Antara Kepatuhan Formal dan Akuntabilitas Substantif: Menilik Pengelolaan Barang Milik Daerah pada Dinas Perhubungan Kota Pariaman
Keywords:
Regional asset Management, Barang Milik Daerah, Permendagri No.7/2024, Institutional theory, Public accountabilityAbstract
Regional asset management stands at the intersection of regulatory compliance and substantive accountability, yet the tension between these two imperatives remains underexplored, particularly under newly enacted regulations. This study investigates the management of regional fixed assets (Barang Milik Daerah/BMD) at Dinas Perhubungan of Pariaman City, evaluated against Regulation of the Minister of Home Affairs Number 7 of 2024. Employing a qualitative case study design, data were gathered through semi-structured interviews with six purposively selected informants, direct observation, and documentary analysis, with validity ensured through source triangulation and assessed against credibility, transferability, dependability, and confirmability criteria. Findings reveal that while all sixteen asset management stages have been formally executed in accordance with regulatory prescriptions, substantive compliance characterized by consistent norm internalization and quality-oriented practices remains partial. Drawing on Compliance Theory, Institutional Theory, and the public accountability framework, this study uncovers a critical institutional decoupling: organizations demonstrate coercive isomorphism in procedural adherence, yet normative and mimetic institutional pressures have not translated into genuine practice transformation. Key deficiencies persist in asset valuation, disposal, inventory accuracy, and management information system utilization. This study contributes a multi-theoretical diagnostic framework for evaluating BMD governance and argues that bridging the compliance–accountability gap requires simultaneous investment in human capacity development, integrated information systems, and strengthened internal oversight.
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