Assessing Regional Asset Management “Operational Standards” at the Regional Development Planning Office of West Sulawesi Province

Effective local government asset management is critical for the efficient operation and sustainability of public institutions regarding their responsibility and otonomy given by the central government of Indonesia. On local government level, Regional Development Planning Office (Bappeda) is responsible as asset managers on province level. This study evaluates the management of regional assets at the Bappeda Office of West Sulawesi Province. Data collected through survey and interview with the office representatives and employee, supplemented by literature analysis of Domestic Affairs Regulation Number 19 Year 2016 to evaluates the policy implementation in the office. Data suggest that current activities or policy implementation in the office are alligned as the national policy standards. Core acts in the office includes planning – budgeting, procurement, utilization, optimization, security – maintenance, assessment, transfer, disposal, deletion, administration, guidance – supervision – control, and compensation – sanctions. The practices align with the Ministry of Domestic Affairs Policy, ensuring correct and effective implementation. Out of 100, we scored 58 - 59 to the current conformity level at Bappeda office. Some challenges remain with end-users, as some desire to personally own the official vehicles, occasionally breaching the rules, ownership, disposal, etc. The study underscores the importance of following established asset management cycles and regulations for effective asset utilization and maintenance, while highlighting the need for strategies to improve user compliance.


INTRODUCTION
One of the strategic policies declared by the Indonesian government in 1999, which has significant legalpoliticaleconomic impacts is regional autonomy (also called as otonomy), regulated by Law No. 23 of 2014.This policy mandates that each province, regency, and city in Indonesia manage and be accountable for their financial affairs.The implementation of regional autonomy represents a hopeful vision for holistic development, as it provides each region with the opportunity to manage, develop, and build according to their unique needs and potential.Although otonomy seems flexible for every area level from province to city, the implementation held by provincial level hierarchy which coordinates with lower level government within it (Junus et al., 2016;Kang & Park, 2012;Kim & Kim, 2016;Poma et al., 2023;Shah et al., 2021;Woods et al., 2022).Thus, managing asset locally is a hierarchical constructs which started by the

Power Decentralization
Decentralization as defined in Article 1 paragraph 7 of Law Number 23 of 2014 about Regional Government, is the transfer of government authority from the central government to regional governments to regulate and manage their own regions within the system of the Unitary State of the Republic of Indonesia (NKRI).Decentralization aims to develop local capacity in implementing government functions, which include development, community empowerment and public services.Yuwono (2008:13) explains that decentralization is the opposite of centralization, where centralization refers to the concentration of power, while decentralization means delegation of authority and responsibility to lower levels of management.In the public sector, decentralization signifies the distribution of authority to lower government units, thereby enabling people's participation in government and the development of democracy.
Regional autonomy, based on Article 1 paragraph 5 of Law Number 23 of 2014, is the right, authority and obligation of an autonomous region to regulate and manage government affairs and the interests of local communities in accordance with applicable laws and regulations.The concept of regional autonomy involves granting authority from the central government to regional governments, allowing regions to manage their own domestic affairs.With autonomy, regions can be more creative in creating advantages and incentives for economic and development activities.Real autonomy provides flexibility for regions to exercise government authority in certain areas that are developing in the region, while responsible autonomy is a manifestation of the obligations and duties that must be handled by regions as a consequence of the rights and authority granted.
The aim of regional autonomy is to empower communities, foster initiative and creativity, increase community participation, and create incentives for economic and development activities.Responsible autonomy is also needed to improve community services and welfare, develop democratic life, justice and equality, and maintain harmonious relations between the center and the regions (Yuwono, 2008:15).With regional autonomy, each region has the right to organize and manage its own government, adapt community services to local needs, and ensure compliance with applicable laws and regulations.

