ABSTRACT

This study aims to analyze the procedures for the elimination of regional assets and the suitability of procedures implemented with applicable regulations in Indonesia, so that the implementation of the procedure for removing regional assets becomes better. This study used a qualitative method with a case study approach. Data obtained through interview and observation techniques.The results showed that the abolition of regional assets in the Boyolali Regency BKD was carried out based on Minister of Home Affairs Regulation No. 19 of 2016 which included consideration of the abolition of regional assets, the process of the removal and transfer of regional assets. In addition, inter-division related to the elimination of regional assets has been separated according to their respective functions and anadequate system is needed.Efforts are made to improve asset inventory and conduct socialization related to the elimination of regional assets to the relevant work units. However, this effort still needs to be supported by the existence of regulations in the form of regional regulations, improvements in compliance, attitudes, perceptions, and responsibilities of regional apparatus, assertiveness of leaders, and the existence of reward and punishment strategies for regional apparatus performance.Keywords: Removal, Asset, Regulation, Inventory