The Implementation of Good Governance in Fixed Asset Management

The purpose of this research is to determine how good governance was applied to the management of fixed assets. The management of fixed assets at the Blitar Regency Education Office was the object of the research. Between September 2015 and December 2016, the research was performed at the Blitar Regency Education Office, encompassing all Technical Implementing Units in 22 Districts and 510 Property Management Units. This research uses case study methods with good governance as a criteria, and root cause analysis as a tool to determine the root of the problem and to offer suggestions for fixing issues with the management of fixed assets. According to the research's findings, the Education Office of the Blitar Regency did not manage its fixed assets in a good governance manner. It could be seen from the non-transparent management of fixed assets, both internal and external to the organization; lack of competence of fixed asset management officials at the Blitar Regency Education Office, lack of appreciation for goods management, and inefficient use of fixed assets; lack of supervision by the leadership and internal auditors, as well as unclear separation of authority between internal organizations of the Blitar Regency Government; violation of PP 27/2014 and Permendagri 19/2016; and the absence of active committee involvement in the management of fixed assets. The implication of this research is that theoretically, it can provide an understanding of the application of good governance in fixed asset management, practically, it can be an example of a model for finding the causes of fixed asset management problems through root cause analysis, and policyally, it can provide advice to policymakers and decision-makers, namely the Regional Government, especially the Office of the Republic of Indonesia, Blitar Regency education regarding action plans in dealing with fixed asset management problems.