Asset Management
According to Siregar (2004:178), assets are goods that have economic, commercial or exchange value owned by business entities, agencies or individuals.Hidayat (2012:4) defines assets as goods which in the legal context are called objects, consisting of tangible and intangible objects, which are included in the assets of agencies, organizations or individuals.Based on Government Regulation Number 24 of 2005 concerning Government Accounting Standards, assets are economic resources owned by the government as a result of past events and are expected to provide economic or social benefits in the future.Government Regulation Number 27 of 2014 confirms that regional assets include all regional assets obtained from the Regional Expenditure Budget (APBD), Regional Business Entities (BUMD) or other legal sources, both movable and immovable which have economic or commercial value that can be utilized for regional needs.
Regional assets are classified into two main categories based on Government Regulation Number 24 of 2005.First, current assets which include cash and cash equivalents, short-term investments, receivables and inventories, which are expected to be realized within 12 months.
Second, long-term non-current assets, including long-term investments, fixed assets, reserve funds and other assets.Long-term investments aim to obtain economic and social benefits, while fixed assets have a useful life of more than 12 months and are used for government or community activities.Reserve funds are set aside for major needs that cannot be incurred in one financial year, and other assets include intangible assets and partnerships with third parties.Fixed assets are an important part of an organization or company's operations.According to Warren, Reeve, and colleagues (2010:2), fixed assets are long-term and are used for the production or provision of goods and services, rental to other parties, or administrative purposes.Statement of Financial Accounting Standards (PSAK) 16 states that fixed assets are tangible assets that are used in normal operations and are not for sale and purchase.The criteria for fixed assets according to Rudianto (2012: 256) include tangible, more than one year old, used in operations, not for sale, material, and owned by the organization or company.Fixed assets can be categorized into several groups.Rudianto (2012:257) groups fixed assets into assets with an unlimited life such as land, assets with a limited life such as buildings and machinery, and assets with a limited life that cannot be replaced such as natural resources.Baridwan (2008:272) also groups tangible fixed assets into the same three categories.This grouping makes it easier to manage assets to optimize utilization and transfer.Management of regional property, as regulated in Minister of Domestic Affairs Regulation Number 19 of 2016, includes a series of activities from needs planning and budgeting, procurement, receipt, storage, distribution, use, administration, utilization, maintenance, assessment, deletion, transfer, guidance, supervision, control, financing, and claims for compensation.This management aims to maintain and utilize public assets efficiently, effectively and economically, as well as ensuring accountability to the community.Regional assets, as a crucial element in the administration of government and the provision of public services, must be managed effectively and efficiently.Proper management of these assets is fundamental to ensuring that they contribute positively to governance and community services.This management should adhere to the following principles (Module on Regional Asset Management, 2007): 1. Functional Principle: Decision-making and problem-solving in the management of regional assets should be carried out by asset users, asset managers, and the Regional Head according to their respective roles, authorities, and responsibilities.This ensures that each party involved in asset management can operate within their defined functions to achieve optimal results.2. Legal Certainty Principle: The management of regional assets must be conducted based on established laws and regulations.This principle ensures that all asset management activities are legally compliant, reducing the risk of disputes and ensuring that assets are protected and utilized according to legal standards.3. Transparency Principle: The management of regional assets should be transparent, providing the public with access to accurate information.This transparency ensures accountability and allows the public to be informed about how regional assets are being managed and utilized, fostering trust and confidence in government operations.4. Efficiency Principle: Asset management should be directed so that regional assets are used according to the standard needs necessary to support the primary functions and duties of the government optimally.This principle ensures that resources are utilized in the most costeffective manner, avoiding waste and maximizing the benefits derived from the assets.
5. Accountability Principle: The management of regional assets must be accountable to the public.This means that asset managers must be able to justify their actions and decisions, providing clear evidence of how assets are used to benefit the community and meet government objectives.6. Value Certainty Principle: The management of regional assets should be supported by accurate information on the quantity and value of the assets.This principle is essential for optimizing the utilization and transfer of regional assets and for the preparation of the Regional Government's financial statements.Accurate valuation and inventory help ensure that assets are managed properly and that their value is maintained or enhanced over time.

METHOD
Data collected through interview with 10 employees at Regional Development Planning Office (Bappeda) of West Sulawesi Province, Indonesia.We assess the operation standards at the office and cross-check with the top policy/regulation by Ministry of Domestic Affairs Number 19 Year 2016.We develop 10 standards to be evaluated (Table 1).Qualitative approach used to describe the interview results.Descriptive analysis done to evaluate the interview notes, using qualitative analysis technique by (Miles et al., 2022), which are collecting, coding, condensation, then data conclusion.

