INVENTORY OF LOCAL GOVERNMENT PROPERTY: CASE STUDY AT SUMBAWA DISTRICT GOVERNMENT

Abstract

The title of this research is the Inventory of Regional Property: A Case Study in Sumbawa Regency Government. Research on the process of inventory of Local Government Property at the Government of Sumbawa Regency through the Regional Financial and Asset Management Board of Sumbawa Regency as Leading Sector in the management of Local Government Property. This research was conducted at the Regional Finance and Asset Management Board of Sumbawa Regency as Leading Sector of Local government propertyManagement. Research motivation, because of recommendation from Report of Audit Result of BPK-RI to Financial Statement of Local Government of Regency of Sumbawa Year 2016, stating that to do inventory of Local Government Property and coordinate Local Government Property managers that exist in Unit Working Area, therefore inventory Local Government Property Becomes interesting to examine because the bad inventory of Local Government Property process will have an impact on the presentation of the balance sheet so that it can not be believed its Qualitative research method with case study approach and focus of research on inventory process conducted by Leading sector. This study supports the relevant theory of goal setting theory (goal-setting theory). The results of this study indicate that in the Government of Sumbawa Regency has conducted a good inventory of local property based on Permendagri No. 17 of 2007 and the findings contained in LKP BPK RI 2016 is a "legacy" or kelalain that occurred in the process of inventory of local property.