Pelatihan Tata Kelola Barang Milik Daerah Kabupaten Toraja Utara untuk Mendukung Akuntabilitas

Authors

  • Agus Bandang Universitas Hasanuddin, Makassar, Indonesia
  • Andi Kusumawati Universitas Hasanuddin, Makassar, Indonesia
  • Darmawati Darmawati Universitas Hasanuddin, Makassar, Indonesia

DOI:

https://doi.org/10.37478/abdika.v6i2.8197

Abstract

Effective management of Regional Property (Barang Milik Daerah/BMD) is a critical component in achieving financial accountability and Good Governance in local governments. However, audit findings by the Supreme Audit Agency (BPK) consistently reveal weaknesses in BMD recording, inventory, and reporting due to limited officer capacity and delayed implementation of updated regulations. This community service activity aimed to improve the capabilities of BMD managers in Toraja Utara Regency through structured training and applied mentoring. The activity employed a participatory approach, comprising needs assessment, module development, intensive training, and pre-post evaluation. Implemented on November 21, 2025, the training involved 25 BMD managers from various SKPDs. Results showed a significant increase in participants’ understanding of Permendagri No. 47/2021, SAP compliance, KIB preparation, and systematic reporting. A comprehensive training module was successfully distributed as a long-term reference. The activity successfully strengthened the technical capacity of local apparatus, supporting more transparent, accountable, and audit-ready BMD management.

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Keywords:

Regional Property, Financial Accountability, Good Governance, Capacity Building

References

Badan Pemeriksa Keuangan Republik Indonesia. (2023). Ikhtisar Hasil Pemeriksaan Semester (IHPS) II Tahun 2023. Jakarta: BPK RI.

Mahsun, M., Sulistiyowati, & Purwanto, A. (2018). Akuntansi Sektor Publik. Yogyakarta: BPFE.

Mardiasmo. (2018). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah (Edisi Terbaru). Yogyakarta: Andi Offset.

Nordiawan, D., & Hertianti, A. (2019). Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 tentang Tata Cara Pelaksanaan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daerah.

Peraturan Menteri Dalam Negeri Nomor 7 Tahun 2024 tentang Perubahan atas Permendagri terkait Pengelolaan BMD.

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Jakarta: Sekretariat Negara.

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Jakarta: Sekretariat Negara.

World Bank. (2018). Enhancing Public Sector Asset Management. Washington DC: World Bank Report.

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Published

2026-06-18

How to Cite

Bandang, A., Kusumawati, A., & Darmawati, D. (2026). Pelatihan Tata Kelola Barang Milik Daerah Kabupaten Toraja Utara untuk Mendukung Akuntabilitas . Prima Abdika: Jurnal Pengabdian Masyarakat, 6(2), 221-225. https://doi.org/10.37478/abdika.v6i2.8197