Data source
The data required in this research is in the form of the 2020 Inspectorate Inspection Report document, Minister of Home Affairs Regulation Number 19 of 2016 about Guidelines for Management of Regional Asset, Regional Regulations and Governor Regulations related to Management of Regional Asset as well as other supporting documents related to Management of Regional Asset.

Analysis Techniques and Models
The analysis model in this research begins by examining the problems of managing Regional Asset in each management process in the APIP inspection results records, then comparing it with the management of Regional Asset which refers to Minister of Home Affairs Regulation Number 19 of 2016, then compiling a description and narrative to be included in the discussion of research report.

RESULT AND DISSCUSION Bappeda Office Profile and Responsibilities
The West Sulawesi Provincial Regional Development Planning Agency office is located in the West Sulawesi Governor's Office Complex.The formation of the West Sulawesi Provincial Regional Development Planning Agency began in 2009.The legality of the formation and operation of this SKPD is based on Regional Regulation No. 4 of 2009 concerning the Organization and Work Procedures of the Inspectorate, Regional Development Planning, Research and Development Agency and Regional Technical Institute of West Sulawesi Province.
Based on the Regulation of the Governor of West Sulawesi Province Number 4 of 2022 concerning Position, Organizational Structure, Duties and Functions and Work Procedures of Regional Apparatus of Sulawesi Province, the main task of Bappeda is to carry out some of the Governor's duties in administering government in the areas of Planning, Control and Evaluation of Regional Development, Governance and Development.Humans, Economy and Natural Resources as well as Infrastructure and regionalism.Based on the Regulation of the Governor of West Sulawesi concerning Position, Organizational Structure, Duties and Functions and Work Procedures of the Regional Development Planning Agency of West Sulawesi Province, the Position, Main Duties and Functions of Bappeda are described.Where the position of Bappeda is a supporting element of government affairs in the fields of Planning, Control and Evaluation of Regional Development, Government and Human Development, Economy and Natural Resources as well as Infrastructure and regional affairs.The Regional Development Planning Agency is led by the head of the agency who is located below and is responsible to the Governor through the Regional Secretary.
In carrying out its authority, the Regional Development Planning Agency is responsible for carrying out the main tasks and functions assigned, namely: 1. Main Duties, the Regional Development Planning Agency has the main task of carrying out some of the Governor's duties in administering government in the areas of Planning, Control and Evaluation of Regional Development, Government and Human Development, Economy and Natural Resources as well as Infrastructure and regional affairs.2. Function, in carrying out these main tasks, the Regional Development Planning Agency has the following functions: a) Carrying out the formulation and determination of technical policies in the field of regional development planning.b) Organizing the provision of support for the implementation of regional government in the area of regional planning including Secretariat, in the areas of Planning, Control and Evaluation of Regional Development, Government and Human Development, Economy and Natural Resources as well as Infrastructure and Regional Affairs.c) Processing data and information on development planning and communicating the results of regional development planning to improve the quality and accountability of planning.d) Coordination and synchronization between provincial and national and district/city development planning.e) Implementation of other functions assigned by the Leadership.

Operational Standard at Bappeda Office
The regional asset management system needs to be created well so that policy makers can make it easier and more precise by using various forms, both those in PP No. 84 of 2014 and Permendagri No. 19 of 2016 as well as management presented in statistical form by creating standards.easy to understand, because the statistical form of management of regional assets/goods has standards determined by regulations and the implementation of these policies is carried out using a general management process.
A procedure regarding the management of regional assets/goods (BMD) must be able to support the orderly management mechanism for regional assets/goods which is an interrelated cycle, namely:

