Akuntabilitas Penatausahaan Barang Milik Daerah Melalui Penerapan Sistem Elektronik Barang Milik Daerah (E-BMD) Di Kabupaten Banggai

Abstract

The administration of Regional Government Assets (BMD) in Banggai Regency continues to face challenges in achieving accountable, transparent, and digitally integrated asset management. This study is examined using the public accountability theory proposed by Edowai et al. (2021), which consists of three main aspects: accountability, supervision, and transparency. This research employs a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation, involving five informants. The data analysis technique follows the model of Miles, Huberman, and Saldana (2020), which includes Data Collection, Data Condensation, Data Display, and Conclusion Drawing/Verifying. The results indicate that the e-BMD system has supported accountability through asset reporting in accordance with Minister of Home Affairs Regulation No. 47 of 2021, and has strengthened supervision through validation features and audit trails. Transparency has also improved through the presentation of integrated data accessible to authorized parties. However, its implementation remains constrained by infrastructure limitations, system integration issues, and human resource capacity. This study is expected to serve as a reference for strengthening accountability in BMD management and as a resource for future research.