Albanjari, Sabda (2025) Akuntabilitas Badan Pengelola Keuangan Dan Aset Daerah Dalam Pengamanan Barang Milik Daerah Di Kabupaten Indragiri Hulu. Masters thesis, Universitas Islam Riau.

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Abstract

.The purpose of this study is to examine and analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) in safeguarding regional assets in Indragiri Hulu Regency. The theoretical framework used in this research is Mahmudi’s concept of accountability, which includes the indicators of Legal and Ethical Accountability, Process, Program, Policy, and Financial Accountability. This study employs a qualitative approach. The informants in this research consist of six individuals, with the Head of BPKAD of Indragiri Hulu Regency serving as the key informant. Data collection was conducted through interviews, and data analysis was carried out using the Miles and Huberman technique. Based on the research findings, it is known that the accountability in asset management at BPKAD Indragiri Hulu Regency is fairly good, although not without some challenges. In several cases, discrepancies were found between the recorded data of regional assets and the actual conditions in the field. This indicates that although accounting and reporting systems have been implemented, there are still gaps in control practices that may affect the accuracy of reports and asset data. The security systems implemented by BPKAD Indragiri Hulu Regency are still inadequate. Some physical asset security measures, such as security devices or regular inspections, remain limited. Therefore, the implementation of better information technology and more intensive training for staff in asset management is crucial. This would support the effectiveness of safeguarding regional assets and improve transparency in the management process.

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