Planning and Budgeting
BMD planning and budgeting within the framework of the Regional Development Plan (RPD) understanding the concept of RPD and the concept of planning needs and budgeting for BMD by looking at the linkage and integration of the OPD Work Plan (Renja) with the OPD Budget Work Plan (RKA).This means that at the OPD level, needs planning is the entry point for development planning in budget planning.
In its implementation, regional national development policies in Indonesia must be carried out comprehensively, by ensuring that development policies are integrated, consistent, integrated and prioritize the principles of discipline with national and regional development planning and budgeting policies.Needs planning is the activity of formulating detailed needs for regional goods to link past procurement of goods with current conditions as a basis for taking action to fulfill future needs.Planning for regional property needs (BMD) is prepared by considering the needs for implementing SKPD tasks and functions as well as the availability of existing regional property.Availability of BMD is the BMD available to the Property Manager and/or Property User.Planning for BMD needs must be able to reflect the real BMD needs of the SKPD so that it can be used as a basis for preparing the RKBMD.Regional Property Requirements Plan or abbreviated as RKBM, is a planning document for regional property needs for a period of 1 (one) year.Planning for BMD needs is carried out every year after the SKPD work plan (Renja) is determined.BMD needs planning is one of the bases for SKPD in proposing budget provisions for new needs (new initiatives) and basic figures (baseline) as well as preparing work plans and budgets.Planning for BMD needs refers to the SKPD Work Plan.Planning for BMD needs, except for write-offs, is guided by: a) Goods standard Goods standards are goods specifications that are determined as a reference for calculating BMD procurement in needs planning.Determination of standards needs to guide statutory regulations; b) Requirement standard Standard requirements are units of the quantity of goods needed as a reference for calculating the procurement and use of regionally owned goods in planning BMD needs in SKPD; c) Pricing standard The price is determined as a reference for the procurement of regional goods in needs planning.Determination of goods standards and requirements standards is carried out after coordinating with the relevant technical services.Goods standards, needs standards and price standards are determined by the Regional Head.The RKBMD that has been determined by the Property Manager is used by Property Users as a basis for preparing SKPD Work Plans and Budgets.Planning for regional property needs includes:: a) planning for the procurement of regional goods; b) maintenance planning for regional property; The results of the researcher's interview with the Regional Development Planning Agency of West Sulawesi Province, stated that the Needs and Requirements Planning cycle and procedures were in line with Minister of Home Affairs Regulation No. 19 of 2016.

Procurement
Procurement is the process of attraction, selection, placement, orientation and induction to obtain employees who are effective and efficient in helping the company achieve its goals.Procurement of Goods/Services is an activity to obtain Goods/Services by Ministries/Institutions/Regional Work Units/Other Institutions whose process starts from planning needs until completion of all activities to obtain Goods/Services.In general, the aim of procurement of goods is to obtain goods at a price that can be accounted for, in appropriate quantity and quality and procurement on time.And the implementation process for procurement is in Permendagri No.19 of 2016 in Chapter V concerning Procurement.

Utilization
Use is an activity carried out by property users in managing and administering regional property in accordance with the duties and functions of the relevant SKPD.BMD status is determined to be used to carry out the main tasks and functions of the SKPD and can be operated by other parties in order to support public services in accordance with the main tasks and functions of the SKPD concerned.Management of official vehicles within the government, both provincial and regional, needs to be organized.In the regional government administration service delivery system, equipment is needed as a means of supporting transportation for the implementation of regional government activities.This means of transportation is one of the most important factors in supporting the success of work, whether as a means of transportation for employees or for other service needs in the field.Official vehicles are one of the state facilities provided to officials and operational facilities for Regional Work Units or what are called SKPD.The aim is, among other things, to enable officials or other operational personnel to carry out daily official activities or activities more quickly and smoothly.In this way, the effectiveness of government administration and services to the community can also run smoothly and in a focused manner.
The use of official vehicles stipulated by the Province of West Sulawesi has currently been implemented by the applicable rules and policies, namely in Permendagri No. 19 of 2016, namely in Chapter VI concerning the Use of Regional Property.Looking at the rules for using official vehicles above, there are still some officials/goods users who do not comply with the rules, namely using official vehicles for personal purposes.If there are still those who dare to use official vehicles for personal purposes, they will be subject to sanctions as stated in PP No. 94 of 2021 concerning Civil Servant Discipline.To avoid misuse of regional assets, an integrity pact was signed by structural officials from echelon II to echelon IV as well as staff who hold regional assets.

