Ryantino Amanda Putra, Ali Djamhuri, and Erwin Saraswati

Abstract:

This study aims to examine how the city government of Makassar has successfully carried out reforms in asset management. Researchers want to reveal the practices undertaken by the city government of Makassar in the context of success in conducting asset management reforms. The method used is case studies, which are process-oriented and not related to causal relationships, but with underlying causal tendencies. As a result, data analysis is summed up in a meaningful way (value-laden) because it cannot be a process that minimizes bias with the proximity value. The conclusion of this study is that Durkheim’s social solidarity is helpful in capturing the multilayered structures of asset management, and helps in describing the dynamics in which voices change their position in the “orchestra”, changing the “inaudible” to “audible,” or even to the dominant voice. In particular, the descripition proves the benefits of finding strategic allies and doing fact-building. Looking at the city of Makassar we have seen how unheard sounds have increased recognition at the national level through unqualified opinion of BPK. Despite the fact that managers in the SKPD work unit are not part of certain professional categories, such as accountants, their situation has created work groupings, yet synergizes in social solidarity.

Keywords:  assets, accounting, local government, city government, qualitative, case study, Makassar

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