Implementation of Asset Management Policy in Tana Tidung Regency

This research aims to analyze and describe the implementation of regional asset management policies in the Tana Tidung Regency as well as the factors inhibiting the implementation of regional asset management policies. The policy implementation theory used by Van Meter van Horn consists of policy standards and targets; resources, communication between organizations, characteristics of implementing agents; social, economic, and political conditions, and the attitude of implementing agents. The research method used is qualitative with a case study approach. Data collection techniques through interviews, observation, and documentation. The informants in this research were the Head of the BPKAD Agency, the BPKAD Secretary, the Head of Asset Management, the Regional Property Management Staff, and the Deputy Chair of the Tana Tidung Regency DPRD. The results of the research regarding the implementation of regional asset management policies in Tana Tidung Regency, namely 1) Policy standards and targets, namely BKPAD Tana Tidung Regency carries out management in accordance with regional asset management principles and procedures starting from planning to coaching, supervision and control; 2) Resources, namely the management of regional assets in Tana Tidung Regency are quite adequate, such as budget and facilities and infrastructure, although the availability of human resources is still relatively low because in terms of quantity BPKAD only has 49 human resources while the workload is more Lots; 3) Communication between organizations, namely BPKAD Tana Tidung Regency, is carried out through meetings and coordination between OPDs of Tana Tidung Regency regularly and consistently; 4) Characteristics of the implementing agent, namely in the implementation of regional asset management in BPKAD, namely the capacity of BPKAD and the autonomy possessed by BPKAD as an official or institution that has authority in managing regional property; 5) Social conditions, namely the economy and politics, are running effectively, this is because there are interest groups providing support for policy implementation; 6) The attitude of the executors (deposition), namely as agents managing regional property, is demonstrated through BPKAD's responsibility in managing regional property, carrying out control and supervision of assets through users by monitoring and controlling use, utilization, transfer, administration, maintenance and security


INTRODUCTION
The publication of the Law package on State/Regional Finance and the National Development Planning Law is an important step that brings the Indonesian state towards international standard financial practices.So in its development, the government has achieved great progress in building a regulatory framework and increasing the transformation of regional financial management.This paradigm change is the basis for further improving the quality of regional government administration.However, until now, in the process of administering government and implementing development, regional governments have faced many problems.In general, problems that are often faced in the process of administering government and implementing regional development include high levels of Corruption, Collusion, and Nepotism (KKN), relatively low-performance levels of civil servants, budget absorption capacity which is also still low, and performance accountability problems.and the management (governance) of regional assets has not been optimal.
One manifestation of the implementation of the principles of good governance as one of the demands of society in the struggle for reform is the realization of a regional wealth management system that is adequate, informative, transparent, and accountable.In principle, regional assets are an important component in regional financial management.According to Hidayat, (2012) that the management of regional assets/goods requires more serious and separate attention because this will result in a significant increase in the value of regional assets/goods from year to year.Relating to regional asset management.Umar, dkk, (2018) explains that the management of regional assets or regional property must be carried out in accordance with applicable regulations in order to create good governance to achieve effective, efficient, transparent, and accountable financial management that can be held accountable to the community or the public.Regional assets are goods owned by the regional government obtained from purchases by the regional government, grants from the central government, or assistance from other parties, which are non-binding and coercive, (Maulidiah, 2017).
Each region has goods or assets whose acquisition is charged to the regional income and expenditure budget or other legitimate sources of acquisition.Regional assets are the wealth of a region consisting of movable and immovable assets, the management of which is as stated in Permendagri Number 19 of 2016 concerning guidelines for managing regional property which includes planning and budgeting activities, procurement activities, security, utilization and maintenance, research, deletion, transfer, administration, guidance, supervision and control.Movable assets are assets that can be moved without changing the function of the asset, including official vehicles.Meanwhile, immovable assets or immovable goods are goods used as collateral to obtain long-term loans or credit, including land and buildings.
In managing state assets as stated in Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines for Management of Regional Property, the government does not only handle administration but it is more important to handle state assets so that it can increase efficiency, effectiveness, and create added value in managing assets.Therefore, the scope of state asset management includes needs planning and budgeting activities, procurement, use, utilization, security and maintenance, assessment, write-off, transfer, administration, guidance, supervision, and control.This process is a more detailed logistics cycle that is based on considering the need for adjustments to the treasury cycle in a broader context (state finance).