Optimization
The regional government's desire to create prosperity for its people is confronted with the regional ability to finance all planned programs and activities.The availability of regional assets or goods which are often idle in each SKPD as a result of planning and budgeting not being in accordance with needs or other causes should be a strategic opportunity for the government to strengthen its sources of income.
In this condition, utilizing assets, especially vehicles, becomes an option.The management of asset utilization follows the applicable regulations in Minister of Home Affairs Regulation No. 19 of 2016, namely in Chapter VII concerning Utilization: a) The first part is about General Principles of Utilization.b) The second part is about Utilization Partners, several forms of BMD utilization, namely: rental, loan-to-use, KSP, BGS or BSG, and KSPI.The West Sulawesi Province Regional Development Planning Agency's OPD does not have regional assets that are utilized by utilization partners.

Security and Maintenance
Security is a control action activity in the management of regional property in the form of physical, administrative and legal action.Maintenance is an activity or action carried out so that all regional property is always in good condition and ready to be used efficiently and effectively.Security of regional property in the form of inventory items in the process of being used and inventory items in warehouses which is achieved physically, administratively and by legal action.
In implementing the management of official vehicles by the Regional Development Planning Agency of West Sulawesi Province, a policy of securing state-owned vehicles has been implemented by collecting official vehicle ownership documents such as the BPKB which functions as one of the securities owned by the government and has strong legal guarantees.Proof of ownership is submitted to the West Sulawesi Province Regional Financial and Revenue Management Agency.Meanwhile, for regional asset maintenance, the number of existing assets is still inadequate compared to the operational and maintenance costs of these vehicles.It still needs to be reviewed by reducing regional asset procurement, due to insufficient budget for operational and maintenance costs.

Assessment
Appraisal is an activity process carried out by an appraiser to provide an opinion on the value of an appraisal object at a certain time in the context of managing regional property.The value resulting from appraisal activities is fair value, where the term fair value is a reference to the term market value in accounting.Valuation of regional property is carried out in the context of preparing regional government balance sheets, utilization or transfer of assessment of regional property is the implementation of actions to support certainty of value, namely the accuracy of the quantity and value of goods in the context of optimizing the use or transfer of regional property and the preparation of regional government balance sheets.
Regulations regarding Assessment are contained in Minister of Home Affairs Regulation No.19 of 2016 Chapter IX.In accordance with applicable regulations, the South Sulawesi Government has properly implemented regional asset assessment which is managed by the West Sulawesi Provincial Regional Development Planning Agency.

Transfer
Forms of transfer of regional property may include: a) Sale is the transfer of ownership of regional property to another party by receiving compensation in the form of money.Sales of regionally owned goods are carried out at auction after the announcement of the auction in the presence of the auction official, through the local State Auction Office, except in certain cases such as special regionally owned goods in accordance with statutory regulations or other regionally owned goods as further determined by the Governor/ The Regent/Mayor sells through a Limited Auction Committee for special regional property which is formed by Decree of the Regional Head, and the proceeds of the sale/auction are paid in full to the Regional General Treasury.b) Exchange is the transfer of ownership of regional property carried out between the central government and regional governments, between regional governments, or between regional governments and other parties by receiving equal value.There are 2 (two) ways of releasing property rights and regional government buildings, namely by paying compensation (selling) by means of exchange.c) Transfer of ownership of goods from the central government to regional governments, between regional governments or from the government to other parties without obtaining compensation.Consideration to other parties without obtaining compensation.Considerations for implementing regional property grants are for social, cultural, religious, humanitarian, non-commercial educational purposes, and the administration of the central government/regional government.d) Regional Government Capital Inclusion is the transfer of ownership of regionally owned goods which were originally unseparated assets into separated assets which are calculated as regional capital/shares in State-owned enterprises, regionally-owned enterprises, or other legal entities owned by the State.Regional government capital investment in regionally owned goods is carried out in the context of establishing, developing and improving the performance of regionally owned business entities or other legal entities owned by the government and the private sector.
The implementation of the transfer of official vehicles by West Sulawesi Province, which has been carried out mostly in the form of sales for several years, cannot be guaranteed to have fulfilled the provisions of Minister of Home Affairs Regulation No. 19 of 2016 Chapter , Former State Official and State Civil Service Employee.This is because in the last few years, the West Sulawesi Provincial Government has not carried out a transfer which has resulted in the accumulation of assets in the form of official vehicles whose useful value is decreasing but the maintenance costs are increasing.

