Analisis Pemindahtanganan Aset Di BPKAD Kabupaten Nganjuk

The alienation of regional assets is one of the effective strategies for managing regional assets. Forms of asset alienation are exchange, sale, grants, and capital participation by the Regional Government. One of the bodies that has an important role in managing regional assets is BPKAD. Permendagri Number 19 of 2016 is a regulation that regulates the management of regional property including the alienation of assets. The purpose of this study is to determine the suitability of the alienation process that has been carried out by BPKAD Nganjuk Regency with Permendagri Number 19 of 2016 and the suitability of positive accounting theory. This research uses descriptive qualitative method through literature study, documentation in the form of archives at BPKAD and interviews with the Head of Sub Division of Utilization, Security, and Transfer of Regional Assets at BPKAD Nganjuk Regency. The results of this study found that in every process of transferring regional assets at BPKAD Nganjuk Regency, it has implemented and complied with Permendagri Number 19 of 2016 starting from the provisions, requirements to mechanisms in the asset transfer process even though there are still minor obstacles in its implementation and also in accordance with positive accounting theory. The conclusion of this study is that the suitability and balance between regional asset management and applicable regulations make BPKAD Nganjuk Regency in managing assets more transparent and fair. This proper asset management will increase credibility and public trust.