Assets have a very strategic role in supporting the implementation of the main tasks and functions of regional government.The availability of assets that suit needs will directly improve the performance of local government organizations.Regional asset management is a series of structured activities ranging from planning to supervision and control.Of several functions in managing regional assets, security, and maintenance.There are several cases related to regional property.The case that is often highlighted is related to official vehicles.Official vehicles are an example of regional property.Since the beginning of their procurement, official vehicles have been used to support the smooth running of official duties for government officials, namely officials in one of the SKPDs, meaning that administratively the vehicles are registered as regional property.However, it is often found that when an official transfer occurs, not only do the officials move location, but the official vehicle also moves location following the official transfer.

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Currently, asset management at the Tana Tidung Regency BPKAD office prioritizes and pays attention to principles such as efficiency, effectiveness, transparency, and accountability.Management also involves distribution, security, and maintenance.The asset data owned by the Regional Government of Tana Tidung Regency is as follows: Table 1 Tana Tidung Regency Regional Government Asset Data Source: Tana Tidung Regency BPKAD data for 2021 However, the reality that occurs in the use of official vehicles, both official cars and official motorbikes in Tana Tidung Regency, is that there are still many problems in the field that are not in accordance with existing regulations.
Firstly, official vehicle facilities are provided to ASNs in order to support the smooth running of work during working hours, but in reality, many ASNs use these vehicles for ASN's personal needs outside of working hours, such as family holidays, gardening, and even for nonofficial trips outside the Tana Regency area.Tidung.Apart from that, problems that are often found by the BPK in the Tana Tidung Regency are related to existing state assets, including findings regarding the existence of official vehicles.A common problem is that many registered vehicles are found not supported by adequate legal documents.
The example that occurred in Tana Tidung Regency is a reflection of asset management that is not in accordance with management because regional goods are an important element in the implementation of government, implementation development, and in providing excellent services to the community, they must be managed properly and correctly.which in turn will be able to realize regional goods management that meets accountability.
The level of employee need to utilize the office facilities provided is very large, even though there are many violations committed by employees (ASN) in utilizing office facilities.It is hoped that all facilities provided by the regional government will facilitate and improve employee performance, as well as support punctuality at work, as well as the implementation of office administration involving offices or other agencies that collaborate with each other in administrative services or official affairs.Based on the level of employee needs for vehicle facilities.
Second, from the aspect of punctuality in work accompanied by increasingly dense levels of work volume, means of transportation in the form of official and operational vehicles need special attention.If it is not accompanied by vehicle facilities to support all office work, it will
Four-wheel vehicle 130 118 slow down work effectiveness and reduce timeliness so that the targets to be achieved are not realized.This will be detrimental to the government agency itself.Basically, vehicle asset facilities are very much needed to support the smooth running of work activities, but in reality, problems are often encountered, either a lack of provision of vehicle assets or the availability of vehicle assets not supported by a good maintenance process.These assets are not being used efficiently so the damage will get worse if they are not used or are not properly maintained.Third, there is a frequent change of employees who manage regional assets, so that replacement employees sometimes have difficulty tracking down documents on the whereabouts of existing assets.Apart from that, the management of regional assets/goods belonging to Tana Tidung Regency has not yet carried out a complete inventory of assets, not all of the recorded assets and their whereabouts are known, no assessment has been carried out, and there is no adequate reporting of assets/goods.

METHOD
In this research, the author will use a type of qualitative research with a case study approach, namely an approach that is carried out intensively, in detail, and in-depth regarding the thing being researched in the form of programs, events, activities, and others to obtain in-depth knowledge/information about that matter, (Baxter & Jack, 2008).The informants in this research consisted of two, namely key informants and ordinary informants.The main informants in this study were selected purposively and the usual informants were selected using snowball sampling, (Sugiyono, 2011).The informants in this research focused on the Head of Tana Tidung Regency BPKAD, the Secretary of Tana Tidung Regency BPKAD, the Head of the Regional Property Management Division of Tana Tidung Regency, Tana Tidung Regency Regional Property Management Staff, Tana Tidung Regency DPRD Members, namely 5 people.