Disposal
Disposal of regional property is carried out if the following reasons are met: a) Cannot be used, cannot be utilized, and/or cannot be transferred; What is meant by unusable is related to the use of regional property.What is meant by not being able to be utilized is related to the utilization of regional property.Meanwhile, what is meant by non-transferable is related to the transfer of regional property.b) There are other reasons in accordance with statutory provisions.What is meant by there are other reasons in accordance with the provisions of statutory regulations is the reason that destruction can be carried out if there are provisions of statutory regulations as stipulated in Permendagri No.19 of 2016 in Chapter XI Part One concerning General Principles and part two Procedures Destruction of Users of Goods.
The method for destroying regional property is:: a) Burned b) Destroyed c) Stockpiled d) Drowning or e) Other methods in accordance with statutory provisions.

Deletion
Deletion or removal is the act of removing regionally owned goods from the list of goods by issuing a Decree from the authorized official to free the user or proxy of the property user and the property manager from administrative and physical responsibility for the goods under their control.Within a year it is very likely that many items that should be deleted will, because if they are not removed, these items will become increasingly damaged and even disappear.This will make it difficult to write off (damaged goods have been lost) and increasingly difficult to carry out inventory of goods.Implementation of the proposed elimination of BMD on regionally owned vehicles on official vehicles that are damaged or no longer used is by submitting a proposal to the management to be considered as an item to be written off and if the condition of the useful life is still 30% there must be information from each agency.In general, the implementation of writeoffs is carried out in accordance with applicable regulations, namely in Minister of Home Affairs Regulation No. 19 of 2016 in Chapter.

Administration
Administration according to Minister of Home Affairs Regulation No.19 of 2016 Chapter XIII is a series of activities that include: a) Bookkeeping is the activity of registering and recording BMD in the List of Goods.The BMD must be registered and recorded under its control in the List of Goods.Managers must register and record the BMD under their control in the List of Goods.Managers according to the classification and coding of goods.The rules for bookkeeping are contained in Part One regarding bookkeeping.b) Inventory is an activity to collect data, record and report the results of BMD data collection.
Inventory rules are contained in Part Two regarding Inventory.c) Reporting is the activity of submitting data and information carried out by the BMD administration implementing unit to goods users and goods managers.
The administration of regional assets in the Regional Development Planning Agency of West Sulawesi Province is basically based on Permendagri No. 19 of 2016 concerning Technical Guidelines for BMD Management which states that "Heads of Regional Work Units (SKPD) as users of regional goods, are authorized and responsible for recording and inventorying goods belongs to the area under its control."However, for old assets, whether from procurement or grants, up to now there is still a lack of data and evidence regarding the administration process.

Guidance, Supervision, and Control
The process of guidance, supervision and control over the management of regional property starts from monitoring and evaluation as well as inspection by the regional inspectorate in West Sulawesi Province.Furthermore, the process is generally carried out in accordance with Minister of Home Affairs Regulation No.19 of 2016 in Chapter XIV, namely: a) Part One regarding Coaching; b) Part Two concerning Supervision and Control.

