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METODOLOGI

Jenis penelitian dalam tulisan ini menggunakan penelitian kualitatif dengan model penelitian studi kasus, yang dimana menekankan pada suatu system terbatas pada satu kasus atau beberapa kasus secara mendetail, disertai dengan penggalian data secara mendalam yang melibatkan berbagai sumber informasi yang kaya akan konteks (Cresswell, 1998).
Informasi dan data yang diperlukan dalam penelitian ini berkaitan dengan pengelolaan aset kota Makassar, terkait informasi berupa: Jumlah dan rincian aset tanah dan bangunan pemerintah kota Makassar, mekanisme teknis pengelolaan aset, rincian kebijakan pengelolaan aset tanah dan bangunan pemerintah kota Makassar (hal ini terkait dengan strategi pengelolaan), dan informasi yang terkait lainnya. Informasi dan data tersebut diperoleh melalui metode pengumpulan data yang terdiri atas: observasi, wawancara terbuka, dan studi dokumentasi. Sementara itu, teknik analisis data yang digunakan adalah analisis dengan menggunakan model interaktif (Milles dan Hubermann,1994), yang terdiri atas 4 (empat) tahapan kerja, yaitu: pengumpulan data, reduksi data, display data, dan tahap penarikan kesimpulan dan/atau tahap verifikasi.

Permasalahan Utama Pengelolaan Asset Pemerintah Kota Makassar

Pengelolaan barang milik daerah secara umum memiliki fungsi yang sangat strategis dan vital. Aset tetap (tanah dan bangunan) memiliki nilai yang paling besar dibandingkan dengan jenis aset lainnya dan pada umumnya bagi beberapa Pemerintah Daerah dan tak terkecuali Pemerintah Kota Makakssar. Pemerintah Kota Makassar sendiri memiliki kekayaan aset yang cukup besar, utamanya dari jenis aset tanah dan bangunan ini, yaitu sebanyak 699 bidang tanah dan 4196 unit bangunan (Data Bagian Perlengkapan Pemerintah Kota Makassar, 2013). Oleh karena itu pemanfaatan yang optimal dengan pengelolaan aset berupa tanah dan bangunan yang baik, diyakini mampu meningkatkan kapasitas Pemerintah Kota Makassar dalam menghimpun sumber-sumber keuangan daerah, yang nantinya diharapkan dengan kondisi keuangan yang baik berpengaruh terhadap kualitas pelayanan publik. Banyak sumber yang dapat ditarik dari sektor ini, seperti: biaya (penerimaan) yang diperoleh dari dampak pembangunan, penerimaan akibat perubahan harga dasar tanah dan lain-lain. Khususnya tanah, merupakan aset yang terbatas sehingga harus diperlakukan dan digunakan dengan cermat. Tanah merupakan properti yang unik dan mempunyai karakter khusus terutama pada sifat kelangkaannya dan kegunaannya. Jumlah tanah yang terbatas tetapi kebutuhan manusia akan tanah cenderung bertambah sehingga membuat tanah memiliki nilai ekonomi. Hanya saja dalam penyelenggaraannya, pengelolaan aset tanah dan bangunan Pemerintah Kota Makassar masih banyak dijumpai dalam keadaan belum optimal.
Permasalahan utama yang dihadapi Pemerintah Kota Makassar dalam mewujudkan pengelolaan asset yang optimal adalah:
1) Inventarisasi data aset yang belum berjalan dengan baik
Hal ini menyebabkan Pemerintah Kota Makassar kesulitan untuk mengetahui secara pasti aset yang dikuasai/dikelolanya, sehingga aset-aset yang dikelola cenderung tidak optimal dalam pemanfaatannya. Implikasi dari pemanfaatan dan pengelolaan aset yang tidak optimal adalah tidak diperolehnya nilai manfaat dari aset secara optimal dari potensi yang terkandung dalam aset tersebut. Persoalan inventarisasi data base aset dimaksud adalah terkait prosedur inventarisasi dan identifikasi aset, baik secara fisik maupun yuridis belum terlaksana dengan baik dan benar. Aspek fisik terdiri atas bentuk, luas, lokasi, volume/jumlah, jenis, alamat dan lain-lain. Sedangkan aspek yuridis adalah status penguasaan, masalah legal yang dimiliki, batas akhir penguasaan dan lain-lain. Masih dijumpai aset yang belum tercatat secara lengkap, seperti misalnya: tidak adanya nilai aset, tidak adanya bukti kepemilikan aset, perbedaan luas aset dalam pelaporan dengan kondisi riil dilapangan, dan perbedaan pelaporan terkait informasi/identitas aset pada dua atau lebih unit kerja yang mengelola aset tersebut.
