| Summary: | This research aimed to determine the performance of assets management
processes implemented by the Local Government of Kabupaten Nias. The data
used in this study contained of the primary data using the purposive sampling
technique with 111 of sample respondents of the Local Government Working
Units (SKPD) of Nias Regency and the secondary data. The method used in this
research is descriptive qualitative analysis. Variables used are inventory, legal
auditing, assessment, optimization, and monitoring and controlling, and then
measured with the Likert Scale.
The result of this research indicated that the assets management
implemented by the Local Government of Kabupaten Nias has aligned with the
underlying regulations. However, there still some obstacles that may hampered
the process such as the lack of data synchronization on assets inventory that are
listed on the balance sheet, the assets owned by local government have not
optimized, and the absence of information system application that is able to ease
the assets management implementation and the delays in the local regulations
publication about the management of local government properties.
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