The instrument in this research was the researcher himself as explained by According to Sugiyono, ( 2011) with a research-based focus theory Donals S. Van Meter dan Carl E. Van Horn (in Tahir, 2014) regarding policy implementation which is influenced by four variables, namely policy standards and targets, communication, resources, disposition, bureaucratic structure, and social, economic, and political conditions to describe the implementation of regional asset management policies in Tana Tidung Regency.The data collection techniques used were observation, interviews, and documentation, Sugiyono, (2011).Meanwhile, data analysis techniques are as explained by Miles & Huberman, (1994) suggests that the interactive phenomenological model has three components of analysis, namely reduction, data presentation, and conclusion drawing.

RESULT AND DISCUSSION
Asset management aims to help an organization in fulfill the objectives of providing services effectively and efficiently which include: instructions on how to design assets, operate/use assets up to write-off of assets as well as risks that may exist during the asset life cycle.Kuswandi et al., (2021) explains that the main objective of asset management is to assist an entity in meeting the objectives of providing services effectively and efficiently.Meanwhile, the target of asset management is to achieve a match between assets and service provision strategies, so that service provision can be optimal at the lowest cost.
Regional asset management has been regulated in government policy, both central government and regional government, therefore policies regarding assets have been implemented in every region, as well as in Tana Tidung Regency.Donals S. Van Meter and Carl E. Van Horn (in Tahir, 2014) defines policy implementation as actions carried out either by individuals or officials or government or private groups that are directed at achieving the goals outlined in policy decisions, These officials carry out government work that has an impact on its citizens.Therefore, in this section, in accordance with the research objectives, the variables used by researchers in studying the implementation of regional asset management policies in Tana Tidung Regency are based on the opinions expressed by Donals S. Van Meter dan Carl E. Van Horn (inTahir, 2014).The research findings based on policy implementation variables are described as follows: Policy Standards and Targets Policy standards and targets greatly determine the success of achieving the objectives of implementing regional asset management policies.Implementation will be effective if the standards and targets of the policy are realistic in accordance with the socio-cultural conditions that exist at the policy-implementing level.Yuliah, (2020) explained that basically performance indicators to assess the degree of achievement of policy standards and targets can be explained that the activity moves from the policy level which is still in the form of regulatory documents to determining specific and concrete standards in assessing program performance.With standards and targets, it can be seen how much success the program has achieved.
With regard to policy standards, the research results show that at the level of policy implementation in managing regional assets in the Regional Financial and Asset Management Agency (BPKAD) of Tanah Tidung Regency, the policy standards used in asset management are 1) Government Regulation of the Republic of Indonesia Number 28 of 2020 concerning Management of State/Regional Property, amendments to Republic of Indonesia Government Regulation Number 27 of 2014 concerning Management of State/Regional Property; 2) Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines for Management of Regional Property; and 3) Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property.To achieve the objectives of managing state property in Tana Tidung Regency, as regulated in Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines for Management of Regional Property, the regional government of Tanah Tidung Regency made a Regional Regulation (PERDA) which is regulated in Tana Tidung Regency Regional Regulation Number 12 of 2019 concerning Management of Regional Property and also Regional Regulation Number 73 of 2020 concerning the Organization and Work Procedures of Regional Financial and Asset Management Bodies.
Then, regarding the target of regional asset management policy, it is none other than to achieve a match or suitability between assets and service provision strategies, so that service provision can be optimal at the lowest cost, as explained by Kuswandi et al., (2021).Therefore, to achieve the targets of asset management based on government policy, BKPAD Tana Tidung Regency carries out management in accordance with regional asset management principles and procedures starting from; 1) needs planning and budgeting; 2) procurement; 3) Usage; 4) utilization; 5) security and maintenance; 6) assessment; 8) transfer; 9) extermination; 10) deletion; 11) administration; and 12) coaching, supervision and control.This is in line with the opinion expressed by Donals S. Van Meter and Carl E. Van Horn (in Tahir, 2014) that in implementing public policy standards and policy targets must be clear and measurable so that they can be realized.If policy standards are vague, there will be multiple interpretations and it will easily lead to conflict between implementation agents.The results of the research show that the implementation of regional asset management in Tana Tidung Regency is quite well implemented because the policy targets are well managed.