Pemerintah Kota Makassar belum memiliki data base aset yang benar-benar mencerminkan kondisi riil aset. Hal ini disebakan kurangnya data atau informasi aset, dan banyaknya dokumen aset yang tidak tersedia atau bahkan hilang. Terutama terkait data/informasi dan dokumen aset tanah dan bangunan, dimana banyak dari aset tersebut merupakan aset yang telah lama. Dokumen-dokumen kepemilikan aset tanah dan bangunan, ataupun aspek historis beberapa aset yang telah lama, nyaris tidak diketahui asal usulnya. Masih banyak ditemukan aset yang merupakan hibah dari pihak lain diterima oleh Pemerintah Kota Makassar yang tidak disertai dengan surat/dokumen Perjanjian Hibah, khususnya aset dari Pemerintah Pusat yang hanya dilengkapi dengan dokumen Berita Acara Serah Terima Barang, namun belum didukung keterangan apakah barang tersebut dihibahkan atau tidak. Jika aset/barang tersebut dihibahkan, seharusnya dilengkapi dengan dokumen pendukung berupa Naskah Perjanjian Hibah. Kondisi ini mengakibatkan banyak aset Pemerintah Kota Makassar berupa tanah dan bangunan dalam kondisi memprihatinkan. Hal ini disebabkan satu persatu aset tersebut diklaim dan berhasil direbut pihak lain. Terbukti dengan banyaknya gugatan pihak ketiga terkait status kepemilikan asset yang dikuasai Pemerintah Kota Makassar. Aset-aset tersebut merupakan asset berharga yang dimiliki Pemerintah Kota Makassar, yang penggunaannya diperuntukkan sebagai Kantor yang melayani berbagai urusan pemerintahan dan pelayanan public. Bahkan, sebagian asset yang digugat tersebut digunakan sebagai gedung dan sarana pendidikan.
2) Kinerja Manajemen Belum Optimal
Manajemen dibutuhkan dalam rangka mencapai tujuan yang ingin dicapai. Adanya manajemen akan memudahkan organisasi dalam mewujudkan kinerja yang efisien dan efektif. Dalam konteks pengelolaan aset daerah, manajemen aset dibutuhkan dalam rangka mewujudkan pengelolaan aset secara tepat dan berdaya guna, dengan didasari prinsip pengelolaan yang efisien dan efektif, diharapkan akan memberi kekuatan tehadap kemampuan pemerintah daerah dalam membiayai pembangunan daerahnya yang tercermin dalam Pendapatan Asli Daerah (Siregar, 2004). Disamping itu, melalui manajemen aset daerah yang optimal, akan berdampak pada peningkatan kapasitas pemerintah daerah dalam menyediakan fungsi pelayanan yang lebih berkualitas.
Dalam pelaksanaanya, Pemerintah Kota Makassar belum mampu menyelenggarakan pengelolaan aset yang optimal. Minimnya langkah strategis dalam pengelolaan asetnya, berakibat pada rendahnya utilitas aset dalam menunjang kinerja Pemerintah Kota Makassar dalam pembangunan daerah maupun penyediaan layanan publik berkualitas. Buruknya kinerja manajemen aset Pemerintah Kota Makassar tampak pada beberapa aspek pengelolaan, yaitu perencanaan dan analisis kebijakan pemanfaatan aset; koordinasi dan kerjasama antar instansi (unit kerja); serta fungsi pengendalian dan pengawasan.
Belum optimalnya pengelolaan aset Pemerintah Kota Makassar diantaranya pada aspek perencanaan. Perencanaan aset dianggap belum mencerminkan kualitas perencanan yang terukur. Selain itu, kebijakan Pemerintah Kota Makassar masih minim terhadap langkah-langkah strategis dalam mengoptimalkan pengelolaan asetnya. Program kerja yang disusun pada umumnya masih bersifat normative, sehingga berakibat pada rendahnya utilitas aset dalam menunjang kinerja Pemerintah Kota Makassar dalam pembangunan daerah maupun penyediaan layanan publik berkualitas.

