Companies, Jurnal
Ekonomi dan Bisnis Indonesia Volume 16, No. 2 April, halaman 138-152.
DaDson, James, Ebenezer, Kobina, 2006, Optimizing Land Asset Management in Ghana a Shared
Responsibility and Recipe for Good Governance, Shaping the Change XXIII FIG Congress,
Munich, Germany.
Ghozali, Imam, 2005, Aplikasi Analisis Multivariat dengan Proses SPSS, BP Universitas Padjajaran,
Jatinangor.
Indriantoro, Nur dan Bambang Supomo, 2002, Metodologi Penelitian Bisnis untuk Akuntansi dan
/Manajemen, BPFE, Edisi Pertama, Yogyakarta.
Kabupaten Sumedang Dalam Angka, Badan Pusat Statistik, 2019.
Kuncoro, Mudrajad, 2001, Metode Kuantitatif Teori dan Aplikasi Untuk Bisnis Dan Ekonomi, UPP
AMP YKPN, Edisi Pertama, Yogyakarta.
Mahsun, Mohammad, 2003, Analisis Efektifitas Manajemen Aset Properti Riil Pemerintah Daerah
(Studi Kasus pada Pemerintah Kota Yogyakarta Tahun Anggaran 2001/2002). Jurnal Akuntansi
dan Keuangan Sektor Publik, 4(02): 1-9.
Mardiasmo, 2004, Otonomi dan Manajemen Keuangan Daerah, Good Governence Democratization,
Local Government Financial Management, Public Policy, Reinventing Government,
Accountability Probity, Value for Money, Participatory Development, Serial Otonomi Daerah,
Andi, Yogyakarta.
Mather, Daryl, 2003, The Strategic Importance of Asset Management, Speaker and Management
Consultant, Australia.
Pakiding, Yanuarius, 2006, Hubungan Manajemen Aset Dalam Optimalisasi Aset Tetap (Tanah dan
Bangunan) Pemerintah Daerah (Studi Kasus di Kabupaten Bandung), Skripsi Program Sarjana
Unpad, Jatinangor (tidak dipublikasikan).
Republik Indonesia, Undang-Undang Nomor 22 Tahun 1999 diubah dengan Undang- Undang Nomor
Tahun 2004 tentang Pemerintahan Daerah.
-----------------------, Himpunan Peraturan-Peraturan tentang Inventaris Kekayaan Negara Departemen
Keuangan RI, Badan Akuntansi Keuangan Negara, 1995.
-----------------------, Peraturan Pemerintah Nomor 6 Tahun 2006 tentang Pengelolaan Barang Milik
Negara/Daerah.
----------------------, Peraturan Presiden Nomor 8 Tahun 2006 tentang Perubahan Keempat Atas
Keputusan Presiden Nomor 80 tahun 2003 Pedoman Pelaksanaan Pengadaan Barang/Jasa
Pemerintah.
----------------------, Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2007 tentang Pedoman Teknis
Pengelolaan Barang Milik Daerah.
Riduwan, 2006, Metode dan Teknik Menyusun Tesis, Alfabeta, Bandung.
----------, 2007, Skala Pengukuran Variabel-Variabel Penelitian, Alfabeta, Bandung.
Rosyadi, 2006, Analisis Optimalisasi Pengelolaan Aset Tetap Non Operasional Pemerintah Propinsi
Kalimantan Barat, Tesis S2 Program Pascasarjana UGM, Yogyakarta (tidak dipublikasikan).
Schaefers, Wolfgang, 1999, Corporate Real Estate (CRE) Management: Evidence from German
Companies, Journal Of Real Estate Reaserch, Volume 17, Number 3, halaman 301-320.
Singarimbun, M. dan Effendi, S. 1987, Metode Penelitian Survai, Penelitian, Pendidikan dan
Penerangan Ekonomi Sosial, Jakarta.
Siregar, Doli. D, 2004, Management Aset Strategi Penataan Konsep Pembangunan Berkelanjutan
secara Nasional dalam Konteks Kepala Daerah sebagai CEO’s pada Era Globalisasi dan
Otonomi Daerah, PT Gramedia Pustaka Utama, Jakarta.
Soeratno dan Lincolin Arsyad, 2003, Metodologi Penelitian untuk Ekonomi dan Bisnis, UPP AMP
YKPN, Yogyakarta.
Sugiyono, 2005, Metode Penelitian Bisnis, Alfa Beta, Bandung.
Suharno, 2001, Peningkatan Profesionalisme Penilai Pemerintah, Jurnal Survey dan Penilaian
Properti, 22(3).
Sulistioyowati, Firma, 2003, Pengelolaan Aset Tetap: Tinjauan terhadap Aset Tetap Pelimpahan dari
Kandep ke Pemerintah Kota Yogyakarta Tahun 2001, Jurnal Akuntansi dan Keuangan Sektor
Publik, Vol 04, No. 02, Agustus, halaman 20-29.
Sumbambang, Budiono, 2004, Titik Tolak Pemikiran untuk Peningkatan Kinerja Pengelolaan Aset
Daerah, Summary Executive, disampaikan pada Pertemuan dengan Masyarakat Penilai,
Jakarta, 15 Februari.
Supranto, Johanes, 2004, Analisis Multivariat, Arti dan Interpretasi, Rineka Cipta, Jakarta.
Wardhana.I.H., 2005, Mengelola Aset Kota Jakarta, Jurnal Kajian Pengembangan Perkotaan, Vol 01,
No. 01, April, halaman 7-10.