Resource
Resources are a very important factor in the implementation of public policy.Therefore, implementing public policy requires sufficient resources, because sufficient and effective resources greatly determine the success of policy implementation.. George C. Edward Edward III (in Subarsono, 2012) Even though the contents of the policy have been communicated clearly and consistently, if the implementer lacks the resources to implement it, then implementation will not be effective.These resources can take the form of human resources, for example, implementer competence and financial resources.Resources are an important factor for effective policy implementation.Without resources, policies just remain on paper and become documents.Therefore, according to Ramdhani & Ramdhani, (2017) that policy implementation must be supported by the availability of resources (human, material, and methods).Implementation of public policies needs to be carried out carefully, clearly, and consistently, but if implementers lack the necessary resources, then policy implementation will tend not to be implemented effectively.
Without resource support, policies will only be documents that are not realized to provide solutions to existing problems in society, or efforts to provide services to society.Thus, resources are an important factor in implementing public policy.Resources in implementing public policies include: adequate staff, information, funding, authority, and other supporting facilities, (Afandi & Warjio, 2015).
Based on the results of interviews, document reviews, and observations made by researchers regarding resource indicators in the implementation of regional asset management policies as stated in Minister of Home Affairs Regulation Number 19 of 2016, they are quite adequate, although the availability of human resources is still relatively low, budget and facilities and infrastructure., which can be described as follows: Human resources, namely human resources are sufficient quality and quantity of implementers that can cover the entire target group (Putri, 2012).With regard to the human resources currently owned by Tana Tidung Regency BPKAD in managing regional assets, it can be said that they are not adequate, because, in terms of quantity, BPKAD has a total of 49 human resources with Civil Servant (PNS) status who are divided into the organizational structure of the Agency.Regional Financial and Asset Management as regulated in the Regional Regulation of the Regent of Tana Tidung Number 73 of 2020 concerning the Organization and Work Procedures of the Regional Financial and Asset Management Agency, consisting of 1) Head of the Agency; 2) Agency Secretary; 3) Data Collection Sector; 4) Revenue Sector; 5) Finance Sector; 6) Asset Management Sector; 7) Functional Position Groups.However, the number of 49 people is still not sufficient if you look at the number of employees in each field because there are not enough 10 people in each field so the workload in each field is increasing.Meanwhile, in terms of quality, it is known that the placement of employees based on the organizational structure that has been determined by the Tana Tidung Regency government is quite effective because the placement is carried out through the areas of expertise and groups of each employee so that the implementation of regional asset management policies can run smoothly.In fact, in order to improve the quality of human resource performance at BPKAD, the head of BPKAD always involves his employees in training and seminars in accordance with their field.
Budget resources, of Putri, (2012) explains that budget or financial resources are sufficient investment capital for a program/policy.The results of the research show that in terms of budget resources owned by the Tana Tidung Regency BPKAD, it is also sufficient to implement regional asset management policies as regulated in Minister of Home Affairs Regulation Number 19 of 2016.Based on the results of interviews and the results of document reviews carried out by researchers regarding the budget amount and details program owned by BPKAD Tana Tidung Regency in 2022, namely for a total budget of ± Rp. 27,913,609,243,-(twenty-seven billion nine hundred thirteen million six hundred nine two hundred and forty-three rupiah) which will be managed through several existing programs at BPKAD Tana Tidung Regency, such as 1) Regency regional government affairs support program /City; 2) regional financial management program; 3) regional property management program; 4) regional revenue management program; and 5) village government development and supervision program.
Equipment resources, namely in addition to supporting human resources and budget resources in managing regional assets in Tana Tidung Regency, are also supported by facilities and infrastructure resources even though BPKAD does not yet have its own government building, in other words, the BPKAD office currently still uses housing ( Mes Guru) to carry out government activities, but in carrying out regional asset management activities if viewed from the other facilities and infrastructure are quite adequate, such as machines, chairs and tables are all available in every sub-sector in BPKAD.