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METHODOLOGYThis type of research in this paper uses qualitative research with a research case study model, which emphasizes a system limited to one case or several cases in detail, coupled with data mining in depth which involves a wide range of information sources that are rich in context (Cresswell, 1998).The information and data required in this research is concerned with the management of the assets of the city of Makassar, related information such as: the amount and details of assets land and buildings the city of Makassar, the technical mechanism of asset management, the asset management policy details of the land and buildings of the City Government of Makassar (this is related to management strategies), and other related information. The information and data obtained through the method of data collection that consists of: observation, interview and documentation study. Meanwhile, data analysis techniques used are analysis using interactive model (Milles and Hubermann,1994), consisting of four (4) phases of work, namely: data collection, data display, data reduction, and the withdrawal of the conclusion and/or verification stage.The Main Problems Of The Management Of The Assets Of The Government Of The City Of MakassarManagement of goods belonging to the region generally have a function that is very strategic and vital. Fixed assets (land and buildings) has the most large value compared to other asset types and in General for some local governments and City Government Makakssar was no exception. Makassar City Government itself has a wealth of assets is large enough, the main asset of the land and the building, i.e. as much as 829 plots of land and building units 4196 (Data Part Supplies the city of Makassar, 2013). Therefore the optimal utilization with the management of assets in the form of land and buildings is good, is believed to be able to increase the capacity of the Government of the city of Makassar in muster the financial resources of the area, that would be expected with good financial conditions affect the quality of the public service. Many sources that can be drawn from this sector, such as: charge (admission) obtained from the impacts of development, acceptance of the basic land price due to changes and others. In particular, land is a limited asset so it should be treated and used carefully. The land is a property that is unique and has special characters especially on the nature of their rarity and usefulness. A limited amount of land but human needs will land tends to be increased so as to make the ground have economic value. It's just in its commissioning, management of land and asset building Goverment Makassar city still encountered in a State not yet optimal. The main problem faced by the Government of the city of Makassar in realizing the optimal asset management are:1) an inventory of data assets that have not been run well This caused the Government of Makassar city difficulty to find out for certain assets that are controlled by/dikelolanya, so that assets are managed tend not optimal in its utilization. The implications of the utilization and management of the assets is not optimal is not getting the value of the benefits from assets optimally from the potential contained in the asset. The question of inventory data base related question is the asset inventory procedures and identification of assets, both physical or juridical haven't done well and right. The physical aspect is composed of spacious, location, shape, volume/quantity, type, address and others. While the juridical aspect is the status of legal problems, mastery, mastery of the deadline and others. Still found assets that have not been recorded in full, such as: the absence of asset values, the absence of evidence of ownership of the assets, the vast differences in the reporting of assets with real field conditions, and differences in reporting related information/identity asset on two or more work units that manage the assets.Makassar City Government does not yet have the data base the assets really reflect the real condition of the assets. It is disebakan to lack of data or information assets, and the number of documents that are not available assets or even lost. Especially related data/information and document assets land and buildings, where many of the asset is an asset that has been long. The documents of ownership of assets land and buildings, or the historical aspect some assets that have long, almost unknown origin. There are still many found assets which is a grant from the Government was received by the other party's Makassar city which is not accompanied by a document/letter Agreement grants, in particular assets of the Central Government which only comes with the document Handover Events News Items, but has not endorsed such goods whether or not be granted. If assets/goods are donated, supposedly equipped with supporting documents in the form of a grant Agreement Texts. This condition resulted in many Government assets Makassar city land and buildings in a State of concern. This is due to one by one the assets claimed and capitulated to the other party. As evidenced by the large number of related third party lawsuit status of the ownership of assets of the Government-controlled city of Makassar. Assets are valuable assets owned by the Government of the city of Makassar, which its use is intended as an Office that serves the various Affairs of Government and the public service. In fact, most asset who sued the building's use as a means of education. 2) performance management not OptimalManagement is needed in order to achieve the goals you want to achieve. The existence of management will facilitate the Organization in realizing the efficient and effective performance. In the context of the regional asset management, asset management is needed in order to realize the asset management appropriately and Sepik, with based on the principle of the efficient and effective management, is expected to give the power of taking action against the ability of local governments in financing construction of its territory that is reflected in the original Income area (Siregar, 2004). In addition, through the optimal regional asset management, will have an impact on increasing the capacity of local governments in providing the service functions of higher quality.In pelaksanaanya, Makassar city government hasn't been able to organize the optimal asset management. The lack of a strategic step in the management of its assets, resulting in a lack of utility assets in support of the Government's performance in Makassar city regional development as well as the provision of quality public services. Poor performance of Government asset management Makassar city looks at some aspects of managing, namely planning and asset utilization policy analysis; coordination and cooperation between agencies (work unit); and functions of control and supervision.Yet its optimal management of Government assets including Makassar city on aspects of planning. Planning of assets deemed not yet reflect the quality of measurable perencanan. In addition, government policies are still skimpy Makassar City against strategic steps in optimizing the management of its assets. The work programme drawn up in General still are normative, so the result in the low utility assets in support of the Government's performance in Makassar city regional development as well as the provision of quality public services.
