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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