Therefore, in order to ensure the successful implementation of public policies, it is important for the government to ensure sufficient resources are available to implement policies effectively and achieve their goals.As explained by Donald S. Van Meter and Carl E. Van Horn (in Tahir, 2014) In implementing policies, resource support is needed, both human resources and non-human resources, in various cases government programs.
Several reasons why resources are very important in implementing public policy: a) Help achieve policy goals, namely adequate resources can help achieve policy goals by providing the support needed to implement programs and activities relevant to the policy; b) Increasing effectiveness and efficiency, namely adequate resources can help increase the effectiveness and efficiency of policy implementation, such as by providing financial resources for program implementation, human resources trained to carry out their duties and responsibilities well, and technological resources and information necessary to speed up and increase the efficiency of action; c) Ensure sustainability, namely adequate resources can also help ensure the sustainability of policy implementation because programs and activities related to public policy can run well and continue as long as adequate resources are available.

Communication between organizations
Communication between organizations in implementing public policy is very important because public policy often involves various organizations at various levels of government and in different sectors.Effective and regular communication between these organizations can help ensure that public policies are implemented well and achieve desired goals.Wardhani, Hasiholan, & Minarsih, (2016) explains that communication is an activity that results in other people interpreting an idea/idea, especially what is intended by the speaker or writer through a common system, whether with symbols, signals, or behavior.
Based on the results of interviews and document reviews conducted by researchers, it is known that the implementation of regional asset management policies with indicators of communication between organizations in BPKAD Tana Tidung Regency is carried out through meetings and coordination between OPDs of Tana Tidung Regency regularly and consistently.It is said to be routine and consistent because requests for regional asset planning are always carried out every year, even BPKAD always holds intensive meetings with property users with the aim of reviewing the complete documents for the proposed RKBMD.This is in line with what was explained by Donald S. Van Meter and Carl E. Van Horn (in Tahir, 2014) that the dimensions of communication that can influence the implementation of public policy are transmission, consistency, and clarity.More Donald S. Van Meter and Carl E. Van Horn (in Tahir, 2014) explains that to achieve successful implementation of public policy, implementers must know what will be done clearly; Policy goals and objectives must be communicated in detail to the target group to reduce the gap between planning and policy implementation.
Besides that, Ramdhani & Ramdhani, (2017) explained that communication greatly influences the implementation of public policy, where poor communication can have negative impacts on policy implementation.If the delivery of information about the goals and objectives of a policy to the target group is unclear, resistance from the target group may occur.Communication skills are directed so that activity implementers can negotiate with each other and find points of understanding/consensus that are mutually beneficial.A developed consensus can improve personal performance at work by finding win-win solution conditions for every problem, (Ramdhani, Suryadi, Susantosa, & No, 2006).

Characteristics of Implementing Agents
As is known, implementing agents in implementing public policy are individuals, organizations, or institutions that are responsible for implementing programs or policies that have been determined by the government or other institutions.According to Parmadi, (2018) that the focus of attention on implementing agents includes formal organizations and informal organizations that will be involved in implementing the policy.This is important because the performance of policy implementation will be greatly influenced by the right characteristics and suitability of the implementing agents.
Based on the research results, it is known that the characteristics of implementing agents in the implementation of regional asset management at BPKAD are BPKAD's capacity and the autonomy possessed by BPKAD as an official or institution that has authority in managing regional property.Capacity can be interpreted as the ability or strength possessed by BPKAD to carry out its duties in managing regional property effectively and efficiently.Therefore, with regard to capacity as a characteristic of implementing agents in the implementation of management of regional property managed by BPKAD based on government policy, it includes 1) budget capacity; 2) organizational structure capacity; and 3) BPKAD's human resource capacity.Based on the results of data analysis on resource indicators, it can be seen that if viewed from the capacity of human resources, organizational structure and budget coverage that BPKAD currently has is quite adequate.
Meanwhile, if viewed from the characteristics of autonomy, BPKAD Tana Tidung Regency has autonomy as an authorized official and has responsibility for coordinating the management of regional property as contained in Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines for Management of Regional Property and as contained in Regent Regulation Number 2 of 2019 concerning Management of Regional Property.This is in line with Donald S. Van Meter, and Carl E. Van Horn (in Tahir, 2014) which explains that the implementing agent is the party responsible for implementing the policies that have been determined by the competent authority.The characteristics of the implementing agent are very important in policy implementation because they will influence the success of the implementation.characteristics of implementing agents, including organizational characteristics that will determine the success or failure of a program, including the competency and size of agent staff, organizational strength, degree of openness of communication with external parties and policymaking bodies.
