Abstract
The problems in state/region owned goods in Indonesian state and local governments are suspected to occur because of weak monitoring programs, according to many studies. A tool or instrument in implementing this monitoring program is expected to address this problem. Such tool currently doesn’t exist yet. This research aims to fill that gap by developing a monitoring instrument design for state/region owned goods by using Daerah Istimewa Yogyakarta (DIY) Local Government as a research context in order to take valuable inputs for the design. This research is using developmental research method. Government Regulation were used for normative reference and Friedman’s results-based accountability quadrat were used in developing good indicators for the instrument. This research is succeeded in formulating the indicators that made up the instrument. Indicators compiled are divided into compliance-based indicators and results-based indicators. Indicators are formulated based on the validation and inputs from employees of DIY’s Assets Management Agency and experts from academia. This instrument still has some limitations that need improvement through further research.
Highlights
Problematic management of state or region owned goods (SOG/ROG) is still being a major issue for many governmental entities in Indonesia
This research succeeded in formulating a set of indicators that make up the instrument in monitoring ROG management in local government of Daerah Istimewa Yogyakarta (DIY) through the development stage by the author and validation by experts
The author divided the indicators developed into two categories, namely compliance-based indicators that belong to 2nd quadrant of Friedman’s results-based accountability (RBA) and indicators of the quality of ROG management work in general that belong to 4th quadrant of results-based indicators according to Friedman’s
Summary
Problematic management of state or region owned goods (SOG/ROG) is still being a major issue for many governmental entities in Indonesia. Inspection Summary I of Year 2015 of Republic of Indonesia’s Audit Board (BPK RI) indicated as many as 230 financial statements of local governments obtained qualified/disclaimer of opinion from fixed asset accounts and/or other assets, as well as 37 from the inventory account [1]. Fatana [2] conducted a research of ROG problem in Lombok Barat regency and found that weaknesses in the administration of ROG were caused in part by the lack of ROG management monitoring program. Other research that focused on the management of the fixed assets as a form of ROG found positive and significant relationship between monitoring and controlling program with fixed asset optimality [3,4]
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
