Analisis Implementasi Inventarisasi Barang Milik Daerah Pada Badan Keuangan Dan Aset Daerah Kabupaten Tanggamus

This study examines the implementation of Regional Government Asset (Barang Milik Daerah/BMD) inventory management and identifies the factors influencing its effectiveness at the Regional Financial and Asset Management Agency of Tanggamus Regency. The research employed a qualitative approach with a narrative design. Research data were obtained through the review of official documents, including Asset Inventory Cards, Asset Inventory Lists, asset mutation reports, as well as regulations and audit reports related to regional asset management. Data analysis was conducted by examining, categorizing, and interpreting the data to identify patterns and main themes. The findings indicate that BMD inventory activities have been carried out in accordance with prevailing regulations; however, their implementation remains focused primarily on administrative aspects and has not been optimally supported by the use of asset management information systems. Supporting factors include the availability of regulations, the organizational structure of asset management, and the commitment of government officials. Meanwhile, inhibiting factors consist of limited human resource competencies, weak coordination among regional work units, and minimal utilization of information technology. This study emphasizes the importance of enhancing staff capacity and optimizing information systems to improve the accuracy and accountability of BMD inventory management