Penatausahaan Barang Milik Daerah Berupa Peralatan dan Mesin pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Sulawesi Barat

Regional government asset administration is an important component of local public-sector governance because the quality of recording, inventorying, and reporting affects asset-information reliability and accountability. This study analyses the administration of regional government assets in the form of equipment and machinery at the Public Works and Spatial Planning Office of West Sulawesi Province, focusing on recording, inventorying, and reporting. The study employed a descriptive qualitative approach with a case-study design. Data were collected through semi-structured interviews with seven purposively selected informants, field observations, and document reviews. The data were analysed thematically by comparing observed practices with applicable asset-administration requirements. The findings indicate that administration is supported by the E-BMD application, administrative documents, and coordination with the regional asset-management unit, but implementation remains inconsistent. Recording is constrained by delayed source documents, inconsistent data updates, and inaccurate classification codes for some items. Inventorying reveals incomplete or damaged asset labels, outdated Room Inventory Cards, and asset transfers that are not always reported promptly. In reporting, delays in data collection, physical verification, and reconciliation across divisions affect timeliness and reliability. The study concludes that the main challenge is not the absence of an information system, but the lack of consistent integration among recording, inventorying, and reporting. Improvements are needed in staff capacity, periodic physical verification, timely data updates, inter-division coordination, and accountability mechanisms.