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METHODOLOGY This type of research in this paper uses qualitative research with case study research model, which is where the emphasis on a system limited to a single case or multiple cases in detail, along with in-depth data mining that involves a variety of resources that are rich in context (Cresswell, 1998 ). The information and data required in this research relates to asset management Makassar, related information such as: The number and details of land and building assets Makassar city administration, the technical mechanism of asset management, asset management policy details of government land and buildings Makassar (this associated with management strategies), and other relevant information. Information and data obtained through data collection methods consisted of: observation, open interviews, and documentation study. Meanwhile, data analysis technique used is the analysis by using interactive model (Milles and Hubermann, 1994), which consists of 4 (four) stages of work, namely: data collection, data reduction, data display, and conclusion phase and / or verification stage. Major Problems Makassar City Government Asset Management Management of goods belonging to the area in general has a very strategic function and vital. Fixed assets (land and buildings) has the greatest value compared to other asset types and in general for some Local Government and Municipal Government Makakssar no exception. Makassar City Government itself has a wealth of assets that is quite large, especially of the type of land and building assets, which is about 699 plots of land and building units 4196 (Data Equipment Parts Makassar City Government, 2013). Therefore, optimal utilization of the asset management of land and buildings are good, and it can increase the capacity of the Government of Makassar in mobilizing local financial resources, which is expected with good financial conditions affect the quality of public services. Many sources that can be drawn from this sector, such as: cost (receipts) obtained from the impacts of development, acceptance due to changes in the base price of land and others. Especially land, are limited assets that must be treated and used with care. Soil is a unique property and has a special character mainly on the nature of its rarity and its usefulness. A limited amount of land but the human need for land tends to grow so as to make the land has economic value. Only in its implementation, management of land and building assets Makassar City Government still often found in a state not optimal. The main problem faced by the Government of Makassar in achieving optimal asset management are: 1) inventory of data assets that have not been going well This led Government Kota Makassar hard to know for certain assets owned / managed, so that assets tend to be optimally managed in utilization. The implications of the use and management of assets that are not optimal is not obtaining the value of the assets optimally benefit from the potential inherent in the asset. The issue of inventory data base is related to the asset inventory procedure and identification of assets, both physical and juridical has not done well and correctly. The physical aspect consists of the shape, size, location, volume / quantity, type, address and others. While the juridical aspect is tenure, which is owned legal problems, the deadline for mastery and others. Still found assets that have not been recorded in full, such as: the absence of asset values, the absence of proof of ownership of the asset, the asset vast differences in reporting to the real conditions in the field, and reporting differences related information / identification of assets in two or more units that manage the assets The. Government of Makassar yet have a data base of assets that actually reflect the real condition of the assets. It is disebakan lack of data or information assets, and the amount of the asset documents that are not available or even disappear. Mainly related data / information and documents of land and building assets, where many of these assets are assets that have been long. Documents asset ownership of land and buildings, or the historical aspect of some assets that have long, almost unknown origin. There are still many assets that a grant from the other party accepted by the Government of Makassar were not accompanied by a letter / document Grant Agreements, in particular the assets of the Central Government are simply furnished with documents Handover Goods, but not yet backed up information whether the goods are granted or no. If the asset / goods are granted, should be equipped with supporting documents in the form of manuscript Grant Agreement. These conditions resulted in a lot of Makassar City Government assets such as land and buildings in poor condition. This is due to each one of these assets claimed and successfully taken other party. Evidenced by the many third-party claim related to the ownership status of assets controlled by the Government of Makassar. These assets are valuable assets owned by the Government of Makassar, whose use is intended as an office that serves a variety of government affairs and public services. In fact, most of the assets is used as a building sued and the means of education. 2) Not Optimal Management Performance Management is required in order to achieve the objectives to be achieved. Their management will facilitate the organization in achieving an efficient and effective performance. In the context of regional asset management, asset management is needed in order to realize the asset management appropriately and efficiently, with based on the principle of efficient and effective management, is expected to give strength tehadap ability of local governments to finance the development of the region are reflected in revenue (Siregar, 2004). In addition, through the optimal asset management area, will have an impact on increasing the capacity of local governments in providing a better quality of service functions. In its implementation, Makassar City Government has not been able to organize optimal asset management. The lack of a strategic step in the management of assets, resulting in lower utility asset in supporting the performance of the Government of Makassar in regional development and provision of quality public services. Poor performance of the asset management Makassar City Government looks at several aspects of management, namely planning and asset utilization policy analysis; coordination and cooperation among government agencies (work unit); as well as the functions of control and supervision. Not optimal management of assets of the Government of Makassar them on planning aspects. Estate planning is considered not reflect measurable quality planning. In addition, the policy of the Government of Makassar still minimal on strategic steps in optimizing the management of its assets. The work program is structured in general still normative, resulting in the low utility asset in supporting the performance of the Government of Makassar in regional development and provision of quality public services.
















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