ASPEK HUKUM PERAN INSPEKTORAT DAERAH KABUPATEN KUTAI KARTANEGARA DALAM PENGAWASAN DAN PENERTIBAN ASET MILIK DAERAH

Abstract

This study aims to analyze the legal aspects of the role of the Kutai Kartanegara (Kukar) District Inspectorate in supervising the regulation of regional assets, identifying structural and operational constraints, and formulating strategic solutions to improve the effectiveness of supervision. This study uses a normative legal method with a statutory regulatory approach and empirical analysis of the implementation of the supervisory function by the Regional Inspectorate. Data were obtained through in-depth interviews with key informants, analysis of policy documents, and participatory observation of the asset audit and verification process.

The results of the study indicate that the Kukar Inspectorate plays a vanguard role in ensuring administrative and legal compliance with asset management through physical audits, document verification, and cross-agency coordination. However, the implementation of these functions is constrained by limited human resources (HR) for auditors, bureaucratic resistance from the Regional Work Unit (SKPD), dependence on manual recording systems, and weak legal authority in taking action against violations. Other crucial findings include disparities in asset data (e.g., 17 physical laptops vs. 20 units in the database) and low optimization of idle assets that have the potential to increase Regional Original Income (PAD). The theoretical implications of this study enrich the study of state administrative law, especially in the context of regional asset supervision in areas rich in natural resources. In practice, the recommendations produced are expected to be a reference for regional governments in building a responsive, transparent, and sustainable supervision system.

Keywords: Role of Inspectorate, Regional Assets

Keywords: Role of Inspectorate, Regional Assets