Evaluation of Administration of Regional Property at the Government of Wakatobi Regency


  • Dwi Wahyuniar Department of Accounting, Faculty of Economics and Business, University of Halu Oleo, Indonesia
  • Andi Basru Wawo Department of Accounting, Faculty of Economics and Business, University of Halu Oleo, Indonesia
  • Wa Ode Aswati Department of Accounting, Faculty of Economics and Business, University of Halu Oleo, Indonesia


Administration of Regional Property, Bookkeeping, Inventory, Reporting


This study aims to evaluate the administration of regional properties in the Wakatobi Regency. This study uses a qualitative descriptive approach. The informants of this study were three (3) employees of the asset sector at the Regional Finance and Asset Agency of Wakatobi Regency. Data collection methods include observation, interviews, and documentation, and researchers use qualitative data analysis techniques, namely, data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that the administration of regional milk goods at the Regional Finance and Assets Agency has not been carried out by Permendagri No. 19 of 2016 concerning the Guidelines for the Management of Regional Property and Government Regulation No. 71 of 2010 concerning Government Accounting Standards because the implementation related to inventory still encounters obstacles, namely regional property that is no longer known to exist. As for reporting, there are also frequent delays in reporting carried out by each OPD due to the large number of regional properties managed by these OPDs. There are also land assets that are still worth Rp.00 and do not have certificates. The problems of land fixed asset administration that exist at this time are caused by several factors, namely problems brought about by the division with Buton Regency, grants from the community, and an incomplete census of regional property.


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How to Cite

Wahyuniar, D., Wawo, A. B. ., & Aswati, W. O. . (2023). Evaluation of Administration of Regional Property at the Government of Wakatobi Regency. Indonesian Annual Conference Series, (Proceedings of IACS-HOICEB), 211-218. Retrieved from https://ojs.literacyinstitute.org/index.php/iacseries/article/view/1121