Transparansi dan Akuntabilitas dalam Manajemen Aset Daerah Palembang

Abstract

Openness and accountability are essential principles in effective governance, particularly in regional asset management. Within the framework of decentralization, local governments are required to manage assets optimally, efficiently, and accountably to support public services and regional development. However, administrative complexity, inter-agency coordination, and technological limitations remain significant challenges. This study aims to analyze the practices, challenges, and mechanisms of asset management in Palembang City. A descriptive qualitative method was employed, with data collected through literature studies related to government institutions, especially the Regional Financial and Asset Management Agency (BPKAD), and analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). The findings indicate that the city government has implemented several mechanisms to enhance openness and accountability, including asset management information systems, financial reporting procedures, and inventory administration and asset supervision. Nevertheless, challenges persist, such as suboptimal asset certification, data inconsistencies among regional agencies, limited technological integration, and inadequate human resource capacity. Therefore, strengthening systems, improving human resource capacity, and enhancing technological integration are necessary to achieve more transparent and accountable asset management.