Social, Economic and Political Conditions Donald S. Van Meter, and Carl E. Van Horn (in Tahir, 2014) explains that social, economic, and political condition variables have a large role in the successful implementation of public policy.Therefore, utilizing social, economic, and political conditions is very important for agents implementing public policy because the presence of conducive social, economic, and political conditions can influence the level of success or failure of implementing public policy.
Based on the research results, it can be seen that the social, economic, and political conditions in implementing policies based on Minister of Education and Culture Regulation Number 19 of 2016 concerning Guidelines for Regional Asset Management in Tana Tidung Regency are running well, namely: 1) Social conditions; Social conditions in managing regional assets in Tana Tidung Regency can be demonstrated through public awareness and community participation in managing regional property.There are several activities carried out by BPKAD in the context of managing assets belonging to the Tana Tidung Regency area, such as carrying out outreach to increase public awareness to maintain public facilities such as parks, roads, public buildings, and, moreover, inviting the public not to throw rubbish anywhere.Apart from that, community participation is also very necessary in managing regional assets, such as the community participating in monitoring work on road, bridge, and other public facilities construction projects; 2) Economic conditions; The economic conditions in managing regional property in Tana Tidung Regency can be seen from the size of the budget received by BPKAD.In terms of the budget amount, it is indeed sufficient to implement several programs, but it cannot be denied that the budget currently used by BPKAD in managing regional property is still very dependent on balancing (central) funds.This is because the regional financial independence of Tana Tidung Regency is not yet optimal; and 3) Political conditions; It can be seen that community participation is an indicator that can support the success of policy implementation, especially regarding the management of regional assets.Therefore, in order to expedite the management of regional assets in Tana Tidung Regency, the community is involved in decisionmaking by involving the community in providing input and suggestions regarding the management of regional assets through Village Development Planning Deliberations (MPBD) as well as meeting forums between DPRD members and the government.regions, and the community to discuss government policy plans or programs.
According to Donald S. Van Meter, and Carl E. Van Horn (in Tahir, 2014) that the support of social, economic and political variables can support the success of policy implementation, namely the extent to which interest groups provide support for policy implementation; characteristics of the participants, namely support or rejection; what is the nature of public opinion in the environment; and whether political elites support policy implementation.

Attitude of the Executors (Deposition)
In the theory of public policy implementation, Donald S. Van Meter and Carl E. Van Horn (in Tahir, 2014) explains that implementing agents are individuals or groups who are responsible for implementing public policies that have been determined by the government or other institutions.The attitude of implementing agents is very important in implementing public policy because this will influence the effectiveness and efficiency of the policies that have been established.Several attitudes of implementing agents in implementing public policies include commitment, accountability, and responsiveness.
Based on the research results, it is known that BPKAD's attitude as a regional property management agent is demonstrated through BPKAD's responsibility in managing regional property, namely carrying out control and supervision of assets through users by monitoring and controlling the use, utilization, transfer, administration, maintenance, and security of goods.belongs to the area under its control.Apart from that, monitoring and controlling are carried out by authorized users.Users and authorized users can ask the government's internal supervision apparatus to carry out a follow-up audit of the results of monitoring and controlling the use, utilization, transfer, administration, maintenance, and security of regional property under their control.In line with this Rohman, (2016) explains that every public policy implementation activity must be accountable both administratively and substantively, in accordance with the provisions of statutory regulations.
Therefore obey Ramdhani & Ramdhani, (2017) that if the policy implementer has a good disposition, then it is strongly suspected that he will carry out the policy well, conversely if the policy implementer has an attitude or perspective that is different from the intent and direction of the policy, then it is possible that the policy implementation process will not be effective and efficient.The disposition or attitude of the implementers will give rise to support or obstacles to the implementation of the policy depending on the suitability of the competence and attitudes of the implementers.Therefore, the selection and appointment of policy-implementing personnel require individuals who have the right competence and dedication to the policies that have been established.