Compensation and Sanctions
Every asset that is lost, either by the treasurer or by an official or employee based on negligence, must be sued for compensation for regional assets/goods so that they are properly maintained.Analysis of the implementation of regional asset management is to analyze the implementation of regional asset management at the Regional Development Planning Agency of West Sulawesi Province.Minister of Home Affairs Regulation No.19 of 2016 stipulates rules regarding claims for compensation in Chapter XVII concerning Compensation and Sanctions Article 510.
Seeing that there are so many cycles, management procedures are absolutely necessary, because it is impossible for so many tasks to be carried out by one section/team in managing regional assets/goods.The process of implementing policies for managing regional property in the form of official vehicles with the existence of Minister of Home Affairs Regulation No. 19 of 2016 on the Regional Development Planning Agency of West Sulawesi Province is running with management carried out in general according to the rules.
The implementation of coordination for the management of BMD in each SKPD, starting from official vehicles and goods users to goods users and goods administrators.After implementation, the implementer must also make a report on the receipt, distribution and stock/inventory of regionally owned goods to the head of the SKPD, namely by means of which all parties with an interest in the user of the goods must coordinate with the goods administrator/official vehicle manager.Looking at the above management, the authority of the implementer is clear and used properly even though there is injustice in the regulatory considerations carried out.Apart from the smoothness of the management system, there are also several obstacles in implementing the BMD management policy in Permendagri No.19 of 2016, such as: a) Goods users still lack/weak understanding of the regulations in question; b) The desire to have BMD sometimes violates the rules/contradicts.
The results of the interview show that the process of managing regional assets in West Sulawesi provincial official vehicles is in accordance with the cycle that has been written previously and is in accordance with the applicable regulations, namely Permendagri No. 19 of 2016, except for goods users where the application is still there are officials who wish to own a vehicle.the service even though it has been determined that the vehicle is not for use outside working hours.
The results of this research are in line with research conducted by Syadza Hikmawati Tamsir (2018), Jhody Ropo Sembiring (2022), Muhammad Ifal (2018), which shows that regional asset management is in accordance with applicable regulations starting from the management system and spatial management system.scope or asset cycle of the area.However, each study has different government regulatory references.Currently, the regional asset management system must be managed well because a good regional asset management system will produce effective management.Although it still appears in some places to be less effective because the management contains irregularities that do not comply with the rules for both the managers of the goods and the users of the goods.

SWOT Analysis
Regional asset management is crucial for ensuring the efficient and effective use of government resources.At the Bappeda office, a diverse set of employee skills and characteristics contributes to the overall success of managing these assets.Regularly update these strategies to adapt to changing circumstances and emerging risks.

CONCLUSION
Matching the top regulations and the operational conducted at Bappeda office need some improvements, especially on maintenance, transfer, and disposal.Higher employees whos provided with office facilities such as car or motocycle might done something unrelated to official things.Maintenance given in a form of money might be misused by the beneficial.Transfering the office facilities might involve embezzlement among beneficiaries with their relatives.Disposal tooks time, thus more space needed to store the unused facilities.Overall, the top-down combined with better regulations to evaluate the core implementation on the office needed to cover issues mentioned in this study.The researcher expresses sincere gratitude the Rector of Universitas Terbuka for providing a conducive academic environment.Special appreciation is extended to the Coordinator of the Master of Management Program, the dedicated staff, and all lecturers at Universitas Terbuka for their contributions to academic excellence.Furthermore, the researcher acknowledges the Head of the Regional Office of the Directorate General of Taxes (DJP) in Banten, and the Head of the Cilegon Primary Tax Office for their permission and assistance in accessing research data.

Table 2 . SWOT matrix as operational analysis
Leverage Technology and Automation: Implementing advanced technological solutions and automated systems can streamline asset management processes, reducing manual workloads and increasing efficiency.This can also help address potential weaknesses related to dependence on manual processes and resource limitations.2. Enhance Training Programs: Establish comprehensive training programs to ensure all staff, including new and less experienced members, are well-equipped with the necessary skills and knowledge.This can help mitigate inconsistencies in processes and potential gaps in training.3. Promote Cross-Departmental Collaboration: Encourage cross-departmental projects and regular feedback loops to enhance collaboration and continuously improve processes.This approach can reduce siloed efforts and foster a more unified approach to asset management.4. Expand Mentorship Initiatives: Develop and expand mentorship programs to support skill development and knowledge sharing across the organization.This can help build a more capable and confident team, reducing potential risks associated with the unavailability of mentorship. 5. Strengthen Ethical and Compliance Measures: While maintaining high ethical standards, streamline decision-making processes to avoid unnecessary delays.Regular training on regulatory changes and ethical guidelines can help staff stay updated and compliant.6. Implement Strategic Planning Adjustments: Balance long-term strategic planning with short-term needs to ensure comprehensive asset management.Regular reviews and adjustments to the strategic plan can help address immediate challenges while keeping an eye on long-term goals.7. Encourage Innovation and Adaptability: Foster an innovative mindset and adaptability among staff to handle dynamic environments effectively.Encourage employees to propose and implement creative solutions to ongoing challenges.8. Enhance Risk Management: Develop robust risk management strategies to address potential threats such as cybersecurity risks, natural disasters, and economic downturns.